battery cell

(5) Qualifying battery component (A) In general The term “qualifying battery component” means any of the following: (i) Electrode active materials. (ii) Battery cells. (iii) Battery modules. (B) Associated definitions (i) Electrode active material The term “electrode active material” means cathode materials, anode materials, anode foils, and electrochemically active materials, including solvents, additives, and electrolyte salts that contribute to the electrochemical processes necessary for energy storage. (ii) Battery cell The term “battery cell” means an electrochemical cell— (I) comprised of 1 or more positive electrodes and 1 or more negative electrodes, (II) with an energy density of not less than 100 watt-hours per liter, and (III) capable of storing at least 12 watt-hours of energy. (iii) Battery module The term “battery module” means a module— (I) (aa) in the case of a module using battery cells, with 2 or more battery cells which are configured electrically, in series or parallel, to create voltage or current, as appropriate, to a specified end use, or (bb) with no battery cells, and (II) with an aggregate capacity of not less than 7 kilowatt-hours (or, in the case of a module for a hydrogen fuel cell vehicle, not less than 1 kilowatt-hour).

Source

26 USC § 45X(c)(5)


Scoping language

For purposes of this section
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