<html><head><meta http-equiv="Content-Type" content="text/html; charset=utf-8"></head><body style="word-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;" class="">If this is the case, when would the system need to be installed by??? There must be a deadline…?<br class=""><div class="">
<span><img apple-inline="yes" id="3CC8506F-0EEC-4BC2-BCEF-39D46467A8A0" src="cid:BB04EA26-2543-45F1-9D19-B078F743C9C6" class=""></span><br style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0);" class=""><br style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0);" class=""><span style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); float: none; display: inline !important;" class=""> Amos Post</span><br style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0);" class=""><span style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; 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font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0); float: none; display: inline !important;" class=""> </span><a href="http://www.ienergyvt.com" style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px;" class=""><span style="text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0);" class="">ienergyVT.com</span></a><div style="font-family: Helvetica; font-size: 12px; font-style: normal; font-variant-caps: normal; font-weight: normal; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; caret-color: rgb(0, 0, 0); color: rgb(0, 0, 0);" class=""> <a href="https://www.facebook.com/integrityenergyllp?ref=hl" class="">Facebook</a></div>
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<div><br class=""><blockquote type="cite" class=""><div class="">On Jul 17, 2025, at 7:39 PM, Howie Michaelson via RE-wrenches <<a href="mailto:re-wrenches@lists.re-wrenches.org" class="">re-wrenches@lists.re-wrenches.org</a>> wrote:</div><br class="Apple-interchange-newline"><div class=""><div dir="auto" class="">If this is accurate, that will make a big difference. I'm getting overwhelmed with requests for systems.<div dir="auto" class=""><br class=""></div><div dir="auto" class="">Howie</div></div><br class=""><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Thu, Jul 17, 2025, 4:08 PM Kirk Herander via RE-wrenches <<a href="mailto:re-wrenches@lists.re-wrenches.org" class="">re-wrenches@lists.re-wrenches.org</a>> wrote:<br class=""></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class=""><div class=""><div dir="auto" class=""><br clear="all" class="">Residential tax credit: </div><div dir="auto" class=""><br class=""></div><div dir="auto" class=""><div dir="auto" class=""><a href="https://pv-magazine-usa.us13.list-manage.com/track/click?u=2790e780a1533f4bc05c8679a&id=f0c9594dad&e=08687aaaf2" target="_blank" rel="noreferrer" class="">https://pv-magazine-usa.us13.list-manage.com/track/click?u=2790e780a1533f4bc05c8679a&id=</a></div><div dir="auto" class=""><br class=""></div><div dir="auto" class="">Apparently, the bills wording allows a full purchase or procurement of a residential system to be eligible for the tax credits if purchased before they expire at the end of 2025. Systems do not need to be installed before the end of the year.</div><div dir="auto" class=""><br class=""></div><div dir="auto" class="">If accurate, no “placed in service” 2025 deadline.<br class=""></div><div dir="auto" class=""><br class=""></div><div dir="auto" class=""><div class=""><p style="font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:1px;text-decoration:none;margin-top:0px;margin-bottom:1.5rem;font-family:oxygen,"helvetica neue",helvetica,arial,sans-serif;font-size:1rem;background-color:rgba(0,0,0,0);border-color:rgb(64,64,64);color:rgb(64,64,64)" dir="auto" class="">“With respect to the Jan 2026 end of Section 25D(residential tax credit), experts agree that the determination of whether a homeowner qualifies has shifted from the previous “placed in service” test to the bill’s new “expenditures made” test.”</p><p style="font-style:normal;font-weight:400;letter-spacing:normal;text-indent:0px;text-transform:none;white-space:normal;word-spacing:1px;text-decoration:none;margin-top:0px;margin-bottom:1.5rem;font-family:oxygen,"helvetica neue",helvetica,arial,sans-serif;font-size:1rem;background-color:rgba(0,0,0,0);border-color:rgb(64,64,64);color:rgb(64,64,64)" class="">“If the homeowner pays for the installation in 2025, they could lock in the credit, even if the system is placed in service later,” said Bryen Alperin, Partner & Managing Director at Foss & Company."