Federal ITC Expired Dec 31, 2025 — State & Utility Programs Remain

Solar Incentives & Rebates (2026)

The 30% federal solar tax credit is gone for homeowner-owned systems. But state tax credits, SREC markets, net metering, and utility rebates remain active. Here's what's still on the table — by your ZIP code.

✓ State credits in 6+ states✓ SREC markets active✓ Net metering in most states✓ Utility rebates remain

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The 2026 Solar Incentive Landscape

The residential solar market shifted fundamentally on July 4, 2025, when the One Big Beautiful Bill eliminated the 30% Section 25D tax credit for homeowner-owned solar systems installed after December 31, 2025. This was the single largest driver of solar adoption since 2006.

What remains: state-level tax credits in several states, SREC markets in the Mid-Atlantic and Northeast, net metering in most states, utility rebates from many providers, and the commercial 48E credit (through 2027) for third-party-owned systems under lease or PPA arrangements.

What's Expired vs. What's Active

Expired Dec 31, 2025

  • ✕ Federal 30% homeowner solar ITC (25D)
  • ✕ Federal battery storage credit (homeowner-owned)
  • ✕ Federal wind energy credit (homeowner)

Still Active in 2026

  • ✓ State solar tax credits (AZ, HI, MA, NM, NY, SC)
  • ✓ SREC markets (DC, DE, MD, NJ, OH, PA, VA)
  • ✓ Net metering in most states
  • ✓ Utility rebates (varies by provider)
  • ✓ 48E commercial ITC for lease/PPA (through 2027)

Should You Buy or Lease Solar in 2026?

Without the 30% homeowner ITC, the buy-vs-lease calculus has shifted. Leasing and PPAs have become more financially competitive because the installer (not you) claims the commercial 48E credit and passes savings through lower monthly rates.

However, ownership still wins long-term if you: (a) have meaningful state tax credits available, (b) live in a state with strong net metering, or (c) plan to stay in your home 15+ years. Our local solar pros can model both scenarios for your specific situation.

Solar Incentive FAQs — 2026

Is the federal solar tax credit still available in 2026?

No. The 30% residential solar ITC (Section 25D) expired December 31, 2025 when the One Big Beautiful Bill was signed July 4, 2025. Homeowners who purchased and installed solar systems by December 31, 2025 can still claim the credit on their 2025 tax returns. In 2026, homeowners who use solar leases or PPAs can still benefit indirectly from the commercial 48E credit, which installers pass through as lower monthly rates.

Which states still have solar tax credits in 2026?

Several states have their own solar tax credits that remain active: Arizona (25%, up to $1,000), Hawaii (35%, up to $5,000), Massachusetts (15%, up to $1,000), New Mexico (10%, up to $6,000), New York (25%, up to $5,000), and South Carolina (25%). Check your state energy office for current program status.

What is net metering and is it still worth it?

Net metering allows you to export excess solar power to the grid in exchange for bill credits. It remains active in most states but rates have changed. California's NEM 3.0 pays lower export rates than the legacy NEM 2.0 program. Battery storage significantly increases solar's value under NEM 3.0 by letting you consume solar energy during peak-rate periods instead of exporting at low rates.

Is solar leasing (PPA) a better option now that the ITC expired?

Leasing and PPAs have become more competitive since the homeowner ITC expired. The installer (not you) owns the system and claims the commercial 48E credit through 2027, passing savings through lower monthly rates. The trade-off: you don't own the system and won't benefit from rising electricity prices the same way a system owner would. Compare total 25-year costs carefully before deciding.

What utility solar rebates are still available in 2026?

Many utilities offer solar rebates separate from the expired federal credit, typically $0.10–$0.50 per watt installed. Programs vary significantly by utility. Enter your ZIP to see what your specific utility currently offers. Utility programs are the primary remaining cash incentive for homeowner-owned solar systems in 2026.

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