Notice 2025-08 modifies the New Elective Safe

Harbor in Notice 2024-41 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 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. See Notice 2025-08, 2025-8 I.R.B. 800 available at IRS.gov/irb/2025-08_IRB#NOT-2025-8, for more information.

Domestic content bonus credit amount. Section 48E(a)(3)(B) provides a domestic content bonus credit amount for a section 48E qualified investment in a qualified facility or energy storage technology. Section 48(a)(12)(C) provides a domestic content bonus credit amount for an energy project. Both section 48E(a)(3)(B) and section 48(a)(12)(C) increase the energy percentage provided in section 48E(a)(2) or 48(a)(2) by 2% for meeting the domestic content requirement (see below); or 10% for meeting the domestic content requirement and the requirements described under lines 7 and 8, for Filers Completing Part V or VI .

Domestic content requirement. The domestic content requirement is met with respect to any qualified investment or energy project under Notice 2023-38 (as modified by Notice 2024-41 and Notice 2025-08) if the taxpayer certified to the Secretary (see Domestic Content Certification Statement , later) that any steel, iron, or manufactured product that is a component of the facility (upon completion of construction) was produced in the United States. A qualified facility meets the domestic content requirement if the steel or iron requirements and the manufacturing products requirements are met. See Notice 2023-38, Notice 2024-41, and Notice 2025-08 for definitions and more information.

Caution: The section 48E domestic content bonus credit for a qualified investment with respect to a qualified facility or energy storage technology has a new adjusted percentage for manufactured products (including components) based on the beginning of construction date. See the following table for the requirements.

Line 9. Check the appropriate box on line 9. If you checked line 9c, you can’t claim the domestic content bonus credit amount.

Domestic Content Certification Statement

If you checked line 9a or 9b to claim a domestic content bonus credit amount in Part V or Part VI, you must also attach a domestic content certification statement to Form 3468 at the time of filing your return for each applicable project. The domestic content certification statement should include the following.

1. Your name and taxpayer identification number shown on the return.

2. The facility description (including the owner information, if different from the filer from Part I, line 3b(i) and 3b(ii)) and the IRS-issued registration number (if applicable) of the applicable project from Part I, line 1.

3. A statement that any steel, iron, or manufactured product that is a component of the facility (upon completion of construction) was produced in the United States (as determined under section 661 of Title 49, Code of Federal Regulations).

4. A statement if the taxpayer is affirming that they are electing to rely on the New Elective Safe Harbor per Notice 2024-41.

5. A declaration applicable to the statement and any accompanying documents signed by you or signed by a person currently authorized to bind you in such matters, in the following form: “Under penalties of perjury, I declare that I have examined the information contained in this Domestic Content Certification Statement and to the best of my knowledge and belief, it is true, correct, and complete.”

Line 10 Notice 2023-29 explains the application of rules that a filer must satisfy to qualify for the energy community bonus credit under sections 48E and 48. The notice describes certain rules for determining what constitutes an energy community as defined in section 45(b)(11)(B) and for determining whether a qualified facility, an energy storage technology, or an energy project is located in an energy community. See Notice 2023-29, 2023-29 I.R.B. 1 available at IRS.gov/irb/2023-29_IRB#NOT-2023-29 .