Advanced Energy Project Credit Provides a tax credit for investments in advanced energy projects, as defined in26 USC § 48C(c)(1).A project that (1) re-equips,expands, or establishes an industrial or manufacturing facility for the production or recycling of a range of clean energy equipment and vehicles; (2) re-equips an industrial or manufacturing facility with equipment designed to reduce greenhouse gas emissions by at least 20 percent; or (3) re-equips, expands, or establishes an inTopTAX PROVISION DESCRIPTION ELIGIBLE RECIPIENTSdustrial facility for the processing, refining, or recycling of critical materials.U.S. CODE 26 U.S. Code 48CIRA SECTION 13501