Energy Tax Credit Accuracy Center
We verify every federal solar and energy tax credit against IRS.gov and the primary statute. Most solar sites don't — and after the One Big Beautiful Bill Act, that gap is costing homeowners real money. Here's exactly what's accurate, what expired, and which sites still get it wrong.
Urgent tax credit deadlines
- Section 48E phase-out completes December 31, 2027 — projects must be placed in service by then (515 days left).
Current Tax Credit Status (2026)
Every credit below was re-checked against its primary source on June 24, 2026. Status changes the moment the IRS, a court, or the CPUC publishes a new rule.
| Credit | 2026 Status | Amount | Key Date | Who Claims It | Source |
|---|---|---|---|---|---|
Section 25D — Residential Clean Energy Credit Gone for owned residential systems. No personal federal credit remains for homeowner-owned solar installed in 2026 or later. Verified June 24, 2026 | Expired | Was 30% | Expired Dec 31, 2025 | Was: homeowner (owned residential) | IRS.gov — Residential Clean Energy Credits |
Section 48E — Lease / PPA The 30% incentive survives for third-party-owned (lease/PPA) residential solar — but only for grandfathered projects that began construction before July 4, 2026. The financier claims the credit and passes most of it through as lower monthly payments. Verified June 24, 2026 | Closed for new starts | 30% passed through | Construction-start deadline was July 4, 2026 (passed); in service by Dec 31, 2027 | Financing company (passed to you via lower payments) | IRC §48E — OBBBA P.L. 119-21 |
Section 48E — Cash purchase (business / rental / commercial) Direct ownership still qualifies for a 30% investment credit when the system is for business use, a rental, or commercial property — but only for projects that began construction before July 4, 2026. Verified June 24, 2026 | Closed for new starts | 30% | Construction-start deadline was July 4, 2026 (passed) | Business / property owner | IRC §48E |
Section 48E — 5% safe harbor A federal court vacated IRS Notice 2025-42, reinstating the 5% expenditure test as a second way to establish that construction has begun. The IRS may appeal to the D.C. Circuit. Verified June 24, 2026 | Restored | n/a (path to qualify) | Restored June 6, 2026 (IRS may appeal) | Any 48E project seeking the construction-begin test | Oregon Environmental Council v. IRS, No. CV-25-4400 |
Section 30D — Clean Vehicle (EV) credit Time-sensitive. Vehicles placed in service on or before June 30, 2026 can still qualify; after that, new purchases no longer qualify under the OBBBA timeline. Verified June 24, 2026 | Active, expires June 30, 2026 | Up to $7,500 | Expires June 30, 2026 | New EV buyer / lessee | IRC §30D — IRS.gov |
California Climate Credit AB 942 restructured how the credit is delivered, it did NOT eliminate it. Many sources incorrectly report it as gone. Verified June 24, 2026 | Active (restructured) | ~$36–72/yr | Ongoing | CA utility ratepayers | CPUC — AB 942 |
Status legend: Active = currently available · Restored = reinstated by court ruling · Urgent = expiring soon · Expired = no longer available. This is general information, not tax advice; consult a tax professional for your situation.
How we verify tax credit data
- Primary sources only. We read IRS.gov pages, the statute text (IRC), court rulings, and regulator sites (CPUC) directly — never another solar blog's summary.
- Logged "last verified" dates. Every credit on this page shows when it was last checked, so you know the data isn't stale.
- Citable links. Each row links to the actual IRS page, bill text, or court docket — click through and confirm it yourself.
- We flag competitor errors. When a major site publishes an outdated credit status, we document it below so you know who to trust.
Researched & verified by
EnergyTools Research Team — Solar Tax Policy Research
Competitor Accuracy Comparison
We surveyed the most-visible solar calculators and guides for how they report these same credits. Figures reflect what was publicly visible as of our July–August 2026 (MI #415 + #483 + #503) survey; competitor content changes over time.
