Updated Safe Harbor Table (Notice 2025-08)
Effective January 16th, Treasury released the “First Updated Elective Safe Harbor” guidance (Notice 2025-08) modifying the previous Domestic Content “New Elective Safe Harbor” (Notice 2024-41).
Until 90 days from effective date (until 4/16), taxpayers may rely on either the “First Updated Elective Safe Harbor” (08) or the “New Elective Safe Harbor” (41) Notice 2023-38 (Direct Cost) will remain an option.