A Small New England Town Turns Town Hall Solar Into a Five-Figure IRS Refund
A small hilltown put a 15 kW rooftop solar system on its town hall and placed it in service in mid-2025. Dedux confirmed an eligible basis of about $55,000, verified that the state SMART incentive did not reduce that basis, and handled the Section 6417 election from IRS registration through a Form 990-T e-filed in spring 2026. The IRS accepted the return and the town received its 30% refund. One decision protected the claim: a component-by-component domestic content analysis came in at just under the threshold against a 40% threshold, so Dedux advised the town not to claim the risky bonus. The town kept a clean, defensible credit instead of an audit exposure.