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Reference · United States

Rates, thresholds and the dates they turn on

47 rows from the rule tables this platform runs its determinations on. Each one shows the window it applies in, the date that decides which row you land on, and the primary source it was transcribed from.

Synced 2026-10-07 · 7 sources · jurisdiction: United States. Reference only — not tax, legal or customs advice.

Material assistance cost ratio thresholds

The share of a project's direct costs that must not come from a prohibited foreign entity. Facilities and storage are read against the year construction begins; manufactured components against the taxable year of sale - each row states which.

In effect2026-01-01 → 2026-12-31Decided by: Year construction begins
project type
energy_storage
threshold percent
55

“2026: 55 percent”

26 U.S.C. § 7701(a)(52)(B)

In effect2026-01-01 → 2026-12-31Decided by: Year construction begins
project type
qualified_facility
threshold percent
40

“2026: 40 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2027-01-01 → 2027-12-31Decided by: Taxable year of sale
project type
component_battery
threshold percent
65

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2027-01-01 → 2027-12-31Decided by: Taxable year of sale
project type
component_inverter
threshold percent
55

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2027-01-01 → 2027-12-31Decided by: Taxable year of sale
project type
component_solar
threshold percent
60

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2027-01-01 → 2027-12-31Decided by: Year construction begins
project type
energy_storage
threshold percent
60

“2027: 60 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2027-01-01 → 2027-12-31Decided by: Year construction begins
project type
qualified_facility
threshold percent
45

“2027: 45 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2028-01-01 → 2028-12-31Decided by: Taxable year of sale
project type
component_battery
threshold percent
70

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2028-01-01 → 2028-12-31Decided by: Taxable year of sale
project type
component_inverter
threshold percent
60

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2028-01-01 → 2028-12-31Decided by: Taxable year of sale
project type
component_solar
threshold percent
70

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2028-01-01 → 2028-12-31Decided by: Year construction begins
project type
energy_storage
threshold percent
65

“2028: 65 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2028-01-01 → 2028-12-31Decided by: Year construction begins
project type
qualified_facility
threshold percent
50

“2028: 50 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2029-01-01 → 2029-12-31Decided by: Taxable year of sale
project type
component_battery
threshold percent
80

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2029-01-01 → 2029-12-31Decided by: Taxable year of sale
project type
component_inverter
threshold percent
65

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2029-01-01 → 2029-12-31Decided by: Taxable year of sale
project type
component_solar
threshold percent
80

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2029-01-01 → 2029-12-31Decided by: Year construction begins
project type
energy_storage
threshold percent
70

“2029: 70 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2029-01-01 → 2029-12-31Decided by: Year construction begins
project type
qualified_facility
threshold percent
55

“2029: 55 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2030-01-01 → no end dateDecided by: Taxable year of sale
project type
component_battery
threshold percent
85

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2030-01-01 → no end dateDecided by: Taxable year of sale
project type
component_inverter
threshold percent
70

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2030-01-01 → no end dateDecided by: Taxable year of sale
project type
component_solar
threshold percent
85

26 U.S.C. § 7701(a)(52)(C)(i)

Not yet in effect2030-01-01 → no end dateDecided by: Year construction begins
project type
energy_storage
threshold percent
75

“after December 31, 2029: 75 percent”

26 U.S.C. § 7701(a)(52)(B)

Not yet in effect2030-01-01 → no end dateDecided by: Year construction begins
project type
qualified_facility
threshold percent
60

“after December 31, 2029: 60 percent”

26 U.S.C. § 7701(a)(52)(B)

Domestic content adjusted percentage

The share of manufactured-product cost that must be US-made for the domestic content bonus, stepping up with the year construction begins.

SupersededEarlier rules → 2024-12-31Decided by: Year construction begins
facility class
onshore
adjusted percentage
40

“construction of which begins before January 1, 2025, 40 percent”

26 U.S.C. § 45Y(g)(11)(B)-(C)

Superseded2025-01-01 → 2025-12-31Decided by: Year construction begins
facility class
onshore
adjusted percentage
45

“begins after December 31, 2024, and before January 1, 2026, 45 percent”

26 U.S.C. § 45Y(g)(11)(B)-(C)

In effect2026-01-01 → 2026-12-31Decided by: Year construction begins
facility class
onshore
adjusted percentage
50

“begins after December 31, 2025, and before January 1, 2027, 50 percent”

26 U.S.C. § 45Y(g)(11)(B)-(C)

Not yet in effect2027-01-01 → no end dateDecided by: Year construction begins
facility class
onshore
adjusted percentage
55

“begins after December 31, 2026, 55 percent”

26 U.S.C. § 45Y(g)(11)(B)-(C)

Section 232 duties

Duties imposed on national-security grounds, by HTS prefix.

