US Sen Sherrod Brown introduced legislation that would expand the Advanced Energy Manufacturing Tax Credit (48C) program. The program in its current form provides a 30 percent tax credit for domestic companies for investments in new, expanded, or re-equipped clean energy manufacturing projects. Brown's Security in Energy and Manufacturing (SEAM) Act would extend the program and allow for grants in lieu of tax credits. This would enable the program to reach new companies that do not yet have tax liabilities, or companies struggling to find credit. Both the tax credit and grant would remain at 30 percent of the cost of the project.