Varies
Amount varies
Tax Credit
Reduces tax liability
Rolling
No fixed cutoff
Annual tax return
Claim with year-end filing
Moderate
File with tax return
The technology-neutral Clean Electricity Investment Tax Credit (48E) replaces the traditional ITC starting in 2025. It provides a 30–50% investment tax credit for any clean electricity generation facility with zero or net-negative emissions.
Do I qualify?
Answer the questions below to get an instant self-assessment of your fit for this program. This is informational — final determinations are made by the administering agency.
1.Facility must have zero or net-negative greenhouse gas emissions
2.Applies to solar, wind, geothermal, nuclear, hydro, BESS, and emerging technologies
3.Base credit: 6%; with prevailing wage + apprenticeship: 30%
4.Energy community and domestic content bonuses add up to 10% each
5.Begin construction after December 31, 2024
IRS · United States
Allows businesses to deduct up to $5.65/sq ft for commercial buildings achieving significant energy savings through improvements to HVAC, lighting, and building envelope systems. IRA expanded the deduction and allowed non-profits and government to allocate it.
LPO · United States
Offers federal loan guarantees for innovative clean energy projects that struggle to access conventional financing. Supports first-of-kind commercial-scale projects in renewable energy, storage, advanced nuclear, and industrial decarbonization.
NCDOR · North Carolina
Provides state income tax credits for investments in renewable energy equipment and energy efficiency improvements for business properties in North Carolina, stackable with federal ITC.