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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 (ITC) for commercial photovoltaic 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; projects with nameplate capacity of 1.5 MW (AC) or greater must use the Physical Work Test; projects 1.5 MW (AC) or less may still use the 5% Safe Harbor
- Status
- open
- Administrator
- IRS
Source: Hawaii — state program. Confirm current terms with the administering agency before applying.