Loading NuWatt Energy...
Loading NuWatt Energy...
Acumule hasta 70% en créditos fiscales federales. Depreciación MACRS. Pago Directo para entidades exentas de impuestos. Los incentivos más generosos en la historia solar.
30%
CIF Base
Hasta 70%
CIF Máximo Acumulado
20% en 2026
Bono MACRS
Entidades exentas de impuestos
Pago Directo
El CIF 2026 bajo la Sección 48E proporciona un crédito base del 30% (con salario prevaleciente/aprendizaje), acumulable con +10% contenido nacional, +10% comunidad energética, y bonos de bajos ingresos +10-20% para hasta 70% total. La depreciación MACRS de 5 años con bono del 20% añade otro 15-20% en ahorros fiscales. Las entidades exentas de impuestos pueden usar Pago Directo para pagos en efectivo. Los proyectos deben comenzar construcción antes del 4 de julio de 2026.
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 that use US-manufactured components meeting specific domestic content thresholds.
+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.
Up to 70% cash payment
Direct Pay allows tax-exempt entities including schools, municipalities, nonprofits, and tribal entities to receive the ITC as a direct cash payment from the IRS.
Compliance requirement
Foreign Entity of Concern (FEOC) restrictions prohibit the use of Chinese, Russian, Iranian, and North Korean components in ITC-eligible solar projects. Understanding compliance is critical for maintaining tax credit eligibility.
142 days until July 4, 2026 deadline
Projects must begin construction before this date for current IRA rules
FEOC battery restrictions take effect
Battery storage components from FEOC entities no longer qualify for ITC
IRS finalizes domestic content guidance
Clear rules for calculating manufactured product percentages
MACRS bonus depreciation drops to 20%
Down from 40% in 2025, reducing first-year tax benefit
IRA construction start deadline
Projects must BEGIN CONSTRUCTION before this date for current IRA Section 48E rules. Proposed legislation could modify or repeal ITC.
MACRS bonus depreciation drops to 0%
No bonus depreciation available; standard 5-year MACRS only
FEOC threshold increases to 50%
Higher domestic/non-FEOC content required for manufactured products
El CIF acumulado máximo es hasta 70% del costo total del proyecto: 30% CIF base + 10% contenido nacional + 10% comunidad energética + 20% bono de comunidad de bajos ingresos. Además, la depreciación MACRS de 5 años añade otro 15-20% en ahorros fiscales.
Nuestro equipo le ayuda a navegar la acumulación del CIF, depreciación MACRS e incentivos estatales para minimizar su costo neto.