Although the tax credits for electric vehicles, residential clean energy and energy efficiency ended in 2025, there are still some tax credits available. Check out the different projects and entities that qualify, and what deadlines need to be met to file successfully.  

Disclaimer: The information provided on tac credits is for general informational purposes only and does not constitute professional tax, legal, or financial advice. 

If you are installing solar on a commercial building or ground-mounted solar:  

• If you “begin construction” of the solar PV system prior to July 4, 2026, you are eligible for the 30% base Investment Tax Credit* (ITC) and the install must be completed within 4 years.  

• If you “begin construction” of the solar PV system after July 4, 2026, you are still eligible for the 30% base Investment Tax Credit* as long as the project is completed by December 31, 2027.  

• There are additional bonus credits you can add to the base ITC:  

  • 10% for meeting domestic content requirements 

  • 10% for being located within a mapped Energy Community or on a brownfield 

  • 10-20% for the (competitive) Low Income Communities bonus credit (must be in a mapped low-income community or serve as an “economic benefit project”; also must be under 5 MW).  

 

Please note! Since January 1, 2026, solar PV systems must follow new Prohibited Foreign Entity rules (PFE, also referred to as FEOC or Foreign Entity of Concern) and Material Assistance Cost Ratio rules.  

*Systems under 1 MW are automatically eligible for the 30% base ITC tax credit; prevailing wage and apprenticeship requirements apply to larger systems. For reference, 1 MW of electricity can power approximately 700 average homes. 

“Begin construction” means either completing eligible physical work, like  installing racking or ordering a custom transformer, or “safe harboring” by spending at least 5% of total project costs (though 10% is a safer bet to ensure cost overruns won’t impact your safe harbor calculation) 
 

• If you want to install a backup battery or ground-source heat pump (commercial): These technologies remain eligible for 30% base ITC and bonus tax credits through 2032 and beyond.  

• If you want to install an EV charger (residential or commercial): You are eligible for the 30% Alternative Fuel Vehicle Refueling tax credit (max $1000 for residential and $100,000 for commercial) so long as they are “placed in service” by June 30, 2026. Chargers must be in mapped low-income and non-urban areas. Commercial entities must prove they’ve met prevailing wage and apprenticeship requirements to get the full 30%, otherwise they are eligible only for a 6% tax credit.  

“Placed in service” means property that is ready and available for use, regardless of whether it is used at the time. 

 

• If you perform an energy efficiency upgrade on your commercial building (for-profit or nonprofit): The 179D Commercial Buildings Energy-Efficiency Tax Deduction is eligible for buildings that begin construction prior to June 30, 2026. Nonprofits must achieve this incentive through an agreement with their designer, engineer, or other service provider. Deduction varies depending on efficiency level achieved.  

• If you’re a Housing Developer: The 45L New Energy Efficient Home Tax Credit is available thru June 30, 2026 (home must be acquired by a homebuyer from an eligible contractor prior to 6/30/26). Credit varies depending on the prevailing wage and efficiency level achieved.  

 

For detailed answers to most IRA tax credit questions, visit Lawyers For Good Government’s website.