Federal Clean Electricity Investment Tax Credit (IRC §48E)
Technology-neutral business investment tax credit for clean-energy property placed in service starting 2025. Replaces the legacy §48 ITC. Base credit is 6% of eligible basis, rising to 30% for projects meeting prevailing-wage and apprenticeship requirements, with stackable adders of +10% for energy-community siting and +10% for domestic-content thresholds (50% in 2026 for most facilities). Tax-exempt entities can monetize via §6417 elective pay.
- Who qualifies
- Project owners (individuals, businesses, farms, nonprofits, government) placing solar, wind, storage, geothermal, or other zero-emission electricity-generating property in service for trade, business, or income production.