</p><br class=""></div><br class=""></div><div dir="auto" class=""><br class=""></div><div dir="auto" class=""><br class=""></div><br clear="all" class=""><div dir="auto" class=""><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr" class=""><div class=""><br class="webkit-block-placeholder"></div><div style="font-family: Arial; font-size: 16px; margin: 0in 0in 0.0001pt;" class=""><a name="m_6926212824387405662_m_-7516091401063015440_m_2015335313983244438_SignatureSanitizer__MailAutoSig" style="font-size:10pt;font-family:Arial" rel="noreferrer" class=""><b style="font-family:Arial" class=""><img width="96" height="72" style="font-family: Arial;" class=""><br class=""></b></a></div><div style="font-family: Arial; font-size: 16px; margin: 0in 0in 0.0001pt;" class=""><a name="m_6926212824387405662_m_-7516091401063015440_m_2015335313983244438_SignatureSanitizer__MailAutoSig" style="font-size:10pt;font-family:Arial" rel="noreferrer" class=""><b style="font-family:Arial" class="">Kirk Herander / </b></a><b style="font-size:10pt;font-family:Arial" class=""><a href="mailto:kirkh@vermont.solar" title="Send an email to kirkh@vermont.solar; Send an email to kirkh@vermont.solar" style="font-family:Arial;color:blue" target="_blank" rel="noreferrer" class="">kirkh@vermont.solar</a></b></div><div style="font-family: Arial; font-size: 16px; margin: 0in 0in 0.0001pt;" class=""><span style="font-size:10pt;font-family:Arial" class=""><b style="font-family:Arial" class="">Owner|Principal, VT Solar, LLC</b></span></div><div style="font-family: Arial; font-size: 16px; margin: 0in 0in 0.0001pt;" class=""><span style="font-size:10pt;font-family:Arial" class=""><b style="font-family:Arial" class=""><i style="font-family:Arial" class="">Celebrating our 34<sup style="font-family:Arial" class="">st</sup> Anniversary 1991-2025!!</i></b></span></div><div style="font-family: Arial; font-size: 16px; margin: 0in 0in 0.0001pt;" class=""><span style="font-size:10pt;font-family:Arial" class="">dba Vermont Solar Engineering</span><br class=""></div><div style="font-family: Arial; font-size: 16px; margin: 0in 0in 0.0001pt;" class=""><span style="font-size:10pt;font-family:Arial" class="">802.559.1225</span></div></div></div></div></div></div></div><div class=""><div class=""><div class=""><br class=""></div><div class=""><br class=""><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Thu, Jul 17, 2025 at 11:04 AM Harry Mahon via RE-wrenches <<a href="mailto:re-wrenches@lists.re-wrenches.org" target="_blank" rel="noreferrer" class="">re-wrenches@lists.re-wrenches.org</a>> wrote:<br class=""></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
<div lang="EN-US" link="blue" vlink="purple" class="">
<div class=""><p class="MsoNormal"><span style="font-size:11pt" class="">This might be related to the technical correction to wording of 48E on percentages of domestic content??
<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p>
<ul style="margin-top:0in" type="disc" class="">
<li class="MsoNormal"><span style="font-size:11pt" class="">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:<u class=""></u><u class=""></u></span></li><ul style="margin-top:0in" type="circle" class="">
<li class="MsoNormal"><span style="font-size:11pt" class="">40% (or 20% for offshore wind) if construction begins before June 16, 2025;<u class=""></u><u class=""></u></span></li><li class="MsoNormal"><span style="font-size:11pt" class="">45% (or 27.5% for offshore wind) if construction begins after June 16, 2025, and before Jan. 1, 2026;<u class=""></u><u class=""></u></span></li><li class="MsoNormal"><span style="font-size:11pt" class="">50% (or 35% for offshore wind) if construction begins during 2026; and<u class=""></u><u class=""></u></span></li><li class="MsoNormal"><span style="font-size:11pt" class="">55% if construction begins after Dec. 31, 2026.<u class=""></u><u class=""></u></span></li></ul>
</ul><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class="">This content percentage wont matter to residential system owners – 25D still goes away at EOY, no domestic content requirements...
