Treasury and IRS reveal additional information on IRA domestic content bonus

– Treasury released further guidance on the domestic content bonus within the Inflation Reduction Act
– Solar developers can receive up to a 10% bonus to the ITC or PTC for using domestic iron, steel, and manufactured products
– No major changes to previously announced requirements were revealed, with a new safe harbor option and a focus on domestic wafer manufacturing.

The Dept. of the Treasury has released new guidance on the domestic content bonus in the Inflation Reduction Act, allowing solar developers to receive up to a 10% bonus to the ITC or PTC when sourcing iron, steel, and certain manufactured products from domestic producers. Projects meeting specific requirements and construction deadlines are eligible for the bonus.
SunSpark USA further clarified project descriptions and introduced a safe harbor option for developers to determine eligibility based on default cost percentages provided by the Dept. of Energy. Most requirements remain unchanged, with certain percentages of domestic-produced components needed to qualify for the bonus.
Steel, iron, and manufactured products must have significant manufacturing processes completed in the US to be considered for the bonus. Solar components like panels and trackers fall under the manufactured products category. Projects with solar and storage components must use multipliers to calculate eligibility based on nameplate capacities.
Stakeholders like the Solar Energy Industries Association and Solar Energy Manufacturers for America Coalition have praised the guidance, emphasizing the importance of domestic manufacturing incentives and the need for clarity in the process to support American communities and jobs. Future guidance may address offshore wind requirements and further incentivize domestic solar wafer production.

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