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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.
While the residential 25D ITC is gone, the Section 48/48E commercial ITC is still active with a 6% statutory base and a conditional 30% increased rate. Qualified bonus adders, usable MACRS deductions and the correct NEB arrangement must be modeled separately. 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 statutory base is 6%; it can increase to 30% with PWA compliance or a qualifying exception 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.
Increased ITC, if qualified (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 has two NEB arrangements: kWh credits and a nonresidential dollar-credit tariff. Select the correct arrangement before assigning a value to generation. The PUC’s December 17, 2025 orders distinguish qualifying facilities and size categories; their current attachments—not archived 2025 tables—determine the applicable schedule.
A 100 kW nameplate alone cannot establish yearly NEB value. Start with modeled generation, the customer’s allocation and the program agreement; then reproduce the utility statement.
| Ledger | Calculation | Do not count |
|---|---|---|
| kWh credits | Opening valid kWh + new allocated kWh − used kWh − expired kWh = closing kWh. | Unused units as immediately realized dollar savings. |
| Dollar-credit tariff | Allocated kWh × applicable tariff = new dollar credit; reconcile application and carryover against the statement. | Both the tariff credit and a second full retail credit for the same output. |
| Customer cash flow | Bill reduction actually used − subscription or ownership costs = customer operating value. | A negative bill, cash redemption or retained credits after their expiration without supporting terms. |
NEB section checked September 5, 2026 against Maine PUC’s program rules and current-order index. This is a reconciliation method, not a verification of a particular project’s tariff or credit eligibility.
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.