OBBB for me is all residential must be on your Federal form 5695 by
December 31. New construction residential energy must be on 5695 the
following December.
Dave Angelini Offgrid Solar
"we go where powerlines don't"
[12]https://offgridsolar1.com/ [13] [12]
e-mail [email protected]
text 209 813 0060
On 2025-08-14 7:19 am, Dave Tedeyan via RE-wrenches wrote:
Hi All,
I am reviving this thread for a moment regarding a non-profit site.
Does anyone know whether and how the direct pay provision for
non-profits was affected by the recent big ugly bill? I am wondering
whether they could still apply for direct pay next year if the project
was completed at the end of this year? Or if this is one of those
things that are sunsetting a little bit later, can they still apply for
the direct pay provision if it is installed in the spring of next year?
I appreciate the groups knowledge here!
Cheers,
Dave
On Fri, Jul 18, 2025 at 2:02 PM Jay via RE-wrenches
<[email protected]> wrote:
I think we also need to be very cautious in what people tell potential
clients as Trump could issue an executive order changing all of this.
I read he's making changes to the commercial side of things.
Jay
On Jul 18, 2025, at 11:27 AM, Kirk Herander via RE-wrenches
<[email protected]> wrote:
So what is the text of subparagraph (B)?? Obviously there is a
difference of opinion amongst expert interpreters.
On Fri, Jul 18, 2025 at 11:43 AM Harry Mahon via RE-wrenches
<[email protected]> wrote:
Unfortunately I think the actual language of 25D defines expenditure
differently than an exchange of money, and would imagine it will be
enforced by this administration...
From
https://www.solarinsure.com/final-changes-to-solar-tax-credit-from-h-r-1
[1] and quoted is directly from language of 25D (I think the callout
from 25D is actually (e)(8)(A) ):
An interesting note with the amendment is the language "with
expenditures made after December 31st". Some have postulated that the
change in language here could mean that homeowners could take the
credit if they simply paid for the system before the end of 2025. This
is clarified in 26 USC 25D(8)(A) [2]:
_"Except as provided in subparagraph (B), an expenditure with respect
to an item shall be treated as made when the original installation of
the item is completed."_
_ _
Unfortunately for homeowners, this means that the system does need to
be fully installed by the end of 2025 in order to still claim the
credit.
----------
Michael Mahon (he/him)
Solar Academy Manager | SMA America
+1 916 918 9412
SMA America [3] | Solar Academy [4] | TechTip Channel [5] | Upcoming
Academy Trainings [6]
<image001.jpg> [7]
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
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From: RE-wrenches <[email protected]> On Behalf
Of Amos Post via RE-wrenches
Sent: Friday, July 18, 2025 9:26 AM
To: RE-wrenches <[email protected]>
Cc: Amos Post <[email protected]>
Subject: Re: [RE-wrenches] Residential credits: buy now, install
later...?????
If this is the case, when would the system need to be installed by???
There must be a deadline...?
<image002.jpg>
Amos Post
Integrity Energy
W 802.763.7023
C 802.291.2188
ienergyVT.com [8]
Facebook [9]
On Jul 17, 2025, at 7:39 PM, Howie Michaelson via RE-wrenches
<[email protected]> wrote:
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
<[email protected]> wrote:
Residential tax credit:
https://pv-magazine-usa.us13.list-manage.com/track/click?u=2790e780a1533f4bc05c8679a&id=
[10]
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 / [email protected]
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
<[email protected]> 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 [3] | Solar Academy [4] | TechTip Channel [5] | Upcoming
Academy Trainings [6]
<image001.jpg> [7]
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 <[email protected]> On Behalf
Of scot.arey--- via RE-wrenches
Sent: Thursday, July 17, 2025 8:11 AM
To: RE-wrenches <[email protected]>
Cc: [email protected]
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
[11]
Enphase Energy begins shipments of IQ Battery 5P with higher domestic
content - Seeking Alpha [11]
Discover Enphase Energy's new IQ Battery 5P with increased U.S.-sourced
materials, complying with updated federal standards. [11]
seekingalpha.com [11]
[11]
Wanting to make sure I'm not setting up this years customers for issues
getting the 30% Federal tax credit/ [11]
[11]
[11]
Howard "Scot" Arey [11]
Owner, Solar CenTex [11]
[11]
NABCEP PV Installation Professional [11]
TECL 29755 [11]
254-300-1228 [11]
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[11] _______________________________________________
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--
Kirk Herander / [email protected]
Owner|Principal, VT Solar, LLC
_Celebrating our 34st Anniversary 1991-2025!!_
dba Vermont Solar Engineering
802.559.1225 _______________________________________________
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Links:
------
[1]
https://www.solarinsure.com/final-changes-to-solar-tax-credit-from-h-r-1
[2]
https://uscode.house.gov/view.xhtml?req=(title:26%20section:25D%20edition:prelim)
[3] https://www.sma-america.com/
[4] https://solaracademy.sma.de/en/
[5]
https://www.youtube.com/playlist?list=PLoiOll7F4i-_Wc4JVN8ga2x2vxc8xews_
[6]
https://solaracademy.sma.de/en/courses.html?filter%5b1%5d=English&filter%5b2%5d=United%20States
[7]
https://www.sma-america.com/products/hybrid-inverters/sunny-boy-smart-energy
[8] http://www.ienergyvt.com/
[9] https://www.facebook.com/integrityenergyllp?ref=hl
[10]
https://pv-magazine-usa.us13.list-manage.com/track/click?u=2790e780a1533f4bc05c8679a&id=f0c9594dad&e=08687aaaf2
[11]
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
[12] http://members.sti.net/offgridsolar/
[13] https://offgridsolar1.com/
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