This article was originally published in PV Tech.

In this PV Tech article, Paul Wormser, Senior Vice President of Technology at Intertek CEA, outlines how ITC eligibility now hinges on traceability, documentation and verification. As rules tighten under H.R. 1, procurement must address counterparty risk, not just module performance, to secure tax equity confidence.

*The scope of supply chain diligence for PV projects in the US has expanded since the passing of H.R. 1.*

Over the past year, many developers have asked a variation of the same question: will the solar investment tax credit still support the projects we plan to build?

The short answer is yes.

The longer answer — and the part that matters for procurement — is that eligibility no longer depends solely on what a project builds, but on how each component gets sourced, documented and verified.

H.R. 1 (the One Big Beautiful Bill Act) shortened the incentive runway created by the Inflation Reduction Act. For wind and solar, the clean electricity investment tax credit now applies only to facilities that begin construction by 4 July 2026 and complete construction within four years or achieve commercial operation by 31 December 2027. Projects that meet those conditions can still claim a tax credit, but the window for new qualifying projects is narrower than many developers hoped.

Importantly, H.R. 1 also tightened rules around “material assistance” from prohibited foreign entities and increased scrutiny around ownership, traceability and supply chain verification. Those changes influence how tax equity buyers evaluate risk and how equipment buyers compare module options.

This shift raises a new issue for procurement teams: counterparty risk in module supply and the question of what buyers need to know — not just about the product, but also about the companies, processes and upstream manufacturing behind it.

Read the full article here.

Paul Wormser is Senior Vice President of Technology at Intertek CEA.

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