A 30% tax credit with no cap:

• • Direct pay available for tax-exempt organizations as well as state, local, or tribal government

  • Fully transferable tax credit

  • Solar plus battery storage and standalone battery storage projects are eligible

Affordable housing solar benefits:

• • 10% tax credit for projects located in a low-income community

  • 20% tax credit for projects located in a qualifying low-income residential building project or a low-income economic benefit project

Supplemental tax credits for developers:

• • 10% tax credit for meeting domestic production requirements

  • 10% tax credit if the qualified facility is located in an “energy community,” defined as a brownfield site or an area that has significant employment related to the extraction, processing, transport, or storage of coal, oil, or natural gas