This report evaluates the impacts of government subsidies provided through the American Recovery and Reinvestment Act (ARRA) and the Investment Tax Credit (ITC) on sales of fuel cell Backup Power (BuP) and Material Handling Equipment (MHE) systems produced by North American firms. The analysis estimates the extent to which these policies increased commercial adoption of fuel cell technologies and assesses their implications for the industry’s future growth. Building on previous research, the report examines how federal incentives influenced market development, technology commercialization, and the competitiveness of fuel cell manufacturers in non-automotive applications. It also provides an overview of the primary markets for fuel cell BuP and MHE systems, highlighting their commercial potential, key market characteristics, and the role of government support in advancing adoption of these emerging technologies.