Navigating Tax Issues in Solar Energy Projects
Explore key federal and state tax issues in solar energy projects, including Investment Tax Credits (ITC), depreciation, and ownership structuring.
Residential Clean Energy Credit
If you invest in renewable energy for your home such as solar, wind, geothermal, fuel cells or battery storage technology, you may qualify for an annual residential clean energy tax credit.
A Guide to the Evolving Tax Code for Solar and Energy Storage
This guide breaks down the latest tax code changes impacting projects beginning in 2025 and beyond, including Section 48E, prevailing wage and apprenticeship rules, safe harbor
Federal solar tax credit in 2025: How does it work?
Starting January 1, 2026, the residential solar tax credit disappears completely for customer-owned systems. Third-party owned systems (leases and PPAs) continue to qualify,
IRS releases guidance on wind and solar facility tax credits: Key
IRS Notice 2025-42 updates tax credit eligibility rules for wind and solar projects under EO 14315, redefining when construction begins for sections 45Y and 48E.
Understanding the 2025 Federal Tax Law: Strategic Implications
The Investment Tax Credit (ITC) continues to apply to solar and wind energy systems. Projects that begin construction before July 4, 2026, are exempt from phaseout schedules introduced in
Solar Tax Manual – SEIA
Of particular importance to solar developers, the IRA restored the base investment tax credit rate for solar projects to 30 percent, subject to certain conditions discussed below.
The 2025 Solar Investment Tax Credit Guide: Updated Incentives
As of 2025, the federal ITC provides a 30% tax credit for qualified commercial solar installations. This rate is scheduled to remain at 30% through 2032, after which it will step
Navigating Tax Issues in Solar Energy Projects
Explore key federal and state tax issues in solar energy projects, including Investment Tax Credits (ITC), depreciation, and ownership structuring. Stay informed on the latest tax incentives and
Page 1: Solar Tax Credits for Building-Related Energy Projects
Tax credits that start to phase-out over the next one to five years (such as the Section 48E “tech neutral” credit for solar generation; the Section 179D deduction and 45L credit for energy
Solar Energy Systems Tax Credit
Photovoltaic systems must provide electricity for the residence, and must meet applicable fire and electrical code requirements. The home served by the system does not have to be the