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 | |||||
|---|---|---|---|---|---|---|---|---|---|
| MSH10-550HT4TFEOC | 550 | PERC | TXSan Antonio | 0.546 | 32 | 31 | $0.400 | $6,820 | |
| MSH10-590HN4GFEOC | 590 | TOPCon | TXSan Antonio | 1.244 | 68 | 31 | $0.4111 | $7,519 | |
| 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 | Per project | ✓ Domestic Content | 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 (CN) | 🇨🇳 JA Solar | ✗ | ✗ | ✗ | Non-federal · price-driven |
| BI-55-545/550 | Waaree | 🇮🇳 Imported (IN) | 🇮🇳 Waaree | ✓ India = non-FEOC | ✗ | ✗ | FEOC-driven, no DC bonus |
| ZXM7-* series | ZN Shine | 🇨🇳 Factory direct (CN) | 🇨🇳 ZN Shine | ✗ | ✗ | ✗ | Non-federal · lowest $/W |
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.