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Commercial Clean Electricity ITC (48E)
Grantya researchSee programDeadline: BOC by 2026-07-04 (5% safe harbor available for ≤1.5 MWac) OR PIS by 2027-12-31
BINARY CLIFF under OBBBA — 30% credit preserved, but on a strict deadline (not a gradual 60%/20%/0% phase-down). Two paths to qualify: (a) Begin Construction (BOC) on or before July 4, 2026 → 4-calendar-year continuity safe harbor for placed-in-service; BOC in 2026 = PIS by Dec 31, 2030. This is the "spend 5% by July 4, 5 years to install" sales pitch. (b) BOC after July 4, 2026 → must be placed in service by Dec 31, 2027 (no safe harbor). BOC TEST per IRS Notice 2025-42 (effective 9/2/2025): only two methods accepted — (i) Physical Work Test for any system size, (ii) 5% Safe Harbor ONLY for solar facilities ≤1.5 MWac (low-output rooftop / small commercial). Systems >1.5 MWac MUST use Physical Work Test. Adders: +10% domestic content (45/50/55% domestic content required for 2025/2026/2027+ starts), +10% energy community, +10–20% low-income. Stackable with bonus depreciation 100% (now PERMANENT per OBBBA §70301), but solar removed from 5-year MACRS per §70509 for BOC after 1/1/2025.
Program details
- Full Name
- Commercial Clean Electricity Investment Tax Credit (Section 48E)
- Type
- federal
- Client Type
- commercial
- Project Types
- solar
- Funding Percentage
- 30%
- Eligibility
- Commercial property — residential 25D credit was terminated Dec 31, 2025 | Path A: BOC by July 4, 2026 (4-year continuity safe harbor — PIS by Dec 31, 2030 for 2026 starts) | Path B: BOC after July 4, 2026 + PIS by Dec 31, 2027 (no safe harbor) | 5% Safe Harbor BOC method available ONLY for systems ≤1.5 MWac (EVLV typical client) | Systems >1.5 MWac must satisfy Physical Work Test for BOC | Prevailing wage + apprenticeship requirements for full 30% (otherwise 6% base) | FEOC sourcing rules apply for BOC on or after June 16, 2025
- Status
- closing_soon
- Deadline
- BOC by 2026-07-04 (5% safe harbor available for ≤1.5 MWac) OR PIS by 2027-12-31
- Stackable With
- usda_reap, illinois_shines, comed_smart_ideas_commercial, il_cpace, il_storage_dg_rebate, fed_storage_itc
Source: Grantya research. Confirm current terms with the administering agency before applying.