This legislation expands the existing advanced manufacturing production credit to incentivize the domestic production of critical utility infrastructure components. It amends Section 45X of the Internal Revenue Code of 1986 to specifically include distribution transformers as eligible items for this tax incentive. Under the proposed changes, manufacturers producing distribution transformers would qualify for a tax credit equal to 10 percent of the costs incurred for their production. The bill provides a clear definition for "distribution transformer" by referencing the Energy Policy and Conservation Act, ensuring precise application of the credit. These new provisions are designed to apply to components produced and sold 90 days after the date of the Act's enactment, aiming to quickly boost domestic manufacturing capacity for these essential items.