<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Aptos;}
@font-face
{font-family:"Segoe UI";
panose-1:2 11 5 2 4 2 4 2 2 3;}
@font-face
{font-family:"Segoe UI Light";
panose-1:2 11 5 2 4 2 4 2 2 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:12.0pt;
font-family:"Aptos",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Aptos",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;
mso-ligatures:none;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:125898764;
mso-list-template-ids:-2085442978;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1
{mso-list-id:998967583;
mso-list-template-ids:1010587166;}
@list l1:level1
{mso-level-number-format:bullet;
mso-level-text:\F0B7;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l1:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l1:level3
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level4
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level5
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level6
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level7
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level8
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1:level9
{mso-level-number-format:bullet;
mso-level-text:\F0A7;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt">This might be related to the technical correction to wording of 48E on percentages of domestic content??
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoNormal" style="mso-list:l1 level1 lfo2"><span style="font-size:11.0pt">Correction to Domestic Content Percentages Under 48E: The domestic content applicable percentage under 48E for qualified facilities and energy storage technology would be revised
to match current 45Y as follows:<o:p></o:p></span></li><ul style="margin-top:0in" type="circle">
<li class="MsoNormal" style="mso-list:l1 level2 lfo2"><span style="font-size:11.0pt">40% (or 20% for offshore wind) if construction begins before June 16, 2025;<o:p></o:p></span></li><li class="MsoNormal" style="mso-list:l1 level2 lfo2"><span style="font-size:11.0pt">45% (or 27.5% for offshore wind) if construction begins after June 16, 2025, and before Jan. 1, 2026;<o:p></o:p></span></li><li class="MsoNormal" style="mso-list:l1 level2 lfo2"><span style="font-size:11.0pt">50% (or 35% for offshore wind) if construction begins during 2026; and<o:p></o:p></span></li><li class="MsoNormal" style="mso-list:l1 level2 lfo2"><span style="font-size:11.0pt">55% if construction begins after Dec. 31, 2026.<o:p></o:p></span></li></ul>
</ul>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">This content percentage wont matter to residential system owners – 25D still goes away at EOY, no domestic content requirements...
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Only folks leasing systems can get the credit, THEN domestic content matters. PV Magazine has good summary article.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><a href="https://pv-magazine-usa.com/2025/07/10/what-the-budget-bill-means-for-energy-storage-tax-credit-eligibility/">https://pv-magazine-usa.com/2025/07/10/what-the-budget-bill-means-for-energy-storage-tax-credit-eligibility/</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Wannabe residential battery owners will likely feel the most immediate impact of the OBBB.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Updates to the 25D residential solar tax credit, which covers solar panels, solar water heaters and related property like home battery storage systems, have significantly shortened the timeline for homeowners
to access the credit.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Now, home batteries will only qualify for the 30% tax credit if they’re purchased and installed by the end of the year before the credit phases out entirely.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">There is a bright spot: residential systems leased from third parties will remain eligible for tax credits beyond 2025, as they rely on 48E instead of 25D.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual"><br>
<b>Michael Mahon</b> (he/him)<b><br>
</b>Solar Academy Manager | SMA America </span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">+1 916 918 9412<u><br>
</u><a href="https://www.sma-america.com/">SMA America</a> | <a href="https://solaracademy.sma.de/en/">
Solar Academy</a> | <a href="https://www.youtube.com/playlist?list=PLoiOll7F4i-_Wc4JVN8ga2x2vxc8xews_">
TechTip Channel</a> | <a href="https://solaracademy.sma.de/en/courses.html?filter%5b1%5d=English&filter%5b2%5d=United%20States">
Upcoming Academy Trainings</a><o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://www.sma-america.com/products/hybrid-inverters/sunny-boy-smart-energy"><span style="text-decoration:none"><img border="0" width="623" height="193" style="width:6.4895in;height:2.0104in" id="Picture_x0020_2057931833" src="cid:image001.jpg@01DBF6F8.3FEB9E50"></span></a><span style="mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-ligatures:standardcontextual">This email and any attachments thereto may contain SMA America, LLC confidential, privileged and private material for the sole use of the intended recipient. Any review, copying, or distribution
of this email (or any attachments thereto) by others is strictly prohibited. If you are not the intended recipient, please contact the sender immediately and permanently delete the original and any copies of this email and any attachments thereto. Thank you.</span><span style="mso-ligatures:standardcontextual"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> RE-wrenches <re-wrenches-bounces@lists.re-wrenches.org>
<b>On Behalf Of </b>scot.arey--- via RE-wrenches<br>
<b>Sent:</b> Thursday, July 17, 2025 8:11 AM<br>
<b>To:</b> RE-wrenches <re-wrenches@lists.re-wrenches.org><br>
<b>Cc:</b> scot.arey@solarcentex.com<br>
<b>Subject:</b> [RE-wrenches] Is there a domestic content reqt for batteries effective now? For Residential?<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal">I consider myself mostly pretty aware of policy issues that effect business but this paragraph in a Seeking Alpha investment article caught my eye. Is there a new domestic content reqt for batteries in residential installations?<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">"The higher domestic content batteries comply with the new requirement in the U.S. federal budget law, which retroactively enforces a 45% U.S.-sourced materials threshold for solar and battery products starting June 16, 2025."
