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NuWatt designs, installs, and manages solar, battery, heat pump, and EV charger systems across 9 states. One company, one warranty, one point of contact.
Get a Free QuoteWhile the residential 25D ITC is gone, the Section 48/48E commercial ITC is still active at 30% base with bonus adders pushing to 50%+. Combined with MACRS depreciation (100% bonus, permanent under OBBBA) and 1:1 NEB credits, Maine commercial solar delivers strong ROI. The §48E begin-construction window closed July 4, 2026; projects starting now generally must be placed in service by December 31, 2027.
30-50%+
Commercial ITC
100%
Bonus Depreciation
$1.10-$2.55/W
Commercial Pricing
Dec 31, 2027
Placed-in-Service
The commercial solar Investment Tax Credit is a dollar-for-dollar reduction in federal tax liability. The base rate is 30% for projects meeting prevailing wage and apprenticeship requirements, with bonus adders that can push the effective credit to 50% or higher.
Available to all commercial solar projects meeting prevailing wage and apprenticeship requirements.
Additional 10% for projects using sufficient US-manufactured components (steel, iron, manufactured products).
Additional 10% for projects in brownfields, coal closure areas, or communities with high fossil fuel employment. Multiple Maine areas qualify.
+10% for projects in low-income census tracts or on Indian land. +20% for qualified low-income residential building projects or economic benefit projects.
Base ITC (30%): $99,000
+ Domestic Content (10%): $33,000
+ Energy Community (10%): $33,000
Total ITC (50%): $165,000
Net cost after ITC: $165,000
MACRS depreciation value: ~$43,000
Effective net cost: ~$122,000
Beginning construction on or before July 4, 2026 locked in the full Section 48E timing pathway (placed in service through roughly 2030). Projects starting now can still qualify but generally must be placed in service by December 31, 2027. Foreign Entity of Concern (FEOC) sourcing rules also apply to component eligibility, so Maine businesses should confirm their equipment and supply chain meet the FEOC requirements.
| System Tier | Price Range | Typical | Size Range | Total Cost |
|---|---|---|---|---|
| Small Commercial (25-100 kW) | $1.80-$2.55/W | ~$2.15/W | 25-100 kW | $45K-$255K |
| Mid-Size Commercial (100-500 kW) | $1.40-$1.90/W | ~$1.65/W | 100-500 kW | $140K-$950K |
| Large Commercial (500+ kW) | $1.10-$1.50/W | ~$1.30/W | 500+ kW | $550K+ |
In addition to the ITC, businesses can depreciate solar equipment over 5 years under MACRS. Under OBBBA, 100% first-year bonus depreciation is permanent (IRC §168(k)) for property placed in service after January 19, 2025 — the full basis is deducted in Year 1. Note that the depreciable basis is reduced by half the ITC amount.
| Period | Standard MACRS | 100% Bonus | Combined |
|---|---|---|---|
| Year 1 | 20% | 100% bonus | 100% of cost basis |
| Years 2-5 | ~12%/yr each | None remaining | 0% (basis fully expensed) |
| Total | 100% | Fully depreciated | 100% of cost basis |
The earlier TCJA phasedown (100% in 2022 stepping down toward 0% by 2027) was reversed by OBBBA, which permanently restored 100% first-year bonus depreciation (IRC §168(k), IRS Notice 2026-11) for property placed in service after January 19, 2025. A system placed in service in 2026, 2027, or later all qualify for the full 100% bonus. Taxpayers may elect the 40% rate instead.
Maine commercial solar systems receive the same 1:1 NEB (Net Energy Billing) credits as residential rooftop systems. Excess generation is credited at the full retail rate.
The §48E begin-construction window closed July 4, 2026; projects starting now generally must be placed in service by December 31, 2027. Start your commercial solar project now to maximize ITC benefits and 100% MACRS bonus depreciation.