{ "_doc": "Federal incentive policy as DATA, versioned by year. Never hard-code a credit percentage anywhere else in the codebase.", "_verified_on": "2026-09-05", "years": { "2025": { "purchase": { "credit_pct": 30, "statute": "IRC 25D (Residential Clean Energy Credit)", "condition": "property placed in service on or before 2025-12-31", "source": "https://www.irs.gov/credits-deductions/residential-clean-energy-credit", "verified_on": "2026-09-05", "rules": { "_doc": "How the Residential Clean Energy Credit (25D) worked, quoted from the IRS page as read. quote fields are verbatim; the page renders them and glosses them, never the other way round.", "_source": "https://www.irs.gov/credits-deductions/residential-clean-energy-credit", "_verified_on": "2026-09-05", "_page_updated": "2026-07-04", "battery_storage": { "quote": "Battery storage technology (beginning in 2023)", "min_kwh_quote": "Battery storage technology must have a capacity of at least 3 kilowatt hours.", "qualifies_from": 2023, "min_kwh": 3 }, "main_home": { "quote": "You may claim the residential clean energy credit for improvements to your main home, whether you own or rent it." }, "second_home": { "quote": "You may be able to claim a credit for certain improvements made to a second home located in the United States that you live in part-time and don't rent to others." }, "landlord": { "quote": "You can't claim the credit if you're a landlord or other property owner who doesn't live in the home." }, "business_use": { "quote_up_to_threshold": "Business use up to 20%: full credit", "quote_over_threshold": "Business use more than 20%: credit based on share of expenses allocable to nonbusiness use", "threshold_pct": 20 }, "carryforward": { "quote": "The credit is nonrefundable, so the credit amount you receive can't exceed the amount you owe in tax. You can carry forward any excess unused credit, though, and apply it to reduce the tax you owe in future years.", "year_limit": null, "note": "The IRS page states no limit on the number of years." }, "timing": { "quote": "You must claim the credit for the tax year when the property is installed, not merely purchased." } } }, "tpo": { "credit_pct": 30, "statute": "IRC 48E", "claimed_by": "system owner (lessor / PPA provider)", "source": "https://www.irs.gov/" } }, "2026": { "purchase": { "credit_pct": 0, "statute": "IRC 25D (expired)", "condition": "25D unavailable for property placed in service after 2025-12-31 (One Big Beautiful Bill Act)", "note": "A homeowner buying with cash or a loan in 2026 receives no federal credit.", "source": "https://www.irs.gov/credits-deductions/residential-clean-energy-credit", "verified_on": "2026-09-05" }, "tpo": { "credit_pct": 30, "statute": "IRC 48E (Clean Electricity Investment Credit)", "claimed_by": "system owner (lessor / PPA provider), passed through in pricing - NOT claimable by the homeowner", "why_30": "One-megawatt exception: a facility with maximum net output under 1 MW AC is entitled to the increased credit rate without meeting prevailing-wage and apprenticeship requirements (26 CFR 1.45Y-3). Residential arrays are 5-15 kW, far under the threshold.", "base_rate_without_exception": 6, "risk_flags": [ { "key": "begin_construction_after_2026-07-04", "description": "Systems whose construction begins after 4 July 2026 fall under different termination rules." }, { "key": "placed_in_service_after_2027-12-31", "description": "Systems placed in service after 31 December 2027 face restrictions." }, { "key": "FEOC", "description": "Equipment sourcing must satisfy the foreign-entity-of-concern (FEOC) rules." } ], "source": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRe427f958a26c8f4/section-1.45Y-3", "verified_on": "2026-09-04" } } }, "_risk_flags_doc": "tpo.risk_flags: key is an identifier for code and tests; description is the only text ever rendered or put into structured data.", "timeline": [ { "date": "2022-08-16", "event": "Public Law 117-169 approved: the reconciliation act known as the Inflation Reduction Act of 2022.", "source": "https://www.govinfo.gov/app/details/PLAW-117publ169", "verified_on": "2026-09-05", "note": "govinfo lists the formal title (\"An act to provide for reconciliation pursuant to title II of S. Con. Res. 14\"); the short title is the name in common use." }, { "date": "2025-07-04", "event": "Public Law 119-21 (H.R. 1) approved: the reconciliation act known as the One Big Beautiful Bill Act, which ended 25D for property placed in service after 2025-12-31.", "source": "https://www.govinfo.gov/app/details/PLAW-119publ21", "verified_on": "2026-09-05", "note": "govinfo lists the formal title (\"An act to provide for reconciliation pursuant to title II of H. Con. Res. 14\"); passed the House 2025-05-21, the Senate 2025-06-30, House concurrence 2025-07-02." }, { "date": "2025-12-31", "event": "Last day a residential system could be placed in service and qualify for the 30% credit under 25D.", "source": "https://www.irs.gov/credits-deductions/residential-clean-energy-credit", "verified_on": "2026-09-05" }, { "date": "2026-07-04", "event": "Begin-construction cut-off under the 48E termination rules for third-party-owned systems.", "source": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRe427f958a26c8f4/section-1.45Y-3", "verified_on": "2026-09-04" }, { "date": "2027-12-31", "event": "Placed-in-service cut-off under the 48E rules for third-party-owned systems.", "source": "https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRe427f958a26c8f4/section-1.45Y-3", "verified_on": "2026-09-04" } ], "_timeline_doc": "Dated events, each with the source it was read from. Rendered on the tax-credit pages as the legislative timeline." }