The Inflation Reduction Act introduced domestic content thresholds for battery components and critical minerals used in electric vehicle and energy storage batteries. Manufacturers and importers must track the origin of cells, modules, and constituent materials to determine eligibility for associated tax credits — a complex compliance exercise that often requires detailed supply-chain documentation.

NAICS 335910 covers establishments whose primary activity is manufacturing complete batteries or battery cells. Facilities that only assemble purchased cells into packs may be classified differently depending on the value-added activity involved. When the classification is ambiguous, the Census Bureau's economic census guidance and the establishment's primary production activity are the determining factors.