{"id":108357,"date":"2025-01-16T08:52:43","date_gmt":"2025-01-16T13:52:43","guid":{"rendered":"https:\/\/\/?p=108357"},"modified":"2025-01-16T08:54:22","modified_gmt":"2025-01-16T13:54:22","slug":"american-made-solar-wafers-given-more-weight-in-latest-domestic-content-bonus-guidance","status":"publish","type":"post","link":"https:\/\/\/2025\/01\/american-made-solar-wafers-given-more-weight-in-latest-domestic-content-bonus-guidance\/","title":{"rendered":"American-made solar wafers given more weight in latest domestic content bonus guidance"},"content":{"rendered":"

The U.S. Dept. of the Treasury and Internal Revenue Service (IRS) have released additional guidance<\/a> on the Inflation Reduction Act\u2019s domestic content bonus (45X) for the PTC and ITC. The groups released their final rules last year<\/a>.<\/p>\n

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Archive photo of solar cells at SolarWorld’s Oregon manufacturing facility. Oregon Department of Transportation<\/a><\/p><\/div>\n

The latest guidance updates and builds upon the domestic content safe harbor that provides clean energy developers the option to rely on default cost percentages provided by Dept. of Energy (in lieu of obtaining direct cost information from suppliers) to determine eligibility for the domestic content bonus. Today\u2019s guidance reflects improved default values that more closely align with the characteristics and costs of applicable project components and manufactured product components in the marketplace, as analyzed by the DOE.<\/p>\n

Now there are optional alternative cost percentages for developers of solar projects that use solar cells manufactured with domestically-produced wafers to appropriately recognize cost differentials for manufacturers who use cells made with domestic wafers, thereby enhancing incentives for onshoring wafer manufacturing.<\/p>\n

The guidance also provides a variety of updates to clarify use of the safe harbor tables, including:<\/p>\n