Business Energy Investment Tax Credit (ITC) / Federal Commercial Credit (Section 48)

Hawaii — state programSee program

A federal investment tax credit for commercial clean energy projects under Section 48. As of January 1, 2026, projects are subject to Prohibited Foreign Entity (PFE) rules; to avoid these restrictions, projects must begin construction by July 4, 2026, or be placed in service by December 31, 2027.

Program details

Type: tax-credit
Eligibility: Businesses investing in commercial clean energy property; projects subject to Prohibited Foreign Entity rules as of January 1, 2026.
Status: open
More Info: https://energy.hawaii.gov/state-of-hawaii-and-federal-incentives/

Source: Hawaii — state program. Confirm current terms with the administering agency before applying.

Where it applies

Hawaii

Find out whether your facility qualifies

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