We provide lender-ready capital raise packaging and debt or equity placement support for business owners and buyers looking to secure serious term sheets and close funding on a defined timeline.
For business owners and acquirers pursuing private debt or equity, submit your deal for review. We revert within one working day with next steps and either a quote for our services.
For pre-submission discussions, we offer paid consultations. To initiate underwriting and lender outreach, submit the deal.
U.S. Commercial Solar Tax Planning
Short answer: for many U.S. commercial solar projects, not immediately, but the timing window has tightened and sloppy planning can kill eligibility. A lot of people are mixing up the residential credit expiry with commercial project credits and giving businesses the wrong answer.
The current commercial discussion is centered on the Clean Electricity Investment Credit under Section 48E, plus project timing, construction-start evidence, and compliance. If you are a developer, sponsor, landlord, or commercial owner-operator, this is now a scheduling and documentation issue, not just a tax headline issue.
Before this, many businesses were used to hearing "30% solar tax credit" and stopping there. That shorthand is no longer enough. For commercial projects placed in service after 2024, the IRS now frames the investment-side incentive under Section 48E as a technology-neutral clean electricity credit.
The IRS states that the Clean Electricity Investment Credit is available for qualified facilities and energy storage technology placed in service after December 31, 2024, with a base amount of 6% and a higher amount that can reach 30% if prevailing wage and apprenticeship requirements are met. The IRS also notes potential bonus increases for domestic content and energy community location, where applicable.
They are being restricted and compressed for many wind and solar projects, which is why people are saying "they are ending." That statement is directionally useful, but it is incomplete. The real answer depends on your project timeline and whether you can prove timely beginning of construction under the updated IRS guidance.
IRS Notice 2025-42 explains the beginning-of-construction requirements tied to the termination provisions for Sections 45Y and 48E for applicable wind and solar facilities. It also describes the credit termination date and the beginning-of-construction deadline framework that now matters for deal planning.
| Issue | What It Means For Commercial Solar | Practical Takeaway |
|---|---|---|
| 48E Exists | The IRS describes 48E as the clean electricity investment credit that applies to qualified facilities and energy storage placed in service after Dec. 31, 2024. | Commercial projects still have a path, but you need proper structuring and compliance. |
| Residential Confusion | Residential credit rules and deadlines are being wrongly used as a proxy for commercial projects. | Separate residential homeowner content from commercial developer planning. |
| OBBBA / IRS Notice 2025-42 Timing Rules | Notice 2025-42 discusses termination rules and timing for applicable wind and solar facilities, including a beginning-of-construction deadline framework. | Your schedule and evidence trail now drive tax eligibility risk. |
| Beginning Of Construction Evidence | Notice 2025-42 states the Physical Work Test is the core method for establishing timely beginning of construction for this deadline framework (subject to the notice’s stated exceptions). | A weak paper trail can cost more than a pricing mistake. |
The dates matter more than the headlines. IRS Notice 2025-42 states that the credit termination date applies to applicable wind and solar facilities placed in service after December 31, 2027, and that this termination date applies to facilities whose construction begins after July 4, 2026.
The same notice also states that a taxpayer may establish construction has begun before July 5, 2026 by satisfying the Physical Work Test, with continuity requirements still in the picture. This is exactly why developers need tax counsel and construction documentation in the loop early, not after EPC contracts are already rushed.
A sponsor assumes "we signed something, so we are safe," then finds out the evidence does not satisfy the applicable beginning-of-construction standard.
The project team coordinates EPC, tax counsel, accounting, and financing timelines so construction proof and tax filing evidence are built into the execution plan.
In many cases, yes, subject to eligibility and proper tax execution. The IRS clean electricity investment credit page says 48E is eligible for direct payment or transfer. The transfer route matters for developers that do not want to rely only on their own tax appetite.
The IRS transferability FAQ also makes clear that transfer transactions are structured under rules that include cash-only payment, unrelated-party requirements, registration numbers, and transfer election statements attached to tax returns. This is a real compliance workflow, not a casual side agreement.
That is usually a mix-up with residential credit deadlines. Commercial projects are governed by a different framework, and timing plus qualification details matter.
Credit amounts, eligibility, and bonus treatment depend on facts, compliance, and filing. The 30% figure is not a blanket promise.
Late tax planning can break financing assumptions, credit pricing, and closing timelines.
Transferability is rule-based and document-heavy. Serious counterparties will ask for diligence, registration details, and legal/tax support.
We are not tax preparers and we do not replace your CPA or tax counsel. What we can do is help structure the capital side around the tax-credit reality so your financing plan reflects actual timing, documentation, and execution constraints.
That includes commercial finance planning for developers, owner-operators, and sponsors who need a cleaner path between project economics, lender requirements, and tax-credit monetization strategy. If you are also evaluating international solar economics, you can compare assumptions with our page on solar project ROI in India.
We help sponsors and businesses structure the capital side of commercial projects around actual documentation, lender expectations, timing risk, and tax-credit monetization planning. If your project is live, submit the file and we will review the financing angle with the correct execution lens.
Submit Your DealNot as a simple blanket rule. Commercial eligibility depends on the applicable credit framework, project timing, and compliance details, including updated IRS guidance.
No. Many online posts confuse the two. Residential and commercial projects are not analyzed the same way.
Section 48E is the Clean Electricity Investment Credit framework used for qualifying clean electricity facilities and certain energy storage technology under the current IRS regime.
Potentially yes, if the project and taxpayer qualify and the transfer is executed under IRS rules, including required documentation, registration, and tax return filings.
No. Eligibility is not something you should assume from one contract alone. The project must satisfy the applicable statutory and IRS requirements.
No. Clients need their own tax counsel and CPA. We focus on the financing and transaction-structuring side.
The IRS clean electricity investment credit page points taxpayers to Form 3468, filed with the annual return for the first taxable year in which the credit is reported.
Waiting too long to align development milestones, tax documentation, and financing strategy. Timing mistakes are becoming more expensive than many sponsors realize.
Informational only. This page is not an offer to lend, tax advice, legal advice, or accounting advice. Financing and tax-credit outcomes are subject to underwriting, counterparties, compliance, documentation quality, and third-party approvals.
Financely advises growth-focused businesses on accessing capital by introducing their opportunities to professional investors. Financely is not a securities broker or dealer. Where appropriate, engagements are coordinated with regulated broker-dealers, investment banks, legal counsel, and other specialists.
Financely does not solicit, offer, or accept orders to buy or sell securities and makes no assurance regarding capital-raising outcomes.
Services are strictly business-to-business. Financely does not provide personal finance, consumer credit, or retail advisory services.
Advisory services are reserved for post-revenue companies that recognize the time and resources required for professional underwriting.
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All mandates start with an RFQ. We review submissions, issue a brief Go/No-Go memo, and where bankable, release a Term Sheet that leads to funding. We arrange capital across Senior Secured, Unitranche, Second Lien/Mezzanine, Preferred Equity, and Gap Solutions. We do not process deals by email or chat.
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Financely Inc. (“Financely”) provides corporate-finance advice and is wholly owned by Aurora Bay Trust, a trust formed under Bahamian law, together with its authorized affiliates. Depending on deal structure, jurisdiction, and local rules, engagements may be carried out through Financely Group LLC, a non-deposit-taking, non-banking financial company; Ashford Capital Advisory LLC; or another related entity.
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