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Federal Investment Tax Credit for Commercial PV (Section 48)
Hawaii — state programSee programDeadline: 2027-12-31
A federal investment tax credit for commercial photovoltaic (PV) installations. Projects fully installed and placed in service by December 31, 2027 are eligible for the full credit regardless of construction start date. Projects that begin construction by July 4, 2026 may also be eligible if placed in service within a four-year window (by December 31, 2030).
Program details
- Type
- tax-credit
- Deadline
- 2027-12-31
- Eligibility
- Commercial PV installations. For solar projects with a nameplate capacity of 1.5 MW (AC) or greater, the 5% Safe Harbor has been eliminated; these projects must rely on the Physical Work Test and meet Continuity Requirements. For smaller solar projects – 1.5 MW (AC) or less – the 5% Safe Harbor may still be available.
- Status
- open
- Administrator
- IRS
Source: Hawaii — state program. Confirm current terms with the administering agency before applying.