Notice 2025-8, page 800.

This notice contains modifications to Notice 2023-38, 202322 I.R.B. 872, that are similar to the modifications contained in section 3 of Notice 2024-41, 2024-24 I.R.B. 1615. For electing Applicable Projects, this notice modifies and supersedes Notice 2024-41 by expanding the elective safe harbor cost table in Notice 2024-41 for Solar Photovoltaic (PV) facilities to include updated cost percentages, providing new cost percentages for PV modules that incorporate crystalline silicon PV cells and wafers that are manufactured in the U.S., renaming, redefining, reclassifying, and removing certain solar PV components, and expanding and clarifying the type of facilities eligible to qualify as a representative type of solar PV facility. This notice further modifies and supersedes Notice 2024-41 by renaming certain components for the Land-Based Wind Table; renaming, redefining, and reclassifying certain Battery Electric Storage System (BESS) Table components; providing updated cost percentages for these BESS components; and permitting taxpayers that are eligible to claim a Domestic Content Bonus Credit by virtue of the 80/20 Rule to elect to use the safe harbor cost tables in this notice, or the safe harbor in Notice 2024-41, before Notice 2024-41 is superseded.

REG-107420-24, page 854. This document contains proposed rules for determining the source of income from cloud transactions for purposes of

the international provisions of the Internal Revenue Code. These proposed rules would generally affect taxpayers who earn gross income from engaging in cloud transactions.

REG-116085-23, page 865. These proposed regulations would require multi-year tax reporting for corporate separations and related transactions. The information to be reported under these proposed regulations would establish the taxpayer’s position that the corporate separation and related transactions qualify for nonrecognition treatment under subchapter C of the Internal Revenue Code.