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Use the free estimator for a preliminary layout, or share your preferred response method with the commercial team. Final feasibility still requires site, utility, and engineering review.
Federal source owner
Official-source guide to the Section 48E 6% statutory credit, conditional 30% rate, domestic-content and energy-community increases, low-income allocations, timing, and records.
Statutory rate
6%
Conditional increased rate
30%
Public-price treatment
Gross first
The Section 48E base credit is 6% of qualified investment. It can increase five times to 30% when the applicable prevailing-wage and registered-apprenticeship requirements are met. The IRS also identifies limited exceptions, including certain clean-energy facilities under 1 MW. Eligibility and required records must be confirmed for the specific project.
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Qualified basis and eligibility follow the actual ownership, equipment, site, labor, sourcing, timing, and placed-in-service records.
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Do not begin with “30% for everyone.” Begin with 6%, then increase only when the project file supports the applicable rule.
| Component | Credit effect | Evidence required |
|---|---|---|
| Section 48E statutory rate | 6% | Qualified investment and placed-in-service records for the specific taxpayer and project. |
| Five-times increased rate | 30% | Applicable prevailing-wage and registered-apprenticeship requirements, or a documented statutory exception such as certain facilities under 1 MW. |
| Domestic-content increase | +2 or +10 percentage points | IRS domestic-content certification and sourcing records. The 10-point rate requires the applicable increased-rate condition; otherwise the increase is 2 points. |
| Energy-community increase | +2 or +10 percentage points | The facility must be placed in service in a qualifying energy community. The 10-point rate requires the applicable increased-rate condition; otherwise the increase is 2 points. |
| Low-income communities bonus | +10 or +20 percentage points | A capacity allocation for an eligible facility below 5 MW AC in a qualifying category. Location alone does not award the bonus. |
The Section 48E base credit is 6% of qualified investment. It can increase five times to 30% when the applicable prevailing-wage and registered-apprenticeship requirements are met. The IRS also identifies limited exceptions, including certain clean-energy facilities under 1 MW. Eligibility and required records must be confirmed for the specific project.
Start with the property and gross quote. NuWatt will separate verified program assumptions from items your tax adviser must confirm.