What the record says, state by state
Verified federal and state data for each jurisdiction: the incentive stack and who is eligible for it, commercial power prices, energy community tracts, low-income community coverage, and the interplay questions that decide whether the stack holds.
More states in progress. If yours is not listed, ask us and we will run the same analysis for it.
Solar has to be in service by December 31, 2027
Section 48E(e)(4), added by the 2025 tax act, says the credit “shall not apply to any qualified property placed in service by the taxpayer after December 31, 2027” where the facility is wind or solar. That termination reaches facilities whose construction began after July 4, 2026, which was three months ago. So unless your project was already under construction by then, the question is no longer whether you can start in time. It is whether you can be generating by the end of 2027, with interconnection, an executed agreement, permitting, procurement and construction in between.
Beginning of construction is now size-gated
Notice 2025-42 makes the five percent safe harbor available only to solar with maximum net output of 1.5 MW AC or less. Above that, physical work is the only route. This is a size test, not an entity test, and we see it misdescribed as a nonprofit carve-out.
Storage is not on this clock
Section 48E(e)(4)(C) excludes energy storage technology placed in service at the facility from the termination. A project that cannot make the solar window may still have a storage path.
Geothermal heat pumps are a different section
Ground source heat pump property stays in Section 48 with construction beginning before January 1, 2035. If that is your project, this deadline is not yours.
Tell us your placed in service date, or your expected one, and who owns the system. That is enough for us to tell you whether the calendar still works and what the credit is worth.
Check my timelineThese are completed engagements. We do not publish client names or addresses.
Four steps, and one of them has a queue
Step 1Confirm you own it
Elective pay reaches the owner of the energy property. If a developer owns the system and sells you power, the credit is theirs. This is settled before any tax analysis begins.
Step 2Price the credit
Eligible basis, the base rate, and every bonus the project can actually document. Sitework, roofing and interconnection are not automatically in basis, and an invoice total is not an eligible basis.
Step 3Register with the IRS
Pre-filing registration through IRS Energy Credits Online, one number per property. The IRS works these in the order received and does not expedite. Leave the number off the return and the election is ineffective.
Step 4File the return
Form 990-T carrying the election, with Form 3468 and Form 3800, and Form 7220 where prevailing wage and apprenticeship apply. An enrolled agent signs it and holds your Form 2848.
Find out what your credit is actually worth
Tell us the placed in service date, who owns the system, and roughly what it cost. That is usually enough for us to tell you where your filing stands, what the credit is worth, and whether any bonus applies, before anyone commits to anything.
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