Under New Treasury Rules, Developers Safe-Harbor 380 MW+ with GameChange BOS

GameChange BOS procurements safe-harbor 75+ utility-scale projects in Q2, with Q3 capacity for over 250 projects

NORWALK, Conn., Oct. 20, 2025 /PRNewswire/ -- After the elimination of the 5% spend test and new requirements tied to physical work, GameChange Balance of System (BOS) solutions are enabling solar developers and EPCs to preserve over 380 MW of projects under the latest Treasury updates. Procuring GameChange BOS Transformers has allowed over 75 distributed generation and community solar projects to maintain eligibility for the 30% tax credit, often lowering project costs by $2-5 million—even when permitting delays or other considerations prevent projects from breaking ground onsite.

The revised Safe Harbor guidance requires physical work to be completed by the end of this year for projects containing Foreign Entity of Concern (FEOC) equipment, with an additional compliance window from January 1 to July 4, 2026 for all other projects. Since many projects are still awaiting utility, environmental, or local approvals to begin construction, this restriction creates major challenges for developers to maintain realistic timelines while receiving the tax credit.

GameChange BOS offerings address this challenge by manufacturing and documenting the installation of custom-built transformers. Transformers are necessary system components that must be individualized for each project, qualifying their manufacture under the physical work provision through the remote start of construction. Transformer decisions are usually determined early in the project cycle, allowing projects to advance while approvals are still pending.

In Q2, GameChange BOS solutions safe-harbored 76 projects totaling over 380 MWdc of solar capacity. The company has a dedicated team to time-stamp and certify all work for IRS compliance, with the capacity for 250 more projects this year and up to 600 projects in 2026.

"Especially with the additional start-of-work requirements, developers face uncertainty around financial predictability and viability," said Phil Vyhanek, President and COO of GameChange BOS. "Having a BOS supplier like GameChange manufacture a customized solution creates a reliable, documented pathway to preserve tax credit eligibility and keep projects moving forward."

Beyond transformers, the GameChange BOS portfolio integrates seamlessly with its Genius Tracker™ systems, offering turnkey solutions designed for project flexibility, reduced risk, and long-term performance. For more information, contact Claude Colp, CCO of GameChange BOS, at [email protected].

About GameChange BOS

GameChange BOS delivers Balance of Systems (BOS) solutions, including transformers for Renewable Energy, BESS, Utilities, C&I, Data Centers, and other applications. With a focus on technical excellence, we design and manufacture products that meet the highest industry standards through extensive research, development, and rigorous testing.
Our best-in-class facilities and advanced manufacturing processes enable us to provide reliable, innovative solutions that drive efficiency and performance in the markets we serve.
GameChange BOS is a wholly owned subsidiary of GameChange Energy Technologies Corp.

Contact:
Lisa Andrews
Director of Marketing
GameChange BOS
203-286-2014
[email protected] 

SOURCE GameChange Solar