WASHINGTON – The Department of Treasury and Internal Revenue Service today released a corrected version of Notice 2024-41. 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 – 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.