Section 48E (commercial clean electricity credit)
The commercial federal investment credit that a leasing or PPA company can claim on solar it owns — and pass through as a lower rate.
Unlike the expired residential credit (25D), the commercial Section 48E investment tax credit still applies to solar owned by a business. A homeowner can't claim it directly, but a third-party owner — a lease or PPA provider whose panels sit on your roof — can, and typically passes part of the value through as a lower monthly payment. This is the core reason third-party ownership dominates the 2026 market.
Put it to work
See also