FederalActive
Federal Business Clean Energy ITC (48E)
Administered by Internal Revenue Service (IRS)
About this program
The business-claimed 48E Investment Tax Credit remains available for third-party-owned residential solar installations such as leases and power purchase agreements (PPAs). Solar companies claim the 30% credit and pass savings to homeowners through lower lease or PPA rates. This credit continues through the end of 2027.
Eligibility requirements
- Available for solar leases, PPAs, and prepaid solar products
- System must be owned by a qualifying business entity
- Installed at a US location
- Prevailing wage and apprenticeship requirements may apply for larger systems
- Available through December 31, 2027
Official program page
Visit official websiteOpens in a new tab. Always verify details directly with the program administrator.