| Source | 25D Status (2026) | 48E Lease/PPA | 5% Safe Harbor | CA Climate Credit | Accuracy |
|---|---|---|---|---|---|
| EnergySage | Shows 25D active | Partial | Outdated | Claims eliminated | Needs update |
| SolarReviews | Shows 25D active | Partial | Outdated | Claims eliminated | Needs update |
| GreenEnergyCalc | Shows 25D active | Not covered | Not covered | Not covered | Needs update |
| thegreenwatt.com | Wrong — claims 30% ITC for buyers | Wrong | Not covered | Not covered | Needs update |
| SolarNiverse | Shows 30% Federal Tax Credit | Not covered | Not covered | Not covered | Needs update |
| SolarIQ.io | Shows 30% ITC active | Not covered | Not covered | Not covered | Needs update |
| SolarCalculatorHQ.com | Shows 30% ITC active | Not covered | Not covered | Not covered | Needs update |
| greencalcs.com | Shows 25D active | Not covered | Not covered | Not covered | Needs update |
| solarscout.net | Shows 25D active | Not covered | Not covered | Not covered | Needs update |
| MySunROI | Wrong — claims 30% of purchase cost, 'through 2034' | Not covered | Not covered | Not covered | Needs update |
| Solantiq | Wrong — pre-OBBBA 30%/26%/22% schedule | Not covered | Not covered | Not covered | Needs update |
| EnergyTools YOU ARE HERE | Correct — expired | Correct — 30% via 48E | Correct — restored | Correct — restructured, not eliminated | 100% verified |
Surveyed July–August 2026 (MI #415 + #483 + #503). Competitor content changes over time; figures reflect what was publicly visible as of the survey date. We link to primary sources for every claim on this page so you can confirm any of it in under a minute.
Deadline Tracker
See live OBBBA countdowns
All three construction-start deadlines have passed: 48E solar (July 4, 2026), 30D EV (Sep 30, 2025), and 30C charger (June 30, 2026).
Open trackerFinancing Comparison
Compare lease, PPA & cash
See exactly how the 48E pass-through changes your monthly cost vs. an owned system with no credit.
Compare optionsFrequently Asked Questions
Is the 30% solar tax credit still available in 2026?
Only through Section 48E — for leases, PPAs, and business/rental/commercial property that began construction before July 4, 2026. It is NOT available for an owned residential system on your primary home: Section 25D (the personal 30% credit) expired December 31, 2025. If a quote subtracts a 30% federal credit from a system you would own, that credit does not exist.
Why do so many solar sites still say the 30% credit is available?
Most haven't been updated since the One Big Beautiful Bill Act (OBBBA) ended Section 25D. Others blur the line between 25D (dead, for homeowners) and 48E (alive, for leases/PPAs/commercial). The two credits were always separate, and only 48E survived — so 'the 30% credit is back/alive' is only true for the lease/PPA path.
What's the deadline to act?
Two near-term cutoffs mattered most under the OBBBA. For solar: construction had to BEGIN before July 4, 2026 under Section 48E (with the project placed in service by December 31, 2027). For EVs: the Section 30D clean vehicle credit (up to $7,500) expired September 30, 2025. The Section 30C EV charger/refueling property credit expired June 30, 2026.
Was the 5% safe harbor restored?
Yes. On June 6, 2026 a federal court vacated IRS Notice 2025-42 in Oregon Environmental Council v. IRS (No. CV-25-4400), reinstating the 5% expenditure safe harbor as a second way to show that construction has begun (the other being the Physical Work Test). The IRS may appeal this ruling to the D.C. Circuit.
How often do you verify this data?
Continuously. Every credit on this page carries a 'last verified' date, and we re-check each one against its primary source — IRS.gov, the statute text, court rulings, or the CPUC — on a rolling basis. When the IRS or a court changes a rule, this page is updated within hours.
Is the California Climate Credit gone?
No. AB 942 restructured how the California Climate Credit is delivered to ratepayers; it did not eliminate it. CA utility customers still receive roughly $36–72 per year. A number of sites misreport it as abolished — that is inaccurate.
What does 'begin construction' actually mean for Section 48E?
You did not need the project finished — only that construction had 'begun' before July 4, 2026. There were two tests: (1) the Physical Work Test — significant physical work started on or off-site under a binding written contract; or (2) the 5% safe harbor — you had paid or incurred at least 5% of the total cost. Permitting, financing, and planning did not count toward either test.
Can I trust the tax-credit line items on an installer's quote?
Verify them against this page. Some installers still quote the expired 25D credit on owned-residential proposals, or describe the 48E lease/PPA pass-through as if you personally receive a tax credit. If a quote shows a 'Federal Tax Credit: -$7,200' deduction on a system you would own, that figure is wrong for 2026.
Related resources
Sources: IRS.gov (Residential Clean Energy Credits; Credits for New Clean Vehicles; Business Tax Credits), Internal Revenue Code §§25D, 30D, 48E, One Big Beautiful Bill Act of 2025 (P.L. 119-21), Oregon Environmental Council v. IRS No. CV-25-4400, and the California Public Utilities Commission. This page is general information, not tax advice.