All item names, cost percentages and the basis are invented. For a real project, copy the items and cost percentages from the notice table for your project type. Thresholds are as printed in 26 USC 48E(a)(3)(B), Cornell LII copy, checked October 2026. If the result equals the threshold, the tool shows no pass or fail: read the rule's wording. The tool does not know whether 10 or 2 points applies to your project, and it gives no tax advice. Entries accept 12,500 or 0,15; a value such as 1.000 is ambiguous and is rejected, so write 1 or 1000.