Investment Tax Credit (ITC)
One of the most attractive benefits for solar investors is the Investment Tax Credit (ITC). Established under the Energy Policy Act of 2005, the ITC allows investors to claim a tax credit of up to 30% of the total project cost. The 2022 Inflation Reduction Act (IRA) further enhances these benefits by providing an additional 10% bonus for projects that meet specific criteria, such as using domestically produced equipment. In some cases, this brings the total tax credit to as much as 50%.
With the ITC, investors can also:
• Carry tax credits back for up to three years.
• Carry credits forward for up to twenty-two years.
• Transfer tax credits to other entities if they cannot be fully utilized by the project owner.