Third-party solar providers retain eligibility for commercial 30% tax credit under Section 48E after 2025
Type: Other · Technology: Solar · Country: United States · Announced: 2025-07-04
Under the One Big Beautiful Bill Act signed July 4, 2025, third-party ownership (TPO) solar projects using lease or PPA models can still claim the 30% commercial solar tax credit (Section 48E) if construction begins before July 4, 2026 or the system is placed in service by December 31, 2027, effectively extending incentives for solar leasing and PPAs compared with homeowner-owned systems.
Counterparties
- Third-party solar providers (Developer)
- U.S. federal government (One Big Beautiful Bill Act) (Partner)
📈 The Sherpa Signal — one notable infrastructure deal a day.
📘 Sherpa Guides — practitioner guides to developing, financing and acquiring infrastructure.