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An additional 10% ITC bonus for commercial solar projects located in designated energy communities, including brownfields, coal closure areas, and fossil fuel employment areas.
The IRS maintains an interactive map tool at energycommunities.gov showing designated census tracts. Enter your project address to check eligibility. Many industrial, rural, and former mining areas qualify.
Additional 10% added to base ITC
Three qualifying categories: brownfield, coal closure, fossil fuel employment
IRS publishes annual energy community designation lists
Many industrial and commercial zones qualify
No additional equipment requirements
Stack with domestic content and low-income bonuses
Located on a brownfield site (EPA-defined), OR
Located in a census tract with a coal mine or coal-fired plant closed since 1999, OR
Located in an area with 0.17%+ direct fossil fuel employment AND above-average unemployment
Verify location against IRS energy community lists
Self-certify on tax return with Form 3468
Must also meet prevailing wage requirements for full bonus
IRS publishes first energy community maps
Updated energy community designations released
Annual update with new employment and closure data
Updated lists expected Q1; verify before construction starts
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.
The IRS maintains an interactive map tool at energycommunities.gov showing designated census tracts. Enter your project address to check eligibility. Many industrial, rural, and former mining areas qualify.
Precios específicos del sitio con cálculos exactos de incentivos. Sin obligación.