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On May 12, 2023, the IRS and the Department of the Treasury issued highly anticipated guidance regarding the requirements to satisfy the domestic content bonus tax credit provisions for investment tax credits under .

American samoaDistrict of columbiaUnited statesScale photovoltaic system or battery energy storageRenewable energy product creditDepartment of the treasuryBattery energy storageContent bonusReduction actDomestic content bonusContent bonus creditIncrease optionDomestic content bonus credit amountDomestic contentBonus requirementsInflation reduction act