[Digital Today, intern reporter Seung-a Yoo] Tesla submitted a plan to build a $10.116 billion solar cell plant in Fort Bend County, Texas.

On Aug. 11 (local time), electric vehicle outlet Electrek reported that Tesla filed an application for tax benefits with the Texas comptroller under the name "Project Crystal Sun". It set the start of commercial production for the first quarter of 2029.

The plan is the largest manufacturing investment in the United States that Tesla has disclosed in documents so far. The site is about 3,050 acres near Richmond, Texas, and it put the number of full-time jobs at 9,712. It allocated about $1.5 billion to real estate and about $8.6 billion to equipment. The investment period is 3 years from 2026 to 2028.

The key is the production method. Tesla included ingot manufacturing, wafer manufacturing, coating, metal wiring, printing lines, cell testing and clean rooms in its equipment plan. It is envisioning a fully vertically integrated plant that produces finished cells and modules from polysilicon at a single factory.

Solar manufacturing in the United States has largely involved importing Asian-made cells and assembling modules. China has led the model of producing from ingots to modules in a single plant. Tesla set out in documents its plan to build such a production system in Texas.

The application is a procedure to receive a 10-year property tax reduction through the Texas Jobs, Energy, Technology and Innovation (JETI) program. The application was signed on July 22 by Tesla's tax attorney and written by consulting firm Kroll. The document was made public on Aug. 6. In an economic impact analysis, Kroll estimated the project would increase Texas gross domestic product by about $107.0 billion over 38 years and generate $6.4 billion in tax revenue for state and local governments.

The process is still at an early stage. Only some of the five parcels near Richmond listed in the application will be used for the project, and Fort Bend County must newly designate a reinvestment zone. That means there are still substantial steps between filing the application and breaking ground.

Tesla also made clear that it has not confirmed Texas as the final site. The company wrote in the application that it is reviewing candidate sites in several U.S. states, and that without a property tax reduction and additional local-level reductions, the Fort Bend site would be less economical than competing locations in other unnamed states. It cited property taxes as one of the main operating costs for a factory of this scale. That implies it could move the investment elsewhere if the tax break is not approved, a method large manufacturers can use to gain negotiating leverage in site selection.

It also factored in federal support. Tesla cited the 45X and 48D provisions, which are advanced manufacturing production tax credits, in the application. That shows the $10.1 billion investment plan is linked to public support including tax benefits.

The plan also ties in with goals Elon Musk has stressed throughout this year. The application quoted remarks Musk made in Davos in January. Musk said SpaceX and Tesla teams are "working to build 100 gigawatts per year of solar manufacturing capacity in the United States" and that it would "probably take about 3 years".

There has already been movement to secure equipment. In March, a report said Tesla was discussing a plan to buy $2.9 billion worth of Chinese solar equipment to expand production in the United States.

Still, it is too early to view this document as a final investment decision. Since Tesla requested tax benefits while leaving open the possibility of building the plant elsewhere, an analysis said the $10.1 billion investment and 9,712 jobs are closer to bargaining chips in site selection talks. Electrek pointed out that Tesla has previously promised to expand solar manufacturing in the United States but failed to deliver. The SolarCity Gigafactory in Buffalo, New York, aimed for 10 gigawatts of annual output but remains a prominent failure, and the Solar Roof business has been sluggish for years.

Even so, the significance would not be small if the plan is realised. With the auto business stagnating and energy seen as one of Tesla's few growth pillars, an assessment said building a U.S. solar supply chain covering everything from raw materials to cells and modules could be an important change. Key factors will be approval of property tax reductions by Texas local governments, designation of a reinvestment zone, and whether Tesla finalises the site.