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Production Tax Credit (PTC)
Massachusetts — state programPer kWh amount, adjusted each year for inflation by the IRSDeadline: 2027-12-31
A federal per-kWh production tax credit for commercial solar electric systems, adjusted annually for inflation by the IRS. Direct pay and transferability options may be available. Subject to new deadlines under H.R. 1 signed July 4, 2025.
Program details
- Type
- tax-credit
- Amount
- Per kWh amount, adjusted each year for inflation by the IRS
- 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.