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IRA Section 48 Standalone Battery Energy Storage Tax Credit

U.S. Department of Energy / IRS (DOE)IRA-48-BESS
Max per Applicant

Varies

Maximum a single org can receive

Deadline

Rolling / No deadline

Jurisdiction

United States

About This Program

Extends the Investment Tax Credit to standalone battery storage systems with capacity of at least 5 kWh, decoupled from solar. Projects in energy communities or using domestic content receive bonus credits up to 10% each.

Key Requirements & Eligibility

  • 1Storage system must have minimum 5 kWh of capacity
  • 2Base credit is 6%; increases to 30% with prevailing wage and apprenticeship requirements
  • 310% adder for projects in designated energy communities (former coal/fossil fuel areas)
  • 410% domestic content adder for qualifying US-manufactured components
  • 5No pairing with solar required — standalone storage now fully eligible post-IRA

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Apply or Learn More

Visit the official page to review full eligibility requirements and apply.

Official Source
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Applicable Industries

Energy StorageClean TechnologyManufacturing
Official Source