Federal commercial clean-electricity credit (Section 48E)
Commercial solar may still qualify for federal investment credits, subject to construction-start and placed-in-service deadlines, prevailing-wage and apprenticeship rules for larger projects, and other requirements. IRS Notice 2025-42 explains how beginning of construction is determined for solar facilities.
Official sources: IRS — Clean Electricity Investment Credit (opens in a new tab) · IRS — Notice 2025-42 (beginning of construction) (opens in a new tab)