Released 12 May 2023, Notice 2023-38 provides interim guidance on the “domestic content” bonus tax credit amounts available for facilities that generate electricity from renewable resources (e.g., wind and solar facilities) and certain energy storage property. The “domestic content” bonus incentivizes owners of green energy projects to utilize domestically-manufactured materials and components (including steel, iron, and “manufactured products”) by offering them an additional incentive in the form of an increased tax credit for doing so.