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Solar Projects under the One Big Beautiful Bill Act (OBBBA)

Sector: Solar • Location: United States

Source: PV Magazine USA

Project
Planned

The One Big Beautiful Bill Act (OBBBA) introduces early phase-outs of the 48E Investment Tax Credit (ITC) and 45Y Production Tax Credit (PTC) for solar projects in the U.S., affecting project development timelines and incentives. Projects must begin construction within 12 months of July 4, 2025, and be placed in service by December 31, 2027, to qualify for credits, with some safe harbor provisions

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The project “Solar Projects under the One Big Beautiful Bill Act (OBBBA)” is an infrastructure initiative in the Solar sector, located in United States. Taiyo aggregates data on it from PV Magazine USA.

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planned

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Description

Description

The One Big Beautiful Bill Act (OBBBA) introduces early phase-outs of the 48E Investment Tax Credit (ITC) and 45Y Production Tax Credit (PTC) for solar projects in the U.S., affecting project development timelines and incentives. Projects must begin construction within 12 months of July 4, 2025, and be placed in service by December 31, 2027, to qualify for credits, with some safe harbor provisions extending to mid-2030. The bill impacts both utility-scale and residential solar projects, with residential solar tax credits phasing out for projects not installed by the end of 2025.

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High

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