Not yet in effect2026-12-04 → no end dateDecided by: Customs entry date
hts prefix
8541.42
product class
solar_cells
rate percent
15
combined cap countries
JP, KR, TW, CH, LI, AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, ES, SE
combined cap percent
15
reduced rate countries
GB
reduced rate percent
10
exemption note
Clause (8): exempt if not of a type subject to an AD/CVD order, product of a Trade Agreement Partner (UK, EU, Japan, Korea, Switzerland, Liechtenstein, Mexico, Canada, or later partners) and polysilicon content entirely from Trade Agreement Partner countries — not evaluated automatically.

Proclamation 11052, 91 FR 51975, clauses (4) 15 percent ad valorem, (5)(b) combined cap 15 percent for Japan, Korea, Taiwan, Switzerland, Liechtenstein, EU members, (5)(c) United Kingdom 10 percent; HTS coverage: clause (1)(a)(iii)-(iv) name solar cells and solar modules; Annex I/II HTS list not transcribed (gap).

Not yet in effect2026-12-04 → no end dateDecided by: Customs entry date
hts prefix
8541.43
product class
solar_modules
rate percent
15
combined cap countries
JP, KR, TW, CH, LI, AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, ES, SE
combined cap percent
15
reduced rate countries
GB
reduced rate percent
10
exemption note
Clause (8): exempt if not of a type subject to an AD/CVD order, product of a Trade Agreement Partner (UK, EU, Japan, Korea, Switzerland, Liechtenstein, Mexico, Canada, or later partners) and polysilicon content entirely from Trade Agreement Partner countries — not evaluated automatically.

Proclamation 11052, 91 FR 51975, clauses (4) 15 percent ad valorem, (5)(b) combined cap 15 percent for Japan, Korea, Taiwan, Switzerland, Liechtenstein, EU members, (5)(c) United Kingdom 10 percent; HTS coverage: clause (1)(a)(iii)-(iv) name solar cells and solar modules; Annex I/II HTS list not transcribed (gap).

Section 301 duties

Additional duties on products of China, by HTS prefix and country of origin.

Section 201 safeguard duties

Safeguard duties, which step down over the life of the proclamation.

Minimum import prices

A floor price per unit. Goods entered below it owe additional duty on the difference.

Not yet in effect2026-12-04 → no end dateDecided by: Customs entry date
hts prefix
3818.00
product class
ingots_wafers
floor
100
per unit
kg
hts note
HTS prefix 3818.00 is the subheading named in 89 FR 76581 for wafers; Annex I/II of Proclamation 11052 not transcribed.

Proclamation 11052, 91 FR 51975, clause (1)(a): $21/kg polysilicon; $100/kg ingots and wafers; $0.22/W solar cells; $0.38/W solar modules; clause (2)(c): specific tariff equal to the difference between entered value and the MIP; effective 12:01 a.m. ET December 4, 2026 (clause (2))

Not yet in effect2026-12-04 → no end dateDecided by: Customs entry date
hts prefix
2804.61
product class
polysilicon
floor
21
per unit
kg
hts note
HTS prefix 2804.61 is the subheading named in 89 FR 76581 for polysilicon; Annex I/II of Proclamation 11052 not transcribed.

Proclamation 11052, 91 FR 51975, clause (1)(a): $21/kg polysilicon; $100/kg ingots and wafers; $0.22/W solar cells; $0.38/W solar modules; clause (2)(c): specific tariff equal to the difference between entered value and the MIP; effective 12:01 a.m. ET December 4, 2026 (clause (2))

HTS general (Column 1) rates

The general rate of duty before any additional layer is applied.

Order the duty layers stack in

Which layer applies to which base, and in what order the total is built up.

In effect2026-09-20 → no end dateDecided by: Customs entry date
layers
column1, section301, section232, mip, section201, adcvd
note
Column 1 first; each additional duty applies 'in addition to any other duties' (Proclamation 11052 clause (5)(a)). Order among additional layers does not change the total because each is computed on entered value.

Proclamation 11052, 91 FR 51975, clause (5)(a)

Method availability

When a given calculation method may be used, and for what.

In effect2026-01-01 → no end dateDecided by: Year construction begins
method
cost_percentage_safe_harbor
applies to
section 45Y and 48E qualified facilities and energy storage technology
source text
A taxpayer may rely on the guidance provided in section 4 of this notice to calculate the Clean Electricity MACR for any § 45Y qualified facility or § 48E qualified facility or EST the construction of which ... begins after December 31, 2025, and on or before the date that is 60 days after the publication of the forthcoming safe harbor tables (and other guidance) under § 7701(a)(52)(D)(iii)(I).
end condition
Open: the end date is 60 days after Treasury publishes the forthcoming safe harbor tables, which had not been published when this row was entered. Close this row with that date when they are.

IRS Notice 2026-15 §8.01 (reliance on section 4) and §4.02 (Cost Percentage Safe Harbor)

Sources

Every row above was transcribed from one of these documents. Where a figure here disagrees with the source, the source is right — tell us and it gets fixed.

What is not on this page

The 154 safe-harbor cost-percentage rows — the assigned cost share of every component in every IRS elective safe-harbor table — stay inside the platform. They are the working data a determination is computed from rather than a figure you look up.

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