<span style="color:black"><a href="https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1">https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1</a></span><o:p></o:p></p>
</div>
<div>
<div style="margin-top:12.0pt;margin-bottom:12.0pt;min-width: 424px" id="LPBorder_GTaHR0cHM6Ly9zZWVraW5nYWxwaGEuY29tL25ld3MvNDQ2ODM1Mi1lbnBoYXNlLWVuZXJneS1iZWdpbnMtc2hpcG1lbnRzLW9mLWlxLWJhdHRlcnktNXAtd2l0aC1oaWdoZXItZG9tZXN0aWMtY29udGVudCNzb3VyY2U9Zmlyc3RfbGV2ZWxfdXJsJTNBcG9ydGZvbGlvJTdDY29udGVudF90eXBlJTNBYWxsJTdDc2VjdGlvbiUzQXBvcnRmb2xpb19jb250ZW50X3VuaXQlN0NzZWN0aW9uX2Fzc2V0JTNBbGF0ZXN0JTdDbGluZSUzQTE.">
<table class="MsoNormalTable" border="1" cellpadding="0" width="100%" style="width:100.0%;border:solid #C8C8C8 1.0pt">
<tbody>
<tr>
<td valign="top" style="border:none;padding:9.0pt 27.0pt 9.0pt 9.0pt">
<div style="margin-right:9.0pt;overflow:hidden" id="LPImageContainer719638">
<p class="MsoNormal"><a href="https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1" target="_blank"><span style="text-decoration:none"><img border="0" width="160" height="160" style="width:1.6666in;height:1.6666in" id="_x0000_i1025" src="https://static.seekingalpha.com/assets/og_image_1200-29b2bfe1a595477db6826bd2126c63ac2091efb7ec76347a8e7f81ba17e3de6c.png"></span></a><o:p></o:p></p>
</div>
</td>
<td width="100%" valign="top" style="width:100.0%;border:none;padding:9.0pt 27.0pt 9.0pt 9.0pt">
<div style="margin-right:6.0pt;margin-bottom:9.0pt" id="LPTitle719638">
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Segoe UI Light",sans-serif"><a href="https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1" target="_blank"><span style="text-decoration:none">Enphase
Energy begins shipments of IQ Battery 5P with higher domestic content - Seeking Alpha</span></a><o:p></o:p></span></p>
</div>
<div style="margin-right:6.0pt;margin-bottom:9.0pt;max-height: 100px;overflow:hidden" id="LPDescription719638">
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:#666666">Discover Enphase Energy's new IQ Battery 5P with increased U.S.-sourced materials, complying with updated federal standards.<o:p></o:p></span></p>
</div>
<div id="LPMetadata719638">
<p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:#A6A6A6">seekingalpha.com<o:p></o:p></span></p>
</div>
</td>
</tr>
</tbody>
</table>
</div>
</div>
<div id="x_ms-outlook-mobile-body-separator-line">
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:black">Wanting to make sure I'm not setting up this years customers for issues getting the 30% Federal tax credit/<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
</div>
<div id="x_ms-outlook-mobile-signature">
<div>
<p class="MsoNormal"><b>Howard "Scot" Arey</b><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><b>Owner, Solar CenTex</b><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">NABCEP PV Installation Professional<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">TECL 29755<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">254-300-1228 <o:p></o:p></p>
</div>
</div>
</div>
</body>
</html>