As of August 8, 2026, public evidence supports zero GWh of US-manufactured lithium-ion cell supply that is simultaneously in production, quantified at facility level, and available to an unaffiliated buyer.
Thirteen US facilities have demonstrated lithium-ion cell production. Combined disclosed nameplate exceeds 240 GWh. SK On's Commerce, Georgia complex — the closest thing to a merchant cell supplier in the US since Ford's program exit — is publicly recruiting replacement customers but has never put a number on the capacity Ford freed. LG Energy Solution's Holland plant sells into several storage programs through its own integration arm. Fixx Energy's Smyrna site has a named external customer. None of the thirteen publishes a facility-level output rate alongside any figure for the portion uncommitted to an existing partner. The denominator a procurement lead actually needs therefore resolves to zero, and the zero is a disclosure result rather than a supply result. US cells are being made. Nothing public lets a buyer size what is contractable.
What follows is the work behind that number, facility by facility. Each entry covers four dimensions: evidence of production, disclosed or inferable capacity, customer-exclusivity constraints, and compliance status under the Inflation Reduction Act — the 45X production credit claimed by manufacturers, the foreign-entity-of-concern (FEOC) restrictions that disqualify supply with certain Chinese ownership or licensing ties, and the domestic-content tests that govern buyer-side credits. This inventory covers lithium-ion cells; zinc-based and other electrochemistries are excluded, with the boundary stated in the exclusions section. Entries are grouped by degree of buyer accessibility.
| Facility | Nameplate (GWh) | Producing Since | Buyer Access | Uncommitted GWh Disclosed |
|---|---|---|---|---|
| SK On Commerce, GA (I & II) | 21.7–22.0 | Q1 2022 | Pursuing new customers | No |
| LG Holland, MI | 16.5 | May 2025 | Multiple via Vertech | No |
| StarPlus Kokomo I, IN | 33 | Dec 2024 | Stellantis + external ESS | No |
| Fixx Energy Smyrna, TN | ~3 | Pre-2026 | Fluence agreement | No |
| Panasonic De Soto, KS | 32 (site target) | Jul 2025 | Undisclosed | No |
| Panasonic Nevada | 41 (capability) | Pre-2022 | Tesla-dedicated | No |
| Tesla Texas 4680 | 40 (installed) | Producing | Captive | No |
| Tesla Nevada LFP | 7 (installed) | Early ramp | Captive | No |
| Toyota Liberty, NC | 30 (full target) | 2025 | Captive | No |
| Hyundai–SK Bartow, GA | 35 | Jun 2026 | Captive JV | No |
| Ultium Warren, OH | 35–40 | Paused | Captive | No |
| Ultium Spring Hill, TN | — | Jul 2026 | Captive | No |
| L-H Battery, OH | — | Jul 2026 | Captive | No |
On compliance opacity: The 45X manufacturing production credit ($35/kWh for cells) is claimed on IRS Form 7207, which is taxpayer return information protected under §6103. There is no public registry of facility-level 45X claims, FEOC determinations, or prohibited-foreign-entity (PFE) certifications. Those three opacity structures — 45X via Form 7207, material-assistance substantiation filed with annual returns, and FEOC with no consolidated entity list — were examined in "Three Layers, Zero Public Proof" (Issue #7).
Facilities with external customer routes
These plants serve, or are pursuing, customers beyond a single captive partner. They are the closest approximation to open-buyer supply in the US market. None discloses uncommitted capacity.
SK On Commerce, Georgia (Plants I and II)
Production: Plant I entered commercial operation Q1 2022, Plant II in Q4 2022 (SK earnings materials). Combined disclosed capacity is 21.7–22.0 GWh; the offering circular lists Plant II at 11.7 GWh against 12.0 GWh in earlier filings.
Customer constraints: Commerce is wholly owned by SK rather than held through a JV. The offering circular names Hyundai, Volkswagen, and Ford among customers. After Ford ended the current-generation F-150 Lightning program, SK laid off 958 workers in March 2026 while retaining approximately 1,600; AP reported the company was actively pursuing replacement customers, stationary storage among them. That is the clearest merchant posture in the US cell market. No filing quantifies the capacity Ford's exit freed, the volume still committed to Hyundai or Volkswagen, or what remains for a new buyer.
Compliance: SK Innovation's battery-business reporting reflects 45X production-credit effects at the parent level. No Commerce-specific 45X, FEOC, or PFE disclosure identified.
Last verified: August 8, 2026.
LG Energy Solution Holland, Michigan
Production: LFP cell production for grid-scale storage began May 2025. Disclosed annual capacity: 16.5 GWh.
Customer constraints: Holland supplies LG Energy Solution Vertech's system-integration business, with named customers including Qcells and DTE-related projects. Several commercial routes exist, all of them flowing through LG's downstream channel. Whether an unaffiliated buyer can contract Holland cells directly, outside Vertech, is not addressed in public materials.
