30%
Up to 30% federal credit
6% to 30% of the qualified investment.
Clean Electricity Investment Credit (48E) - energy storage · Federal IRS
“(i) Base rate In the case of any energy storage technology which is not described in subclause (I) or (II) of clause (ii) and does not satisfy the requirements described in subclause (III) of such clause, the applicable percentage shall be 6 percent. | #### (ii) Alternative rate In the case of any energy storage technology- (I) with a capacity of less than 1 megawatt, (II) the construction of which begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (3) and (4) of subsection (d), or (III) which- (aa) satisfies the requirements of subsection (d)(3), and (bb) with respect to the construction of such property, satisfies the requirements of subsection (d)(4), the applicable percentage shall be 30 percent.”
Each figure is one program's own published amount, linked to its source. Amounts from different programs are never added together.
Federal Credits Still Available
Select any credit to read a detailed guide with eligibility requirements, rates, bonus adders, and deadlines. These guides are general information. IncentEdge's verified catalog covers state, local and utility programs in New York, plus selected federal credits that apply nationwide.
Investment Tax Credit
The flagship clean energy tax credit, with bonus adders for energy communities, domestic content, and low-income projects. Under the OBBBA, wind and solar must have begun construction by July 4, 2026, or be placed in service by December 31, 2027.
Production Tax Credit
A per-kilowatt-hour credit for electricity produced from clean energy sources over 10 years. Projects choose between the ITC and the PTC. Wind and solar face the same OBBBA deadlines as the ITC.
Advanced Manufacturing Tax Credit
A $10 billion IRA allocation for manufacturers of clean energy equipment, awarded through competitive DOE and IRS allocation rounds. Confirm with DOE whether a round is open before planning around it.
Carbon Capture & Sequestration Credit
The IRA doubled credit rates and significantly lowered capture thresholds, unlocking carbon capture economics for a much broader set of industrial and power generation projects.
Clean Hydrogen Production Credit
A 10-year production credit for clean hydrogen based on lifecycle greenhouse gas emissions. Projects with the lowest emissions (under 0.45 kg CO2e/kg H2) receive the full $3.00/kg. Facilities must begin construction before January 1, 2028.
Terminated by the One Big Beautiful Bill Act
These are no longer available for new projects. Each guide explains what changed, who can still claim it, and what is available instead.
New Energy Efficient Home Credit
A per-unit credit for contractors building energy-efficient new homes. Contractors can still claim it for homes acquired on or before June 30, 2026.
Commercial Building Energy Efficiency Deduction
A deduction for energy-efficient commercial building property. Projects that began construction on or before June 30, 2026 can still claim it in the year the property is placed in service.
Side-by-Side: Current Credits
Base credit percentage, bonus adder availability, and maximum effective rate.
Credit Stacking Rules
Most IRA credits can be layered together, but a few are mutually exclusive.
Sources: 26 U.S.C. §45Q as amended by P.L. 119-21; IRC §45V(d)(2).