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IRA Section 48 Standalone Battery Energy Storage Tax Credit

U.S. Department of Energy / IRS (DOE)IRA-48-BESSRefreshed 1 month ago
Do I qualify?
Max funding

Varies

Amount varies

Type

Tax Credit

Reduces tax liability

Deadline

Rolling

No fixed cutoff

Timing

Annual tax return

Claim with year-end filing

Complexity

Moderate

File with tax return

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

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.

0 of 5 answered

1.Storage system must have minimum 5 kWh of capacity

2.Base credit is 6%; increases to 30% with prevailing wage and apprenticeship requirements

3.10% adder for projects in designated energy communities (former coal/fossil fuel areas)

4.10% domestic content adder for qualifying US-manufactured components

5.No pairing with solar required — standalone storage now fully eligible post-IRA

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