Compliance: LG reported KRW 241B in North American production incentives for Q2 2026. That figure covers the entire North American footprint and is not allocated to Holland.
Last verified: August 8, 2026.
StarPlus Energy Kokomo I, Indiana
Production: The Samsung SDI–Stellantis JV entered mass production December 2024. Samsung disclosed NCA cell production for ESS began October 2025, and in March 2026 announced a four-year ESS supply contract sourced from StarPlus. Headline capacity: 33 GWh.
Customer constraints: Kokomo I serves both Stellantis EV programs and external ESS contracts. The split between captive Stellantis allocation and externally available capacity is undisclosed, as is the current facility run rate.
Compliance: No facility-level 45X, PFE, or FEOC disclosure identified in reviewed English-language materials.
Last verified: August 8, 2026.
Fixx Energy Smyrna, Tennessee
Production: This LFP storage-cell facility was transferred from AESC to Fixx Energy in March 2026, followed by a multiyear Fluence supply agreement. Trade reporting estimates approximately 3 GWh annual capacity.
Customer constraints: Fluence is a named customer. Neither the acquired capacity, the current run rate, nor any portion uncommitted beyond the Fluence agreement has been disclosed. Whether customer qualifications survived the ownership transition is examined in "Four Status Values, Six Transition Modes" (Issue #8).
Compliance: No facility-level disclosure.
Last verified: August 8, 2026.
Panasonic De Soto, Kansas
Production: Mass production began July 2025. Panasonic's February 2026 earnings confirmed shipments began in Q2 FY3/26 but warned of capacity shortfall against the initial plan. The Kansas Reflector reported in June 2026 that four lines were operating, with some production being redirected toward data-center batteries — first shipments there not expected until approximately FY3/29. The 32 GWh figure is a future site target.
Customer constraints: Panasonic does not name the Kansas EV customer in reviewed 2026 presentations. The data-center pivot suggests the customer base may broaden. Current allocation terms are undisclosed.
Compliance: Panasonic's investor materials discuss the $35/kWh cell credit and PFE eligibility risks at corporate level. No Kansas-specific allocation.
Last verified: August 8, 2026.
Captive and JV-allocated production
Output at these facilities is dedicated to a parent or a JV partner, by contract or by ownership structure. They add to US cell output but not to what a third party can contract.
Panasonic Gigafactory Nevada (Sparks)
Production: Panasonic's February 2026 earnings listed Nevada production capability at approximately 41 GWh at end of FY3/25, up from 38–39 GWh a year earlier, against a 44 GWh FY3/31 objective. Panasonic labels this "production capability." It is not current output, and it is not shipments.
Capacity: 41 GWh disclosed production capability. No facility run rate or shipment volume published.
Customer constraints: Tesla's SEC-filed pricing agreement covers Panasonic cells made at this site. No external buyer allocation is disclosed.
Compliance: Panasonic discusses the 45X cell credit and PFE eligibility risks at corporate level. No Nevada-specific credit allocation, domestic-content substantiation, or FEOC determination is public.
Last verified: August 8, 2026.
Tesla Gigafactory Texas (Austin)
Production: Tesla classifies Texas 4680 manufacturing as "Production" with 40 GWh installed annual capacity, while noting that installed capacity does not represent the current production rate. The Q1 2026 update retained the classification. No SEC-filed cumulative-cell milestone or measured GWh run rate has been published.
Capacity: 40 GWh installed. Current output undisclosed.
Customer constraints: Entirely captive to Tesla vehicle programs. No external cell sales disclosed.
Compliance: Tesla's 2025 10-K acknowledges IRA incentives and provides no facility-level 45X revenue, FEOC status, PFE treatment, or domestic-content calculation.
Last verified: August 8, 2026.
Tesla Nevada LFP Line
Production: Listed separately in Tesla's quarterly updates at 7 GWh installed capacity, "Early Ramp", distinct from Panasonic's co-located Nevada production. "Early Ramp" indicates physical production activity, not commercial-scale recurring output.
Capacity: 7 GWh installed. Current output undisclosed.
Customer constraints: Captive to Tesla programs.
Compliance: No facility-level disclosure, consistent with Tesla's approach across its cell operations.
Last verified: August 8, 2026.
Toyota Battery Manufacturing, Liberty, North Carolina
Production: Toyota began production in 2025 with first shipments to North American vehicle programs. The facility can produce 30 GWh across 14 planned lines at full capacity, building out in phases.
Capacity: 30 GWh full-capacity target. Current run rate undisclosed.
Customer constraints: Captive to Toyota hybrid, plug-in hybrid, and battery-electric programs. No unaffiliated buyer allocation disclosed.
Compliance: No facility-level 45X, PFE, or FEOC disclosure identified.
Last verified: August 8, 2026.
Hyundai–SK Battery Manufacturing, Bartow County, Georgia
Production: A company spokesperson confirmed production began June 2026, with cells delivered to Hyundai's Georgia Metaplant. The facility entered this inventory after the Dallas Fed's April project-status snapshot.
