Programs › United States — federal (nationwide)

Sections 48E/45Y Clean Electricity ITC/PTC — Solar and Wind

terminated/phasing outUS Federalfederaltax creditSolar PV

ValueITC 30% (6% base + PW&A) plus 10-pt domestic content and 10-pt energy community adders; PTC alternative under 45Y

Deadlines2027-12-31 — OBBBA: solar/wind beginning construction on/after 7/5/2026 must be placed in service by 12/31/2027 to qualify (BOC-before-7/5/2026 window has passed); projects that began construction earlier keep 4-year completion runway

RequirementsPlaced in service by 12/31/2027 for new-start solar; PW&A for full rate; FEOC ownership and material-assistance rules (40% non-FEOC content threshold for 2026 construction starts, rising annually); Notice 2025-42 tightened beginning-of-construction to physical-work test (5% safe harbor only for <=1.5MW solar)

CaveatsEffectively a 17-month race to energize for new solar projects; IRS web page not yet updated for OBBBA — rely on statute and 2025-2026 firm alerts; residential-style lease structures restricted

Official sourcehttps://www.irs.gov/credits-deductions/clean-electricity-investment-credit

Last verified2026-07-26

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