SECTION 5. MODIFICATIONS

TO TABLE 1 FOR SOLAR PV; GROUND-MOUNT AND ROOFTOP

.01 Modifications to Table 1 for Solar PV; Expanded Tables . The First Updated Elective Safe Harbor modifies Table 1 for Solar PV in section 4.04(1) of Notice 2024-41 by expanding it into two distinct tables to provide the Updated Assigned Cost Percentages for PV Solar for both types of ground-mount photovoltaic systems and both types of rooftop photovoltaic systems. See tables in sections 5.05 and 5.06 of this notice. DOE calculated the Updated Assigned Cost Percentages for PV Solar using its new ground-mount and rooftop PV component costs for 2024, which DOE derived from cost data from a variety of sources, including datasets of system characteristics, price indices, U.S. survey data from the government (for example, the U.S. Bureau of Labor Statistics, Department of Labor) and private sector, public filings from corporations, and comprehensive interviews of manufacturers, installers, developers, and owners of the representative technologies. In addition, DOE used data collected from three different national laboratories to generate the Updated Assigned Cost Percentages for PV Solar, rather than a single national laboratory survey that DOE relied upon for the methodology used to generate the Assigned Cost Percentages in Table 1.

.02 Addition of New Columns . The First Updated Elective Safe Harbor further modifies Table 1 for Solar PV in section 4.04(1) of Notice 2024-41 by adding a new column with a second set of Updated Assigned Cost Percentages for each type of ground-mount PV system and each type of rooftop PV system. This alternative set of Updated Assigned Cost Percentages can be used if a PV system has PV modules that incorporate c-Si PV cells and wafers manufactured within the United States. These additional Updated Assigned Cost Percentages were incorporated to reflect the significant cost premium this type of cell would carry relative to other types of domestic cells, such as those with foreign wafers or domestic thin-film cells. These new columns include values based on DOE’s estimates of underlying direct costs for a domestically produced mod