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48(e) Investment Tax Credit (ITC)
Massachusetts — state programBase ITC of 30%Deadline: 2027-12-31
A federal investment tax credit for commercial solar electric systems. Provides a base ITC of 30%, with additional adders available for projects meeting certain criteria. Direct pay options may be available for tax-exempt entities, and transferability options provide financing flexibility.
Program details
- Type
- tax-credit
- Amount
- Base ITC of 30%
- Deadline
- 2027-12-31
- Eligibility
- Commercial solar facilities that are either placed in service by December 31, 2027, or meet Safe Harbor rules by beginning construction by July 4, 2026 and completing installation within four years. Projects starting construction in 2026 must follow FEOC rules; to avoid these restrictions, construction must begin before December 31, 2025.
- Status
- open
- Administrator
- U.S. Internal Revenue Service / U.S. Treasury
Source: Massachusetts — state program. Confirm current terms with the administering agency before applying.