IRS Guidance
- Notice 2025-08, Domestic Content Bonus Credit Amounts under the Inflation Reduction Act of 2022: First Updated Elective Safe Harbor modifying Notice 2024-41
- Notice 2023-38, Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48
- Notice 2024-09: Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied
- Notice 2024-41: Expansion of Applicable Projects for Safe Harbor in Notice 2023-38 and New Elective Safe Harbor to Determine Cost Percentages for Adjusted Percentage Rule