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An additional 10% ITC bonus for commercial solar projects that use US-manufactured components meeting specific domestic content thresholds.
US-manufactured panels from companies like First Solar (Ohio), Qcells (Georgia), Silfab Solar (Washington/NY), and Mission Solar (Texas) typically qualify. The key requirement is that the panel assembly and cell manufacturing occurs in the US or non-FEOC countries.
Additional 10% added to base ITC (30% becomes 40%)
100% of steel and iron must be US-produced
40% of manufactured products must be non-FEOC (2026 threshold)
Threshold increases to 50% in 2027
Must also meet prevailing wage requirements
Certification required at time of commissioning
Commercial solar projects meeting prevailing wage requirements
Projects using qualifying US-manufactured components
Must certify domestic content at commissioning
All structural steel and iron domestically produced
40% of manufactured products from non-FEOC sources (2026)
Documentation of component sourcing and manufacturing origin
Third-party verification may be required for larger projects
IRS finalizes domestic content rules
40% manufactured product threshold begins
40% threshold continues for projects starting construction
Threshold increases to 50%
30% (6% without prevailing wage)
The Section 48E Investment Tax Credit provides a 30% credit on commercial solar installations that meet prevailing wage and apprenticeship requirements. This is the cornerstone federal incentive for commercial solar.
5-year depreciation + 20% bonus (2026)
Modified Accelerated Cost Recovery System (MACRS) allows businesses to depreciate commercial solar equipment over 5 years, with 20% bonus depreciation in 2026.
+10% bonus
An additional 10% ITC bonus for commercial solar projects located in designated energy communities, including brownfields, coal closure areas, and fossil fuel employment areas.
US-manufactured panels from companies like First Solar (Ohio), Qcells (Georgia), Silfab Solar (Washington/NY), and Mission Solar (Texas) typically qualify. The key requirement is that the panel assembly and cell manufacturing occurs in the US or non-FEOC countries.
Site-specific pricing with exact incentive calculations. No obligation.