You’ve got ONE MONTH to safe harbor your solar project and get 30% off
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- 30% solar tax credit expires on July 4, 2026, ending the window for new claims.
- IRS safe‑harbor rules let taxpayers preserve eligibility for the credit by committing before the deadline, even if completion occurs later.
- IRS Notice 2018‑59 outlines two methods to establish the beginning of construction for the credit: a physical‑work test and a five‑percent cost‑payment test.
- Trump administration repealed the 30% residential solar tax credit for purchases on Dec 31, 2025, but lease arrangements remain eligible.
- Section 25D of the tax code, which provided the credit, now applies only to owners, making lease‑based projects the remaining path to the 30% benefit.
Why it matters: Homeowners who lock in a project before July 4 can claim the 30% credit, saving thousands of dollars, while those who miss the deadline lose the subsidy entirely.
