N-2025-08: Domestic Content Bonus Credit Amounts under the Inflation Reduction Act of 2022: First Updated Elective Safe Harbor modifying Notice 2024-41

Notice 2025-08 modifies the New Elective Safe Harbor for the domestic content bonus credit contained in Notice 2024-41, 2024-24 I.R.B. 1615, by updating the tables in sections 4.04(1)-(3), clarifying the rules and defined terms, reclassifying the Manufactured Products and Manufactured Product Components, and by providing new associated cost percentages for those components. Notice 2025-08 further preserves the modifications completed in section 3 of Notice 2024-41 of Table 2 in Notice 2023-38, 2023-22 I.R.B. 872.

Notice 2025-08 will be in IRB: 2025-8, dated February 18, 2025.

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