Clean Energy Tax Credits: Your Guide to 2026 OBBBA Changes

Lower your tax bill by identifying which energy credits still apply to your investments. These credits change frequently, so you need the latest details to stay compliant. Use this guide to navigate your 2026 tax planning.

What Survived: §48 Investment Tax Credit

The §48 commercial ITC for solar, wind, and qualified energy property remains available. You can still use the domestic content bonus and energy community adder (see Articles #21 and #22). These credits apply to your commercial-scale projects.

What Changed: EV Credits

§30D (Clean Vehicle Credit): This credit stays available only through the end of 2026. Restrictions now apply to vehicle price, buyer income, and domestic content. Limits may apply to the point-of-sale transfer mechanism at dealerships.

§30C (EV Charging Infrastructure): This credit ends for property placed in service after June 30, 2026 (see Article #25). Install your charging stations now to secure this benefit.

§45W (Commercial Clean Vehicle Credit): The OBBBA modified this credit. Review current IRS guidance for 2026 rules regarding your fleet vehicle replacements.

What Changed: Production Credits

§45Z (Clean Fuel Production Credit): This credit covers clean transportation fuels, including sustainable aviation fuel (SAF). You must use the adjusted lifecycle emissions calculation methodology.

§45 (Renewable Electricity Production Credit): Wind and solar projects starting construction by the deadline retain their elections. New projects starting after the OBBBA effective date may use §48C or §45Y alternatives.

§45Q (Carbon Oxide Sequestration Credit): Credit rates and utilization requirements changed. This remains an option for your qualified carbon capture projects.

What Expired or Was Eliminated

  • §25C (Energy Efficient Home Improvement Credit): The OBBBA significantly reduced residential energy efficiency credits.
  • §25D (Residential Clean Energy Credit): Rules changed for rooftop solar on your personal residences.
  • §48E (Clean Electricity ITC): Check the Phase-in and Phase-out rules under OBBBA for this technology-neutral credit.

Planning Implications

Tax laws for energy credits change often. Before you commit to a project, have your CPA model your available credits. We verify the options for your project type, location, and timeline.

Are you leaving clean energy credits on the table? Let's find out. Schedule a call →