If this is accurate, that will make a big difference. I'm getting overwhelmed with requests for systems.
Howie On Thu, Jul 17, 2025, 4:08 PM Kirk Herander via RE-wrenches < re-wrenches@lists.re-wrenches.org> wrote: > > Residential tax credit: > > > https://pv-magazine-usa.us13.list-manage.com/track/click?u=2790e780a1533f4bc05c8679a&id= > <https://pv-magazine-usa.us13.list-manage.com/track/click?u=2790e780a1533f4bc05c8679a&id=f0c9594dad&e=08687aaaf2> > > Apparently, the bills wording allows a full purchase or procurement of a > residential system to be eligible for the tax credits if purchased before > they expire at the end of 2025. Systems do not need to be installed before > the end of the year. > > If accurate, no “placed in service” 2025 deadline. > > “With respect to the Jan 2026 end of Section 25D(residential tax credit), > experts agree that the determination of whether a homeowner qualifies has > shifted from the previous “placed in service” test to the bill’s new > “expenditures made” test.” > > “If the homeowner pays for the installation in 2025, they could lock in > the credit, even if the system is placed in service later,” said Bryen > Alperin, Partner & Managing Director at Foss & Company." > > > > > > > *Kirk Herander / **kirkh@vermont.solar <kirkh@vermont.solar>* > > *Owner|Principal, VT Solar, LLC* > > *Celebrating our 34st Anniversary 1991-2025!!* > > dba Vermont Solar Engineering > > 802.559.1225 > > > On Thu, Jul 17, 2025 at 11:04 AM Harry Mahon via RE-wrenches < > re-wrenches@lists.re-wrenches.org> wrote: > >> This might be related to the technical correction to wording of 48E on >> percentages of domestic content?? >> >> >> >> - Correction to Domestic Content Percentages Under 48E: The domestic >> content applicable percentage under 48E for qualified facilities and >> energy >> storage technology would be revised to match current 45Y as follows: >> - 40% (or 20% for offshore wind) if construction begins before >> June 16, 2025; >> - 45% (or 27.5% for offshore wind) if construction begins after >> June 16, 2025, and before Jan. 1, 2026; >> - 50% (or 35% for offshore wind) if construction begins during >> 2026; and >> - 55% if construction begins after Dec. 31, 2026. >> >> >> >> >> >> This content percentage wont matter to residential system owners – 25D >> still goes away at EOY, no domestic content requirements... >> >> Only folks leasing systems can get the credit, THEN domestic content >> matters. PV Magazine has good summary article. >> >> >> https://pv-magazine-usa.com/2025/07/10/what-the-budget-bill-means-for-energy-storage-tax-credit-eligibility/ >> >> >> >> Wannabe residential battery owners will likely feel the most immediate >> impact of the OBBB. >> >> Updates to the 25D residential solar tax credit, which covers solar >> panels, solar water heaters and related property like home battery storage >> systems, have significantly shortened the timeline for homeowners to access >> the credit. >> >> Now, home batteries will only qualify for the 30% tax credit if they’re >> purchased and installed by the end of the year before the credit phases out >> entirely. >> >> There is a bright spot: residential systems leased from third parties >> will remain eligible for tax credits beyond 2025, as they rely on 48E >> instead of 25D. >> >> >> >> >> >> >> >> >> >> >> *Michael Mahon* (he/him) >> Solar Academy Manager | SMA America >> >> +1 916 918 9412 >> SMA America <https://www.sma-america.com/> | Solar Academy >> <https://solaracademy.sma.de/en/> | TechTip Channel >> <https://www.youtube.com/playlist?list=PLoiOll7F4i-_Wc4JVN8ga2x2vxc8xews_> >> | Upcoming Academy Trainings >> <https://solaracademy.sma.de/en/courses.html?filter%5b1%5d=English&filter%5b2%5d=United%20States> >> >> >> <https://www.sma-america.com/products/hybrid-inverters/sunny-boy-smart-energy> >> >> This email and any attachments thereto may contain SMA America, LLC >> confidential, privileged and private material for the sole use of the >> intended recipient. Any review, copying, or distribution of this email (or >> any attachments thereto) by others is strictly prohibited. If you are not >> the intended recipient, please contact the sender immediately and >> permanently delete the original and any copies of this email and any >> attachments thereto. Thank you. >> >> >> >> *From:* RE-wrenches <re-wrenches-boun...