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Data / Federal policy

Federal policy

The federal credit as data, versioned by year, with the dated events that changed it.

Records
9
measured in credit percentage, by year and by who owns the system
With their own source
9
every record links out
Carrying a caveat
0
nothing flagged here
Verified
2026-09-05
oldest 2026-09-04

What this decides

Every net cost, and the difference between buying and leasing in 2026.

Versioned by year so no page ever hard-codes a percentage. A year with no record cannot be built.

Every record

RecordCreditAuthorityVerifiedSource
2025, buying it yourself30%IRC 25D (Residential Clean Energy Credit)2026-09-05irs.gov
property placed in service on or before 2025-12-31
2025, leased or on a power purchase agreement30%IRC 48E—irs.gov
Claimed by the system owner (lessor / PPA provider).
2026, buying it yourself0%IRC 25D (expired)2026-09-05irs.gov
25D unavailable for property placed in service after 2025-12-31 (One Big Beautiful Bill Act) A homeowner buying with cash or a loan in 2026 receives no federal credit.
2026, leased or on a power purchase agreement30%IRC 48E (Clean Electricity Investment Credit)2026-09-04ecfr.gov
Claimed by the system owner (lessor / PPA provider), passed through in pricing - NOT claimable by the homeowner.
2022-08-16
timeline
Public Law 117-169 approved: the reconciliation act known as the Inflation Reduction Act of 2022.dated event2026-09-05govinfo.gov
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.
2025-07-04
timeline
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.dated event2026-09-05govinfo.gov
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.
2025-12-31
timeline
Last day a residential system could be placed in service and qualify for the 30% credit under 25D.dated event2026-09-05irs.gov
2026-07-04
timeline
Begin-construction cut-off under the 48E termination rules for third-party-owned systems.dated event2026-09-04ecfr.gov
2027-12-31
timeline
Placed-in-service cut-off under the 48E rules for third-party-owned systems.dated event2026-09-04ecfr.gov

Source column links the page or endpoint the value was read from. Where a row has no link of its own, it inherits the file-level source.

IRS guidance and the statute, each row with the page it was read from.

Take it

Our compilation is free to reuse with a link back. The underlying data is not ours to license — follow the source on any row for the authoritative version and its own terms. The full position.

The rest of the data

Published 6 September 2026. Last verified 5 September 2026. A figure here that looks wrong is the mail we most want: tell us, and we publish corrections. The formulas that consume these records are on the methodology page.