N-2024- 41: Domestic Content Bonus Credit Amounts under IRA: Expansion of applicable projects for safe harbor, and related provisions

Notice 2024-41 modifies the existing domestic content safe harbor in Notice 2023-38, provides a new elective safe harbor for determining the domestic content bonus credit amounts under §§ 45, 45Y, 48, and 48E of the Internal Revenue Code, and requests comments regarding the new elective safe harbor to inform the development of any future updates.

Notice 2024-41 will be published in Internal Revenue Bulletin 2024-24, on June 10, 2024.

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