Build Project

This calculates a commercial section 48E estimate from project facts you enter. If a fact the statute needs is missing, the legal result stays NOT DETERMINABLE and no missing evidence is invented. Section 25D does not apply to homeowner expenditures after December 31, 2025. A rooftop list does not make a project residential or commercial.

1. Equipment
2. Project facts
3. Estimate

Adding equipment does not mark it domestic and does not award a credit. A SKU does not establish domestic content. A BABA file is not IRS evidence.

1. Choose equipment

Search, then tap Add.

Selected

NOT VERIFIED Enphase Energy Inc. IQ8P-72-B-US — Inverter. This is a product-contribution label, not a project result.

2. Project facts

Credit section Facility type and qualified technology Solar capacity, kW DC Solar capacity, kW AC Storage energy, kWh Storage power, kW Construction year Beginning-of-construction date Placed-in-service year Beginning-of-construction evidence Five-percent pathway: costs incurred, dollars Five-percent pathway: total project cost, dollars Eligible project basis, dollars Taxpayer or owner Credit election How to treat the entries Domestic-content method Domestic manufactured-product cost, dollars Total manufactured-product cost, dollars Component costs, one per line: name, domestic dollars, non-domestic dollars Steel or iron melted and poured in the U.S.

Safe-harbor component evidence

Check a line only from project-level evidence, or mark the entry hypothetical. Do not check a line because a catalog SKU or a BABA file looks domestic. Only lines in the selected facility type are counted.

Ground-mount (Tracking)

Steel or iron in this column, with no assigned percentage: STEEL_FOUNDATION_PILE, STEEL_REINFORCING_BAR.

Cells (38.0) Frame/Backrail (6.0) Front Glass (6.0) Encapsulant (3.8) Backsheet/Backglass (3.8) Junction Box (1.0) Edge Seals (0.3) Pottants (0.3) Bus Ribbons (1.5) Bypass Diodes (0.4) PV module production (4.7) Printed circuit board assemblies (2.4) Electrical parts (0.8) Thermal management system (0.5) Enclosure and skids (0.6) Inverter production (1.2) Torque tube (11.0) Structural fasteners (0.4) Drive system (1.9) Dampers (0.5) Actuator (2.8) Controller (0.7) Rails (2.0) Tracker production (9.4)

Ground-mount (Tracking) with domestic c-Si cells and wafers

Steel or iron in this column, with no assigned percentage: STEEL_FOUNDATION_PILE, STEEL_REINFORCING_BAR.

Cells (51.6) Frame/Backrail (4.7) Front Glass (4.7) Encapsulant (3.0) Backsheet/Backglass (3.0) Junction Box (0.8) Edge Seals (0.2) Pottants (0.2) Bus Ribbons (1.2) Bypass Diodes (0.3) PV module production (3.7) Printed circuit board assemblies (1.7) Electrical parts (0.6) Thermal management system (0.4) Enclosure and skids (0.5) Inverter production (0.9) Torque tube (8.6) Structural fasteners (0.3) Drive system (1.5) Dampers (0.4) Actuator (2.2) Controller (0.6) Rails (1.6) Tracker production (7.3)

Ground-mount (Fixed)

Steel or iron in this column, with no assigned percentage: STEEL_RACKING_BODY, STEEL_FOUNDATION_PILE, STEEL_REINFORCING_BAR.

Cells (53.2) Frame/Backrail (8.5) Front Glass (8.4) Encapsulant (5.4) Backsheet/Backglass (5.4) Junction Box (1.4) Edge Seals (0.4) Pottants (0.4) Bus Ribbons (2.1) Bypass Diodes (0.6) PV module production (6.7) Printed circuit board assemblies (3.1) Electrical parts (1.1) Thermal management system (0.7) Enclosure and skids (0.9) Inverter production (1.7)

Ground-mount (Fixed) with domestic c-Si cells and wafers

Steel or iron in this column, with no assigned percentage: STEEL_RACKING_BODY, STEEL_FOUNDATION_PILE, STEEL_REINFORCING_BAR.

Cells (66.6) Frame/Backrail (6.1) Front Glass (6.1) Encapsulant (3.8) Backsheet/Backglass (3.8) Junction Box (1.0) Edge Seals (0.3) Pottants (0.3) Bus Ribbons (1.5) Bypass Diodes (0.4) PV module production (4.8) Printed circuit board assemblies (2.2) Electrical parts (0.8) Thermal management system (0.5) Enclosure and skids (0.6) Inverter production (1.2)

Rooftop (MLPE)