Capacity: 35 GWh nameplate is full planned capacity, not a current run rate.
Customer constraints: Captive JV supplying Hyundai, Kia, and Genesis vehicle plants. No non-Hyundai allocation disclosed.
Compliance: No Bartow-specific 45X, FEOC, PFE, or domestic-content disclosure identified in reviewed SK materials.
Last verified: August 8, 2026.
Ultium Cells Warren, Ohio
Warren is not producing today. It appears here on the strength of demonstrated prior output.
Production: The plant produced its 100-millionth cell by December 2024 after starting production in August 2022. GM confirmed a production pause beginning January 2026, with 850 workers placed on temporary layoff. Reuters reported in May that the return slipped to August. Local reporting on July 17 described a phased return beginning July 27 to "prepare for production," language that does not confirm cell production had resumed as of this writing.
Capacity: Commonly cited nameplate: 35–40 GWh. Current demonstrated output: zero. GM's Q1 2026 10-Q gave no Warren restart milestone or production volume.
Customer constraints: Captive to GM programs.
Compliance: GM's 2025 10-K reports $267 million of government incentives in automotive cost of sales for 2025, not allocated between Warren and Spring Hill. LG Energy Solution's KRW 241B North American figure for Q2 2026 is likewise unallocated by facility.
Last verified: August 8, 2026.
Ultium Spring Hill, Tennessee and L-H Battery, Ohio
Both announced the start of LFP storage-cell production in July 2026 — Spring Hill on July 7, L-H Battery the same month. Neither has disclosed a converted GWh capacity, a current run rate, or customer-accepted recurring volume. The distinction between an operating line and accepted recurring output was set out in the US BESS Conversion Registry (Issue #7); by that standard both facilities have demonstrated the start of production and neither has demonstrated recurring output or customer acceptance. Their original EV nameplate figures should not be read as current storage supply.
Compliance: No facility-level 45X, PFE, or FEOC disclosure identified for either facility's storage production.
Last verified: August 8, 2026.
Compliance verification across all thirteen facilities
The compliance picture is uniformly opaque. Companies disclose aggregate incentive figures — GM's $267M–$524M annual range, LG's KRW 241B quarterly North American figure, Panasonic's corporate-level 45X and PFE discussion — and none of them allocates claims to individual plants.
The 45X credit (claimed by the producer) and the 48E investment tax credit (claimed by a buyer for clean energy projects) operate on different compliance tests with different thresholds and different system boundaries. A cell qualifying for 45X can create FEOC exposure for the buyer under 48E's separate test.
A buyer cannot treat the producer's credit eligibility as settling their own position, and no producer discloses enough facility-level detail for a buyer to verify either side independently.
Exclusions
Ford BlueOval Battery Park Michigan expects commercial shipments later in 2026 as of June. It does not meet the production-demonstrated threshold.
Eos Energy began commercial production of zinc-based cells in June 2026. This inventory covers lithium-ion chemistry; Eos falls outside that boundary.
Six additional companies were reviewed — Microvast, EnerVenue, Enovix, Amprius, Forge Battery, and American Lithium Energy. None has demonstrated commercial lithium-ion cell production at a US facility at GWh scale.
For AESC Florence, South Carolina, the status conclusion from the Florence Source Audit applies; that feature's underlying evidence is not reproduced here.
Pipeline
The Dallas Fed's April 2026 gigafactory tracker listed 23 US battery plants as under construction. Three have since demonstrated production — L-H Battery Ohio, Hyundai–SK Bartow, and Eos Pennsylvania — leaving an active non-producing population of approximately 20 projects. That count uses the Dallas Fed's classification, which does not cleanly separate cell manufacturing from pack assembly and upstream materials processing. The Pipeline Evidence Map will take each in turn: whether it is a cell plant at all, where it sits between permitted, equipped, and commissioned, and what evidence would move it into this inventory.
- Ford's PFE exposure: Ford's 2025 10-K acknowledges that energy-incentive eligibility is subject to the new PFE criteria, but the statutory effective-control provisions identify specific contractual rights — including retained licensing restrictions, operational control, and data access — whose application to the CATL technology arrangement remains publicly undisclosed.
- Warren's restart trajectory: Local reporting described a phased employee return beginning July 27 to "prepare for production," but GM's Q1 10-Q and second-quarter results materials provided no restart milestone or production volume, leaving the largest historically demonstrated US cell plant without a confirmed resumption date.
- EV-to-ESS conversion breadth: S&P Global Ratings describes EV-to-ESS conversion as a wider strategy among Korean battery makers, with Ford's Kentucky gigafactory and Samsung SDI's Stellantis JV plant joining the L-H and Spring Hill conversions already in this inventory.
- Florence construction status: Engineering News-Record reported that Clayco filed to foreclose a $26.2 million lien on the approximately 75%-complete AESC plant, directly contradicting an earlier C2ES report of a construction restart.