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Production Tax Credit (PTC)
Massachusetts — state programPer kWh amount, adjusted each year for inflation by the IRS
A federal production-based tax credit for commercial solar systems, paid on a per-kWh basis and adjusted annually for inflation by the IRS. Direct pay and transferability options may be available.
Program details
- Type
- tax-credit
- Amount
- Per kWh amount, adjusted each year for inflation by the IRS
- Eligibility
- Commercial solar facilities that are 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, construction must begin before December 31, 2025.
- Status
- open
- Administrator
- U.S. Internal Revenue Service (IRS)
Source: Massachusetts — state program. Confirm current terms with the administering agency before applying.