The “One Big Beautiful Bill,” signed into law on July 4, 2025, drastically shortens the window for commercial solar tax credits (Section 48E).
🔹 What’s Changing
· 🏗️ Deadline to begin construction: July 4, 2026 — secure the full 30% Investment Tax Credit
· 📆 Placed-in-service cutoff: December 31, 2027 — projects completed after this lose eligibility
· 📉 Credits phase out rapidly after 2026 and end for new projects after 2027
· 🧭 Foreign sourcing restrictions start Jan 1, 2026 — components from certain suppliers could void credits
🔹 Why Act Now
· 💰 Lock in 30% savings before the credit drops
· 🕒 Avoid construction bottlenecks and equipment delays as deadlines approach
· ⚡ Boost ROI & energy independence while incentives remain
· ✅ Protect eligibility by meeting safe-harbor and sourcing requirements
· To claim the full 30% credit, your business must start construction before July 4, 2026, and complete by the end of 2027.