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Section 48E Clean Electricity Investment Tax Credit
Grantya researchSee programDeadline: Solar/wind: BOC by 2026-07-04 (5% safe harbor available ≤1.5 MWac) OR PIS by 2027-12-31. Storage: BOC by 2033-12-31.
BINARY CLIFF (post-OBBBA): Technology-neutral ITC providing 30% credit (6% base, 30% with prevailing wage + apprenticeship) for clean electricity generation and storage. NOT a gradual phase-down — 30% is preserved IF BOC by July 4, 2026 (with 4-year continuity safe harbor — PIS by end of 2030 for 2026 starts) OR PIS by Dec 31, 2027 if BOC after July 4, 2026. BOC TEST per IRS Notice 2025-42 (effective Sep 2, 2025): (a) Physical Work Test — any size, (b) 5% Safe Harbor — solar ≤1.5 MWac ONLY. The 5% safe harbor for wind and for solar >1.5 MWac was eliminated by Notice 2025-42. Storage retains both BOC methods through 2033. Stackable bonuses: +10% domestic content (45/50/55% threshold for 2025/2026/2027+ starts), +10% energy community, +10–20% low-income. Maximum: ~70%. Systems ≤1 MW auto-qualify for 30% (no PWA needed). Battery storage (standalone) retains full eligibility through 2033 with phase-down 75%/50%/0% in 2034/2035/2036. Bonus depreciation under §168(k) is PERMANENT 100% per OBBBA §70301. Solar removed from 5-year MACRS per §70509 (BOC after 1/1/2025); storage retains 5-year MACRS + 100% bonus. Depreciable basis = 85% of cost (after ITC adjustment).
Program details
- Full Name
- Section 48E Clean Electricity Investment Tax Credit (ITC Successor)
- Type
- federal
- Client Type
- both
- Project Types
- solar, ev, efficiency
- Funding Percentage
- 30%
- Eligibility
- Clean electricity generation or storage facility | Solar/wind: BOC by July 4, 2026 (4-year safe harbor — PIS by Dec 31, 2030 for 2026 starts) OR PIS by Dec 31, 2027 | Storage (standalone): BOC by Dec 31, 2033 for full 30% | Systems ≤1 MW: automatic 30% credit (no PWA) | Systems >1 MW: 6% base; 30% with prevailing wage + registered apprenticeship | 5% Safe Harbor BOC method: solar ≤1.5 MWac and standalone storage ONLY | Physical Work Test: required for solar >1.5 MWac, wind, and larger projects | Bonus +10% for domestic content (steel/iron + manufactured products) | Bonus +10% for energy community (brownfield, fossil fuel, high unemployment) | Bonus +10–20% for low-income community or Indian land | FEOC sourcing rules apply for BOC on or after June 16, 2025
- Status
- closing_soon
- Deadline
- Solar/wind: BOC by 2026-07-04 (5% safe harbor available ≤1.5 MWac) OR PIS by 2027-12-31. Storage: BOC by 2033-12-31.
- Stackable With
- comed_make_ready, usda_reap, illinois_shines, comed_smart_ideas_commercial, il_cpace, macrs_solar_depreciation, il_storage_dg_rebate, fed_storage_itc
- Incompatible With
- federal_itc_solar
- Notes
- OBBBA binary cliff (not gradual phase-down). Path A: BOC by July 4, 2026 → 4-year continuity safe harbor → PIS by end of 2030. Path B: BOC after that date → PIS by Dec 31, 2027 hard deadline. For EVLV typical small/medium IL commercial rooftop client (under 1.5 MWac), the 5% Safe Harbor BOC method applies — spend 5% of total project cost on eligible equipment (panels, inverters, batteries) by July 4, 2026 to lock in the 30%. Battery storage (standalone, no solar/wind) retains eligibility through 2033. incompatibleWith federal_itc_solar because they represent the same credit — cannot double-count. Bonus depreciation under §168(k) is permanent 100% per OBBBA §70301. Solar/wind removed from 5-year MACRS class for BOC after 1/1/2025 per OBBBA §70509; battery storage retains 5-year MACRS + 100% bonus.
Source: Grantya research. Confirm current terms with the administering agency before applying.