Updated September 2026. Earlier versions of this article described federal solar incentives under the 2022 Inflation Reduction Act. Later legislation changed those rules, so the original timing and eligibility claims should not be used for a new proposal.
Homeowner solar and battery projects
The IRS states that the Residential Clean Energy Credit under Section 25D is not available for property placed in service after December 31, 2025. A new homeowner-owned system installed in 2026 should not be priced on the assumption of a 30% federal residential credit. See the current IRS guidance.
Business and third-party ownership need a separate review
A commercial installation, lease, or power purchase agreement has different ownership and tax considerations. Ask your tax adviser to confirm the applicable rules, deadlines, and eligible costs for the specific project. Do not transfer an older homeowner credit example to a business proposal.
Compare the complete project
Ask for installed cost, financing terms, expected production, utility bill assumptions, and separately identified program benefits. Confirm who receives each benefit and which approvals are required before counting it in the financial model.
Check current Massachusetts SMART program guidance and utility requirements before relying on program payments.
Plan around your property
BD Electrical & Solar can assess your roof or site, electrical infrastructure, energy use, and future needs. Explore Residential Energy Systems, Commercial Energy, or request an assessment.