IR-2024-147, May 24, 2024
WASHINGTON ¡ª The Department of Treasury and Internal Revenue Service today released a corrected version of Notice 2024-41 PDF. A prior version was released on May 16, 2024.
Today¡¯s corrected version reflects text that was inadvertently omitted while releasing the document.
Specifically, on page 16, in the left column of the Solar PV Table in Table 1 ¨C New Elective Safe Harbor, the following applicable project components (APC) were omitted from Table 1: Steel Photovoltaic Module Racking, Pile or Ground Screw, and Steel or Iron Rebar in Foundation, and the word ¡°Total.¡±
Notice 2024-41 modifies an existing safe harbor and provides a new elective safe harbor for determining domestic content bonus credit amounts. For more information about Notice 2024-41 see IR-2024-140.