<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class="">Only folks leasing systems can get the credit, THEN domestic content matters. PV Magazine has good summary article.<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><a href="https://pv-magazine-usa.com/2025/07/10/what-the-budget-bill-means-for-energy-storage-tax-credit-eligibility/" target="_blank" rel="noreferrer" class="">https://pv-magazine-usa.com/2025/07/10/what-the-budget-bill-means-for-energy-storage-tax-credit-eligibility/</a><u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class="">Wannabe residential battery owners will likely feel the most immediate impact of the OBBB.<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class="">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.<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class="">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.<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class="">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.<u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p><p class="MsoNormal"><span style="font-size:11pt" class=""><u class=""></u> <u class=""></u></span></p>
<div class=""><p class="MsoNormal"><span class=""><br class="">
<b class="">Michael Mahon</b> (he/him)<b class=""><br class="">
</b>Solar Academy Manager | SMA America </span><span style="font-size:11pt" class=""><u class=""></u><u class=""></u></span></p><p class="MsoNormal"><span class="">+1 916 918 9412<u class=""><br class="">
</u><a href="https://www.sma-america.com/" target="_blank" rel="noreferrer" class="">SMA America</a> | <a href="https://solaracademy.sma.de/en/" target="_blank" rel="noreferrer" class="">
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<div style="border-width:1pt medium medium;border-style:solid none none;padding:3pt 0in 0in;border-color:rgb(225,225,225) currentcolor currentcolor" class=""><p class="MsoNormal"><b class=""><span style="font-size:11pt;font-family:Calibri,sans-serif" class="">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif" class=""> RE-wrenches <<a href="mailto:re-wrenches-bounces@lists.re-wrenches.org" style="font-family:Calibri,sans-serif" target="_blank" rel="noreferrer" class="">re-wrenches-bounces@lists.re-wrenches.org</a>>
<b style="font-family:Calibri,sans-serif" class="">On Behalf Of </b>scot.arey--- via RE-wrenches<br class="">
<b style="font-family:Calibri,sans-serif" class="">Sent:</b> Thursday, July 17, 2025 8:11 AM<br class="">
<b style="font-family:Calibri,sans-serif" class="">To:</b> RE-wrenches <<a href="mailto:re-wrenches@lists.re-wrenches.org" style="font-family:Calibri,sans-serif" target="_blank" rel="noreferrer" class="">re-wrenches@lists.re-wrenches.org</a>><br class="">
<b style="font-family:Calibri,sans-serif" class="">Cc:</b> <a href="mailto:scot.arey@solarcentex.com" style="font-family:Calibri,sans-serif" target="_blank" rel="noreferrer" class="">scot.arey@solarcentex.com</a><br class="">
<b style="font-family:Calibri,sans-serif" class="">Subject:</b> [RE-wrenches] Is there a domestic content reqt for batteries effective now? For Residential?<u style="font-family:Calibri,sans-serif" class=""></u><u style="font-family:Calibri,sans-serif" class=""></u></span></p>
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<div class=""><p class="MsoNormal"><span style="font-family: Calibri, sans-serif;" class=""><u style="font-family:Calibri,sans-serif" class=""></u> <u style="font-family:Calibri,sans-serif" class=""></u></span></p>
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<div class=""><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?<u class=""></u><u class=""></u></p>
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<div class=""><p class="MsoNormal"><u class=""></u> <u class=""></u></p>
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<div class=""><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="" class=""><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" rel="noreferrer" class="">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><u class=""></u><u class=""></u></p>
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<div style="margin-right:6pt;margin-bottom:9pt" id="m_6926212824387405662m_-7516091401063015440m_2015335313983244438m_8882381334242288057LPTitle719638" class=""><p class="MsoNormal"><span style="font-size:16pt;font-family:"Segoe UI Light",sans-serif" class=""><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" style="font-family:"Segoe UI Light",sans-serif" target="_blank" rel="noreferrer" class=""><span style="text-decoration:none;font-family:"Segoe UI Light",sans-serif" class="">Enphase
Energy begins shipments of IQ Battery 5P with higher domestic content - Seeking Alpha</span></a><u style="font-family:"Segoe UI Light",sans-serif" class=""></u><u style="font-family:"Segoe UI Light",sans-serif" class=""></u></span></p>
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<div style="margin-right:6pt;margin-bottom:9pt;max-height:100px;overflow:hidden" id="m_6926212824387405662m_-7516091401063015440m_2015335313983244438m_8882381334242288057LPDescription719638" class=""><p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:rgb(102,102,102)" class="">Discover Enphase Energy's new IQ Battery 5P with increased U.S.-sourced materials, complying with updated federal standards.<u style="font-family:"Segoe UI",sans-serif" class=""></u><u style="font-family:"Segoe UI",sans-serif" class=""></u></span></p>
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<div id="m_6926212824387405662m_-7516091401063015440m_2015335313983244438m_8882381334242288057LPMetadata719638" class=""><p class="MsoNormal"><span style="font-size:10.5pt;font-family:"Segoe UI",sans-serif;color:rgb(166,166,166)" class=""><a href="http://seekingalpha.com/" style="font-family:"Segoe UI",sans-serif" target="_blank" rel="noreferrer" class="">seekingalpha.com</a><u style="font-family:"Segoe UI",sans-serif" class=""></u><u style="font-family:"Segoe UI",sans-serif" class=""></u></span></p>
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<div class=""><p class="MsoNormal"><span style="" class="">Wanting to make sure I'm not setting up this years customers for issues getting the 30% Federal tax credit/<u class=""></u><u class=""></u></span></p>
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<div class=""><p class="MsoNormal"><b class="">Howard "Scot" Arey</b><u class=""></u><u class=""></u></p>
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<div class=""><p class="MsoNormal">254-300-1228 <u class=""></u><u class=""></u></p>
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