01 · What is the ITC?
Investment Tax Credit
A federal credit under IRA §48E taken by the project owner against federal taxes owed. It applies to qualifying installed project costs.
Post-July 4, 2026 procurement reality. Projects that did not begin construction before the OBBBA safe-harbor deadline must now be placed in service by December 31, 2027 to secure the ITC. FEOC material-assistance and Domestic Content Bonus percentages tighten in 2027. This desk supports developers navigating that window.
Mission Solar modules built in San Antonio, TX — one of the country's most established module manufacturers. Parent OCI Holdings (South Korea, non-FEOC), polysilicon from OCI TerraSus (Malaysia, non-FEOC). Non-PFE documentation on request. IRA Domestic Content coordination per project.
Non-PFE documentation packet · selected C&I modules marked FEOC Compliant on manufacturer's product page.
FEOC / Non-PFE diligence focuses on restricted foreign-entity risk: ownership, control, supplier attestations, supply-chain documentation. Domestic Content focuses on U.S.-manufactured percentages across the full project bill of materials. Federal-grant infrastructure projects add their own domestic-preference layer; Mission Solar does not claim compliance and we handle it as project-specific documentation only.
Actionable now with Mission Solar documentation, selected C&I modules marked FEOC Compliant, and public non-PFE supporting materials. Ownership review language and per-SKU BOM percentages available.
Mission Solar does not claim domestic-preference compliance for federal grants. We coordinate project-specific documentation only — no blanket claim, no per-SKU compliance statement.
Floors and adders shift every year. Procurement decisions made today must be sized for the year construction is expected to begin — or the year the project must be placed in service.
U.S.-assembled lots at San Antonio, TX · non-PFE documentation on request · same live pricing and tiers as the main inventory table.
| Tech | WH | Pallets | Pcs/plt | $/Plt | |||||
|---|---|---|---|---|---|---|---|---|---|
| MSH10-590HN4GFEOC | 590 | TOPCon | TXSan Antonio | 1.244 | 68 | 31 | $0.4111 | $7,519 | |
| MSH10-550HT4TFEOC | 550 | PERC | TXSan Antonio | 0.546 | 32 | 31 | $0.400 | $6,820 | |
| MSX10-435HN0BFEOC | 435 | TOPCon | TXSan Antonio | 0.877 | 72 | 28 | $0.4444 | $5,413 | |
| DOMESTIC CONTENT 6.2% | |||||||||
Horizontal read: match your project driver — FEOC, Domestic Content Bonus, or federal-project documentation — to the right SKU in our current U.S. inventory.
| SKU | Brand | Assembly | Parent | FEOC | DC Bonus | Federal docs | Best for |
|---|---|---|---|---|---|---|---|
| MSH10-590HN4G | Mission Solar | 🇺🇸 San Antonio, TX | 🇰🇷 OCI Holdings | ✓ Vendor-declared | Coord. per project | Not currently claimed | C&I / utility · FEOC-driven RFQ |
| MSH10-550HT4T | Mission Solar | 🇺🇸 San Antonio, TX | 🇰🇷 OCI Holdings | ✓ Vendor-declared | Coord. per project | Not currently claimed | C&I · agrivoltaic / transparent |
| MSX10-435HN0B | Mission Solar | 🇺🇸 San Antonio, TX | 🇰🇷 OCI Holdings | ✓ Vendor-declared | ✓ Domestic Content | Not currently claimed | Residential / rooftop C&I |
| SPDG590-N144M10 (GA) | Sunpro Power | 🇺🇸 Lyerly, GA | Under FEOC review | Under review | ✓ 45X-qualified | Under review | Utility · 10% ITC adder |
| JAM72D30-540/545/MB | JA Solar | 🇨🇳 Imported | 🇨🇳 JA Solar | ✗ | ✗ | ✗ | Non-federal · price-driven |
| BI-55-545/550 | Waaree | 🇮🇳 Imported (IN) | 🇮🇳 Waaree | No documentation held | ✗ | ✗ | Non-federal · price-driven |
| ZXM7-* series | ZN Shine | 🇨🇳 Factory direct (CN) | 🇨🇳 ZN Shine | ✗ | ✗ | ✗ | Non-federal · lowest $/W |
“U.S. production in Georgia uses FEOC-compliant solar cell sourcing aligned with current federal guidance. Sunpro provides supply chain documentation for customers’ own determinations and does not guarantee tax credit qualification. Parent-entity FEOC classification under Treasury Notice 2026-15: under counsel review.”
Source: Sunpro Power Compliance Hub, read 2026-09-03. Published as the manufacturer stated it. SolarStock USA holds no FEOC attestation for this line, and this statement does not change the FEOC column above.
Separate programs, separate thresholds. Procurement should treat them the same way.
| Program | What it checks | SolarStock position | Claim level |
|---|---|---|---|
| FEOC / Non-PFE | Ownership, control, supplier attestations and restricted foreign entity risk. | Mission Solar documentation packet and selected FEOC Compliant C&I modules. | Use actively |
| IRA Domestic Content Bonus | U.S.-manufactured content across the full project BOM (§45Y / §48E). | Coordinate module docs with project BOM review; kept separate from FEOC. | Project-specific |
| Section 45X | Manufacturing-side production credit for U.S.-made components. | Sunpro (GA-assembled) domestic content story remains on the IRA 45X page. | Separate page |
| Federal grants | Domestic-preference layer for federally funded infrastructure projects. | Mission Solar does not claim compliance. Project-specific documentation review only. | Docs only |
The FEOC material-assistance floor protects the entire §48E credit, not only the Domestic Content adder. Same 1 MW project, same site, same installation and balance of system—the procurement category is the only variable.
A federal credit under IRA §48E taken by the project owner against federal taxes owed. It applies to qualifying installed project costs.
When applicable requirements are met, a $600,000 qualifying project produces a $180,000 credit and a $420,000 illustrative net cost.
Domestic Content, Energy Community and Low-Income Community adders can stack on the base credit when their separate requirements are met.
Base ITC only, with no Domestic Content bonus and exposure to the FEOC material-assistance gate.
Base ITC plus the Domestic Content adder when all project requirements are met.
Same $640,000 domestic project, with Energy Community and Low-Income Community bonuses added only when the site and program requirements qualify. Bar length is illustrative net cost.
The 10% Domestic Content bonus stacks on the 30% base ITC and applies to the whole installed project cost, not only the modules.
Manufactured products in the project bill of materials must meet the applicable U.S.-made cost threshold to claim the +10% adder.
For projects subject to the 2026 rules, falling below the non-PFE material-assistance floor can put the full §48E credit at risk, not only the adder.
Submit project size, site ZIP code, current module category and target commissioning date for a side-by-side procurement comparison.
Public documents linked below. Per-project and per-lot documentation delivered with each RFQ response.
Mission Solar Non-PFE Safe Harbor disclosure covering MSH10-590HN4G and MSH10-550HT4T, disclosed per mounting type.
N-Type TOPCon bifacial, dual glass · C&I · 590 W.
P-PERC bifacial, transparent backsheet · C&I · 550 W.
N-Type TOPCon, all-black · residential / rooftop C&I · 435 W.
Mission Solar Non-PFE total and Domestic Content disclosure for MSX10-435HN0B.
Send project type, required documentation, target delivery date, and preferred Mission Solar SKU. SolarStock returns availability, pricing and document links within one business day.