OBBBA Tax Credit Deadline Tracker
Multiple federal tax credit deadlines have passed: Section 30D (EV) expired September 30, 2025, Section 30C (charger) expired June 30, 2026, and the Section 48E construction-start deadline passed July 4, 2026. Countdown to the December 31, 2027 phase-out remains active for projects that began construction in time.
Data verified June 2026 — see our tax credit accuracy standards.
Section 30D (EV Tax Credit) Expired Sep 30, 2025
Section 48E Construction-Start Deadline — Passed July 4, 2026
Multiple federal deadlines have passed (30D EV credit: Sep 30, 2025; 30C charger credit: June 30, 2026; 48E construction-start: July 4, 2026). Projects that began construction by the 48E cutoff must still be placed in service by December 31, 2027. Use the countdown calendar below to track the final phase-out deadline for qualifying projects.
Section 30D — EV Tax Credit
Expired September 30, 2025
Days
Hours
Minutes
Seconds
DEADLINE PASSED
This statutory deadline has elapsed.
September 30, 2025 at 11:59 PM Eastern Time
Section 30C — EV Charger Credit
Expired June 30, 2026
Days
Hours
Minutes
Seconds
DEADLINE PASSED
This statutory deadline has elapsed.
June 30, 2026 at 11:59 PM Eastern Time
Section 48E — Construction-Start
Deadline passed July 4, 2026 — 5% Safe Harbor or Physical Work Test required
Days
Hours
Minutes
Seconds
DEADLINE PASSED
This statutory deadline has elapsed.
July 4, 2026 (a Saturday; under IRC 7503 the effective deadline rolled to Monday, July 6, 2026)
Section 48E — Phase-Out
All projects must be placed in service by Dec 31, 2027
Days
Hours
Minutes
Seconds
DEADLINE PASSED
This statutory deadline has elapsed.
December 31, 2027 at 11:59 PM Eastern Time
Important: This tool provides general information, not legal or tax advice. Consult a tax professional for your specific situation.
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Key OBBBA Deadlines & Required Actions
Three statutory deadlines define the OBBBA timeline. Here's exactly what each one is and what to do now.
Section 30D — EV Tax Credit
The federal clean vehicle (EV) tax credit of up to $7,500 ended September 30, 2025. New EV purchases after that date no longer qualify for the 30D credit.
Action to take
- If you purchased/leased a qualifying EV on or before September 30, 2025 and placed it in service, keep your purchase and FEOC/assembly documentation to claim the 30D credit
- Verify the vehicle and manufacturer meet FEOC and assembly requirements
- Confirm your modified AGI is under the eligibility limits
Section 48E — Construction-Start
Solar ITC eligibility required that construction begin before July 4, 2026 under the Physical Work Test or the restored 5% Safe Harbor. This was the last chance to lock in the 30% federal credit for leases, PPAs, commercial, and rental properties.
What to know
- If you signed a binding written contract and began physical work before July 4, 2026, you may still qualify — keep all contracts, progress invoices, and FEOC certifications on file
- Projects must be placed in service by December 31, 2027
- If you did not begin construction by the deadline, the federal ITC is no longer available for your project
With multiple deadlines passed: The countdowns above now show "Deadline Passed" for 30D, 30C, and 48E. Projects that began construction before the 48E cutoff can still qualify through state incentives and must be placed in service by December 31, 2027 to preserve federal eligibility. New projects starting after July 4, 2026 have no federal ITC path.
Post-OBBBA market shift: the financing inversion
The 25D expiry and 48E survival didn't just change the deadline math — they flipped which financing structure wins. Source: SEIA Q1 2026 US Solar Market Insight.
Q1 2026 residential growth
+6%
1,179 MWdc · 100% TPO-funded
Cash-buyer market
-28%
Enphase revenue YoY — segment contracted
CA lease vs cash payback
$0.18–$0.22/kWh
vs ~14 yr cash payback
Section 25D expired January 1, 2026, but Section 48E survived under the OBBBA — only Third-Party Ownership providers (leases and PPAs) can monetize it. Q1 2026’s +6% growth was therefore entirely TPO-funded, while the cash-buyer segment contracted (Enphase -28% YoY). The result is an effective-rate inversion: in California, lease/PPA now lands at $0.18–$0.22/kWh against a cash-payback horizon of ~14 years — 48e tax credit passthrough to lease/ppa customers.
Related Tools
Estimates use data from Treasury FEOC guidance, DSIRE state incentive database, and NREL average cost data. The federal Section 25D residential solar credit expired December 31, 2025. The Section 30D EV credit ended September 30, 2025 (the Section 30C EV charger credit expired June 30, 2026). Section 48E ITC required construction to begin before July 4, 2026 and placed in service by December 31, 2027; the 5% safe harbor was restored by Oregon Environmental Council v. IRS (No. CV-25-4400, June 6, 2026) — the IRS may appeal. Countdowns target 11:59 PM Eastern Time on each deadline date.