Tax Credits
Domestic Content & IRA Credit Documentation Software
Software that tracks domestic content percentages, applies the elective safe harbor tables, and assembles the cost documentation behind your 45X, 45Y, and 48E credit claims — so the bonus credit is provable, not just claimed.
The domestic content bonus is one of the most valuable levers in the Inflation Reduction Act — and one of the most document-intensive. Qualifying means proving that a required share of your steel, iron, and manufactured products is U.S.-sourced, measured by cost, per component, per project. The credit is worth pursuing; the accounting behind it is where projects stumble.
The cost-accounting problem
Domestic content is not a checkbox. For manufactured products it is a percentage: qualifying domestic manufactured-product cost divided by total manufactured-product cost, compared against an adjusted threshold that steps up over time. To calculate it defensibly you need the cost of every manufactured product and component in the facility, its country of manufacture, and the supplier records to back each figure. Most teams discover at filing time that this data was never captured in a usable form.
Safe harbor tables, applied correctly
The IRS provides an elective safe harbor that assigns default cost percentages to listed components — inverters, solar modules, battery modules, and more — so you don’t have to collect actual cost data from every supplier. The tables have evolved across Notices 2023-38, 2024-41, and 2025-08, and they differ by technology and year. Our software:
- Applies the correct table version for each component by technology and placed-in-service year
- Falls back to actual direct-cost tracking where a component isn’t covered by the safe harbor
- Keeps the two methods separated and documented, so an auditor can follow exactly how each percentage was derived
One data layer, two credits
The cost and provenance data behind a domestic content claim is largely the same data behind a FEOC/PFE determination. Building them on separate spreadsheets means tracking the same suppliers twice and reconciling the differences later. We build a single per-component cost layer that feeds both — domestic content on one side, prohibited-entity sourcing on the other — with an audit trail that respects the six-year statute of limitations. The result is a domestic content position you can defend, assembled continuously instead of reconstructed under deadline.
This page describes software capabilities and summarizes publicly available regulatory guidance as of 2026. It is not legal or tax advice. Domestic content and IRA credit rules are evolving — verify all percentages, tables, and determinations against current Treasury and IRS guidance and qualified tax counsel.
Frequently asked questions
What is the domestic content bonus credit?
It is an additional clean energy tax credit for projects and components that meet U.S. sourcing thresholds for steel, iron, and manufactured products. Qualifying can add a meaningful bonus on top of the base 45Y/48E credit, but it requires documenting the cost share of domestically produced manufactured products — which is a detailed, per-component cost-accounting exercise.
What are the safe harbor tables?
The IRS elective safe harbor (built up through Notices 2023-38, 2024-41, and 2025-08) assigns default cost percentages to manufactured products and components, so taxpayers can calculate domestic content without collecting every supplier's actual cost data. Our software applies the correct table version by technology and year, and falls back to actual cost tracking where the safe harbor doesn't cover a component.
How does domestic content relate to FEOC?
They are separate tests that rely on overlapping data. Domestic content asks how much of your cost is U.S.-sourced; FEOC/PFE asks how much is sourced from prohibited foreign entities. Both require per-component direct-cost tracking, so a system built for one should feed the other rather than duplicating the work.
Who needs this?
Project developers and owners claiming 45Y/48E credits, and manufacturers claiming the 45X advanced manufacturing credit, who want to substantiate a domestic content position with documentation that survives a six-year audit window rather than a spreadsheet assembled at filing time.