Domestic Content in 2026: The 50% Threshold
Under the IRS table method, U.S.-made inverters and racking do not reach the 2026 threshold by themselves. Module sourcing and manufacturer cost data can determine the result.
Read the noteArticles and practical updates on project development, policy, technology and the commercial solar industry.
Under the IRS table method, U.S.-made inverters and racking do not reach the 2026 threshold by themselves. Module sourcing and manufacturer cost data can determine the result.
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The law created a new schedule for wind and solar under Sections 45Y and 48E, along with sourcing restrictions that affect project planning.
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The final regulations clarified who is covered, what records must be retained and how correction rules work when requirements are missed.
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The final Section 6418 regulations established the mechanics for selling eligible clean energy credits and clarified where transaction risk remains.
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