Notice 2024-41 further provided an

elective safe harbor in Table 1 of section 4.04(1)-(3) that taxpayers may use to classify the identified Applicable Project Components. Table 1 also provided the Assigned Cost Percentages for each of the identified Manufactured Products and Manufactured Product Components that may be found in the identified Applicable Projects, which include solar photovoltaic (PV) systems, land-based wind facilities, and battery energy storage technologies. The Assigned Cost Percentage for each of the identified Manufactured Products and Manufactured Product Components in Table 1 was obtained from DOE for purposes of calculating the Domestic Cost Percentage and satisfying the Adjusted Percentage Rule and will be accepted by the IRS for those Manufactured Products and Manufactured Product Components for taxpayers that are eligible to rely on Notice 202441. Finally, Notice 2024-41 provided requirements for taxpayers that elect to use the New Elective Safe Harbor to classify the identified Applicable Project Components listed in Table 1 and to calculate the Domestic Cost Percentage.