SECTION 6. MODIFICATIONS TO

TABLE 1 FOR LAND-BASED WIND

.01 Modifications to Table 1 for Land- Based Wind . The First Updated Elective Safe Harbor modifies Table 1 for Landbased Wind of section 4.04(2) of Notice 2024-41 by renaming “Steel or iron rebar in foundation,” the Applicable Project Component for wind turbine foundation steel, to “Steel or iron reinforcing products in foundation,” and further renaming “Material,” the Manufactured Product Component for wind tower flanges, to “Preform.” This first modification is made to better reflect the Applicable Project Component’s function and to clarify that non-rebar steel or iron reinforcement is also covered. The second modification is made to better reflect the manufacturing process and supply chain.

.02 Updated Table for Land-Based Wind .

11 Consistent with Notice 2023-38, the direct cost of producing a Manufactured Product counts toward the Domestic Cost Percentage only if all its Manufactured Product Components are domestically produced.

12 Flanges are typically made from single pieces of steel bar or pre-formed steel ingot; therefore the only component of a flange would be the preform.

February 18, 2025 806 Bulletin No. 2025–8

.03 Definitions . (1) Blades . Blades means the airfoil-shaped blade that is responsible for converting wind energy to low-speed rotational energy.

(2) Land-based wind . Land-based wind means an energy system using wind turbines to generate electricity on land.

(3) Nacelle . Nacelle means the assembly of the drivetrain and other tower-top parts of a wind turbine (with the exception of the blades, rotor hub, and power converter, if located atop the tower) within their cover housing.

(4) Power converter . Power converter means the component that translates the electrical energy generated by the generator within the nacelle into a frequency and voltage compatible with use or export to the grid.

(5) Preform . Preform means the roughformed forged metal component from which a wind tower flange is rolled and machined.

(6) Rotor hub . Rotor hub means the component to which the blades of a wind turbine are attached, which controls the pitch angle of the blades with respect to the wind and is connected to and transfers its rotation to the drivetrain within the nacelle.