All Major OBBBA Deadlines Have Passed — What's Left for Solar & EVs

All major federal clean-energy tax credit deadlines under the One Big Beautiful Bill Act (OBBBA) have now passed. This guide recaps what ended, when it ended, and what remaining options exist for solar and EV projects that began construction in time.

The Deadlines at a Glance

All three were fixed, non-negotiable statutory dates set in the OBBBA. There is no extension, no grace period, and no agency discretion to move them.

Deadline 1: Section 30D EV Tax Credit — Expired September 30, 2025

The federal clean vehicle credit (up to $7,500) under Section 30D ended September 30, 2025. To qualify, a vehicle must have been "acquired" (under a binding written contract with a payment made) on or before that date and then placed in service. No EV purchases made after September 30, 2025 qualify for the 30D credit.

Section 30C — EV Charger Credit (Expired June 30, 2026)

Separately, the Section 30C alternative fuel vehicle refueling property credit, which covered EV charger installations at homes and businesses, expired June 30, 2026. This credit was frequently confused with the 30D EV purchase credit. Both have now passed.

What was needed

• For 30D: a vehicle and manufacturer meeting FEOC and final-assembly rules, modified AGI under limits, and acquisition (binding contract with payment) by September 30, 2025.
• For 30C: EV charger property placed in service by June 30, 2026.

Deadline 2: Section 48E Construction-Start — July 4, 2026

Section 48E keeps the 30% federal Investment Tax Credit alive for leases, PPAs, commercial properties, and rental properties — but only for projects where construction began before July 4, 2026 (a Saturday; under IRC 7503 the effective deadline rolled to Monday, July 6, 2026). (Section 25D for owned residential systems already expired December 31, 2025.)

The 5% expenditure safe harbor was RESTORED for 48E on June 6, 2026, when a federal court vacated IRS Notice 2025-42 (Oregon Environmental Council v. IRS, No. CV-25-4400). So there are now two paths to satisfy the construction-start requirement — the Physical Work Test and the 5% safe harbor. The IRS may appeal the ruling; the July 4, 2026 deadline itself is unchanged.

• Sign a binding written contract with a qualified installer.
• Either begin physical work of a significant nature (on-site or off-site under the contract) or pay/incur 5% of total project cost (the restored safe harbor) before July 4, 2026.
• Keep contracts, progress invoices, and manufacturer FEOC certifications.
• Place the project in service within four years (by December 31, 2027).

Permitting, financing, and planning do not count toward either method. Act early to document whichever path you use.

What Happened After the Deadlines Passed

With all three deadlines now past, new projects that did not begin construction in time (or EVs/chargers acquired/placed in service after the cutoffs) have lost federal eligibility. You can still benefit from state incentives, rebates, and any bonus credits for qualifying projects that locked in by acting in time.

Summary

The OBBBA rewrote the federal clean-energy incentive rules. Section 30D (EV purchases) expired September 30, 2025. Section 30C (EV chargers) expired June 30, 2026. Section 48E (solar ITC for leases/PPAs) required construction to begin before July 4, 2026. The only remaining deadline is the December 31, 2027 placed-in-service date for projects that began 48E construction in time. If you are still considering solar, use our OBBBA Deadline Tracker to confirm the status of your project.