ITC with Pre-Construction

The One Big Beautiful Bill Act (OBBBA) and IRS Notice 2025-42 have reshaped the ITC landscape:

For projects over 1.5 MW, the 5% Financial Safe Harbor no longer applies.

Only the Physical Work Test (= Pre-Construction)  can establish “beginning of construction.”

Each deadline removes key advantages:

• Sept 2, 2025 → 5% Safe Harbor eliminated for >1.5 MW.
• Dec 31, 2025 → Last chance to secure FEOC immunity.
• July 4, 2026 → Lose the 4-year window; projects must be completed by Dec 31, 2027.
• Dec 31, 2027 → Final cut-off; no ITC for unfinished projects.

Opsun is not just delivering racking — we deliver the first verifiable step to ITC compliance.
Our Made-to-Order, project-specific racking systems qualify as “physical work of a significant nature.”

That means:

✅ In-house engineering to design ITC-compliant racking fast.
✅ Custom fabrication per project (no off-the-shelf inventory).
✅ Serial-numbered, traceable components segregated from stock.
✅ Documentation package (= photos, invoices, Physical Work Certificate).
✅ Storage option for manufactured components.
✅ 100% Made in USA → meets Domestic Content requirements

By partnering with Opsun:

• You secure the 30% ITC with the Physical Work Test.
• You gain a 4-year completion window (if you start by July 4, 2026).
• You avoid FEOC restrictions that apply after Jan 1, 2026.
• You maximize your ROI with Domestic Content Bonus.

CONTACT US FOR MORE INFORMATIONS!