ITC with Pre-Construction

The OBBBA Changes Everything
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 4-year window & 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.

WHAT OPSUN DELIVERS?
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
OPSUNTM Total Engineering Support
Flexible Design
Opsun's racking is not a single product : it is instead a large library of rails, components and configurations that we can adapt to match any client's requirements.
Full engineering Support
Opsun experts takes care of all the mechanical aspects of your solar PV project and we deliver detailed, project-specific set of engineering plans to help accelerate installation time.
Technical Solutions
Opsun is your solution finder to a wide array of challenges, such as limited roof capacity, directly attached or hybrid (both ballasted & anchored) systems.
Installation Support
Opsun On-Site Support allows your installation team to benefit from the instructions and supervision of an expert from Opsun's team, with 15 years of experience.