Revives the 48C investment tax credit of 30% for qualified advanced energy manufacturing properties, with $10 billion in credits available from 2023 to 2032. Qualifying manufacturing facilities include the production of a wide range of clean energy products such as solar and wind equipment, electric grid components, and electric vehicles and batteries. At least $4 billion must be allocated to qualified investments in low income and rural census tracts. Projects must satisfy prevailing wage and apprenticeship requirements.