@lists.re-wrenches.org> *On >> Behalf Of *scot.arey--- via RE-wrenches >> *Sent:* Thursday, July 17, 2025 8:11 AM >> *To:* RE-wrenches <re-wrenches@lists.re-wrenches.org> >> *Cc:* scot.a...@solarcentex.com >> *Subject:* [RE-wrenches] Is there a domestic content reqt for batteries >> effective now? For Residential? >> >> >> >> >> >> >> >> I consider myself mostly pretty aware of policy issues that effect >> business but this paragraph in a Seeking Alpha investment article caught my >> eye. Is there a new domestic content reqt for batteries in residential >> installations? >> >> >> >> "The higher domestic content batteries comply with the new requirement in >> the U.S. federal budget law, which retroactively enforces a 45% >> U.S.-sourced materials threshold for solar and battery products starting >> June 16, 2025." >> https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1 >> >> >> <https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1> >> >> Enphase Energy begins shipments of IQ Battery 5P with higher domestic >> content - Seeking Alpha >> <https://seekingalpha.com/news/4468352-enphase-energy-begins-shipments-of-iq-battery-5p-with-higher-domestic-content#source=first_level_url%3Aportfolio%7Ccontent_type%3Aall%7Csection%3Aportfolio_content_unit%7Csection_asset%3Alatest%7Cline%3A1> >> >> Discover Enphase Energy's new IQ Battery 5P with increased U.S.-sourced >> materials, complying with updated federal standards. >> >> seekingalpha.com >> >> >> >> Wanting to make sure I'm not setting up this years customers for issues >> getting the 30% Federal tax credit/ >> >> >> >> >> >> *Howard "Scot" Arey* >> >> *Owner, Solar CenTex* >> >> >> >> NABCEP PV Installation Professional >> >> TECL 29755 >> >> 254-300-1228 >> _______________________________________________ >> List sponsored by Redwood Alliance >> >> Pay optional member dues here: http://re-wrenches.org >> >> List Address: RE-wrenches@lists.re-wrenches.org >> >> Change listserver email address & settings: >> http://lists.re-wrenches.org/options.cgi/re-wrenches-re-wrenches.org >> >> There are two list archives for searching. When one doesn't work, try the >> other: >> https://www.mail-archive.com/re-wrenches@lists.re-wrenches.org/ >> http://lists.re-wrenches.org/pipermail/re-wrenches-re-wrenches.org >> >> List rules & etiquette: >> http://www.re-wrenches.org/etiquette.htm >> >> Check out or update participant bios: >> http://www.members.re-wrenches.org >> >> _______________________________________________ > List sponsored by Redwood Alliance > > Pay optional member dues here: http://re-wrenches.org > > List Address: RE-wrenches@lists.re-wrenches.org > > Change listserver email address & settings: > http://lists.re-wrenches.org/options.cgi/re-wrenches-re-wrenches.org > > There are two list archives for searching. When one doesn't work, try the > other: > https://www.mail-archive.com/re-wrenches@lists.re-wrenches.org/ > http://lists.re-wrenches.org/pipermail/re-wrenches-re-wrenches.org > > List rules & etiquette: > http://www.re-wrenches.org/etiquette.htm > > Check out or update participant bios: > http://www.members.re-wrenches.org > >
_______________________________________________ List sponsored by Redwood Alliance Pay optional member dues here: http://re-wrenches.org List Address: RE-wrenches@lists.re-wrenches.org Change listserver email address & settings: http://lists.re-wrenches.org/options.cgi/re-wrenches-re-wrenches.org There are two list archives for searching. When one doesn't work, try the other: https://www.mail-archive.com/re-wrenches@lists.re-wrenches.org/ http://lists.re-wrenches.org/pipermail/re-wrenches-re-wrenches.org List rules & etiquette: http://www.re-wrenches.org/etiquette.htm Check out or update participant bios: http://www.members.re-wrenches.org
