Does this project pass FEOC and domestic content?

How this is calculated

FEOC ratio (MACR)

• MACR is the non-PFE share of counted cost, using the points the Notice 2025-08 table assigns to each part, as Notice 2026-15 allows in place of actual direct costs.
• The finished product and each listed part are judged on their own. The production line goes by whoever made the finished product.
• Steel and iron items and anything marked Not used drop out, so the counted total can be under 100. Unknown counts as PFE until a supplier certifies otherwise.
• It applies to projects that begin construction after 2025. Solar bars are 40% for a 2026 start and 45% for 2027. Storage bars are higher: 55% for 2026, rising 5 points a year to 75% for 2030 or later. Falling short removes the credit rather than shrinking it.

Domestic content bonus

• This uses the Notice 2025-08 elective safe harbor: add up the table points for each US-made product and each US-made listed part. Items not in the project count as zero, and the table still totals 100.
• A product's production share counts only if the product is made in the US and every listed part in it is US-made. Otherwise only its US-made parts count (Notice 2023-38, Notice 2025-08).
• A part is US-made if it's manufactured in the US, wherever its own subcomponents came from. Unconfirmed parts count as foreign here.
• Every steel or iron item has to be made entirely in the US, apart from refining steel additives. Those items carry no points, but missing one blocks the bonus on its own. The rule doesn't reach steel inside manufactured products, or non-structural items such as nuts, bolts and clamps.
• Bars by construction start, from IRS's 2025 Form 3468 instructions: 40% on or before June 15, 2025; 45% from June 16 through December 31, 2025; 50% in 2026. Those instructions stop at 2026, so later years use 55%, where the 45Y schedule in Notice 2023-38 ends.
• The US cells and wafers column can be used if some or all modules have US-made crystalline silicon cells made only from US wafers. It then applies to every item in the table, and US cells on imported wafers count as foreign. There is no such column for battery storage.
• Mixed sources, such as two batches of modules, are weighted by nameplate capacity. This page assumes one source per item.
• Passing adds 10 percentage points to the 48E credit if prevailing wage and apprenticeship are met or the project is under 1 MW AC, and 2 points otherwise. Claim it with a Domestic Content Certification Statement attached to Form 3468 that says you rely on the elective safe harbor.

Credit value

• The 48E credit starts at 6% of eligible cost, or 30% when prevailing wage and apprenticeship are met, the project is under 1 MW AC, or construction began before January 29, 2023.
• Domestic content adds 10 percentage points at the 30% rate, or 2 points at the 6% rate. The energy community bonus works the same way, and the two stack.
• A low-income allocation adds 10 or 20 points, but only with an award from the 48E(h) program for a facility under 5 MW AC, and the increase is limited by the share of capacity allocated.
• Failing the FEOC ratio removes the credit, so this page drops the credit to zero when that check fails.
• The credit also reduces the property's depreciable basis. This page doesn't model taxes, depreciation, or transfer pricing if you sell the credit. Payback is simple: cost after the credit divided by first-year revenue, ignoring escalation, degradation and running costs.

Timing and limits

• Solar that begins construction after July 4, 2026 must be placed in service by the end of 2027, so solar start years stop at 2027 here. Storage isn't subject to that cutoff, so its start years run to 2030 and later.
• Run solar and storage separately. A project with both is a qualified facility plus an energy storage technology, each with its own table and its own FEOC bar.
• Module manufacturer tags reflect public information as of September 2026 and are a starting point, not a determination. The page carries no tracker or battery maker list, because public FEOC status for those is too thin to put in a tool. Set those from the supplier's certification.
• Not covered: wind, carports and floating arrays (both use the ground-mount table, which this page applies only to standard ground mounts), interconnection property, actual-cost and dollar-based methods, and the owner-level PFE tests on ownership, debt and control.

Planning estimate, not tax advice. Have tax counsel confirm both results before equipment is locked in.