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We use your location to provide localized solar offers and incentives.
We serve MA, NH, CT, RI, ME, VT, NJ, PA, and TX
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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.
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.
The Investment Tax Credit (ITC) under Section 48E provides a 30% credit for commercial solar projects that meet prevailing wage and apprenticeship requirements. Without these requirements, the credit is only 6%. Additional bonuses can increase the total to 60-70%.
Base credit of 30% with prevailing wage + apprenticeship compliance
Reduced to 6% without prevailing wage requirements
Applies to solar panels, inverters, racking, battery storage, and installation labor
Can be stacked with domestic content (+10%), energy community (+10%), and low-income (+10-20%) bonuses
Maximum stacked rate up to 70% of total project cost
Direct Pay available for tax-exempt entities
Commercial, industrial, and institutional solar installations
Systems must be placed in service by the taxpayer
New construction or significant renovation of existing systems
System must remain in service for at least 5 years (recapture rules)
Prevailing wage: Pay locally determined prevailing wages during construction
Apprenticeship: Use registered apprentices for 15% of total labor hours
Timing: projects that began construction by July 4, 2026 locked in the full timing pathway; projects starting now must be placed in service by December 31, 2027
File IRS Form 3468 with federal tax return
IRA signed into law, establishing Section 48E
IRS issues prevailing wage and apprenticeship guidance
Domestic content and energy community bonuses finalized
FEOC battery restrictions take effect
Begin-construction window for the full §48E timing pathway closed July 4, 2026; later starts must be placed in service by December 31, 2027
5-year MACRS + 100% first-year bonus depreciation
Modified Accelerated Cost Recovery System (MACRS) lets businesses depreciate commercial solar over 5 years. Under the OBBBA, 100% first-year bonus depreciation was permanently restored for equipment placed in service after January 19, 2025.
100% first-year — permanent
100% first-year bonus depreciation is permanent for commercial solar placed in service after January 19, 2025. The 20% figure that still appears in 2026 articles and AI answers comes from a phasedown the OBBBA repealed.
30% with prevailing wage
Commercial battery storage still earns the 30% Section 48E credit, with no solar-pairing requirement and without the placed-in-service deadline that applies to wind and solar facilities.
The Investment Tax Credit (ITC) under Section 48E provides a 30% credit for commercial solar projects that meet prevailing wage and apprenticeship requirements. Without these requirements, the credit is only 6%. Additional bonuses can increase the total to 60-70%.
Site-specific pricing with exact incentive calculations. No obligation.