Tesla’s proposed $10.1 billion Project Crystal Sun is set to face a local tax-incentive vote in Texas, offering a major test of Elon Musk’s plan to build 100 gigawatts of annual U.S. solar manufacturing capacity. The Fort Bend County project would include about $1.5 billion in real property and $8.6 billion in equipment, with Tesla estimating nearly 9,700 permanent jobs once operational. Lamar Consolidated Independent School District was preparing to vote Tuesday on the proposed tax arrangement. Tesla is evaluating multiple U.S. locations, and the Fort Bend site is reportedly one of two candidates, so construction is not guaranteed. The filing does not disclose annual production capacity, but the planned operation would cover ingots, wafers, solar cells and modules, indicating a substantially broader manufacturing footprint than Tesla’s existing solar business. The proposal comes after Tesla stopped selling its premium Solar Roof tiles in August, ending a nearly decade-long effort to integrate solar generation into residential roofing. Reuters reported that technological and installation challenges had limited adoption, and Tesla’s website now directs customers to conventional solar panels. The shift suggests a focus on manufacturing scale rather than a revival of the earlier SolarCity model. Tesla has said it aims to deploy 100 gigawatts of U.S. solar manufacturing by the end of 2028, according to a company job posting reported by Reuters. Musk outlined a broader target at Davos in January, saying Tesla and Space Exploration Technologies Corp. (NASDAQ:SPCX) were each working toward 100 gigawatts a year of U.S. solar production. Musk has also argued that electricity could become a constraint on artificial-intelligence deployment as chip production outpaces new generation capacity, pointing to solar and batteries as ways to add power. Tesla’s July earnings commentary highlighted rising electricity demand from transportation electrification and AI, while SpaceX pursues separate large-scale solar manufacturing plans tied to infrastructure ambitions. The next key question is whether Project Crystal Sun advances from a tax-incentive application to an operating factory and whether Tesla can translate its 100-gigawatt ambition into physical production by 2028.