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139 STAT. 263 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(aa) identify the percentage of total direct costs of any manufactured product which is attributable to a prohibited foreign entity, ‘‘(bb) identify the percentage of total direct material costs of any eligible component which is attributable to a prohibited foreign entity, and ‘‘(cc) provide all rules necessary to deter- mine the amount of a taxpayer’s material assistance from a prohibited foreign entity within the meaning of this paragraph. ‘‘(II) SAFE HARBORS PRIOR TO ISSUANCE.—For purposes of this paragraph, prior to the date on which the Secretary issues the safe harbor tables described in subclause (I), and for construction of a qualified facility or energy storage technology which begins on or before the date which is 60 days after the date of issuance of such tables, a taxpayer may— ‘‘(aa) use the tables included in Internal Revenue Service Notice 2025–08 to establish the percentage of the total direct costs of any listed eligible component and any manufac- tured product, and ‘‘(bb) rely on a certification by the supplier of the manufactured product, eligible compo- nent, or constituent element, material, or sub- component of an eligible component— ‘‘(AA) of the total direct costs or the total direct material costs, as applicable, of such product or component that was not produced or manufactured by a prohibited foreign entity, or ‘‘(BB) that such product or component was not produced or manufactured by a prohibited foreign entity. ‘‘(III) EXCEPTION.—Notwithstanding sub- clauses (I) and (II)— ‘‘(aa) if the taxpayer knows (or has reason to know) that a manufactured product or eligible component was produced or manufac- tured by a prohibited foreign entity, the tax- payer shall treat all direct costs with respect to such manufactured product, or all direct material costs with respect to such eligible component, as attributable to a prohibited for- eign entity, and ‘‘(bb) if the taxpayer knows (or has reason to know) that the certification referred to in subclause (II)(bb) pertaining to a manufac- tured product or eligible component is inac- curate, the taxpayer may not rely on such certification. ‘‘(IV) CERTIFICATION REQUIREMENT.—In a manner consistent with Treasury Regulation sec- tion 1.45X–4(c)(4)(i) (as in effect on the date of Certification. Effective date. Determination.