Programs › United States — federal (nationwide)

Sections 48E/45Y Clean Electricity ITC/PTC — Storage and Non-Wind/Solar Generation

activeUS Federalfederaltax creditBattery storage (ESS)CHP / cogenerationRenewable natural gas (RNG)

ValueITC 30% (6% base + PW&A) plus 10-pt domestic content and 10-pt energy community adders for energy storage and non-wind/solar zero-emission generation; full value for construction starting through 2033, then 75% (2034), 50% (2035), zero (2036+)

Deadlines2033-12-31 — Begin construction by 12/31/2033 for full value; FEOC material-assistance rules apply to construction beginning after 12/31/2025

RequirementsEnergy storage technology or zero-GHG electricity facility; PW&A for full rate; FEOC ownership/control and material-assistance cost-ratio compliance for post-2025 construction starts; claim on Form 3468

CaveatsBattery supply chains are China-heavy — FEOC material-assistance thresholds are the main execution risk; biogas-to-electricity must meet zero-emissions rate test under 45Y/48E (fuel-use RNG belongs under 45Z instead); legacy Section 48 biogas ITC required construction start by 12/31/2024 (closed)

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

Last verified2026-07-26

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