Finance tool
Federal Solar Credit Timing Guide
Public Law 119-21 uses an expenditure cutoff, and IRS timing guidance explains when an expenditure is treated as made. An install year by itself is not an eligibility test.
Install year alone cannot establish an IRC §25D amount. Eligibility also depends on the expenditure-timing rule, qualifying costs and property, taxpayer and residence facts, tax liability, and filing-year rules. GeoStellar does not manufacture a credit or net cost from an install-year field.
Context
Public Law 119-21 §70506(a), enacted July 4, 2025, disallows the credit for expenditures made after December 31, 2025. IRS FS-2025-05, updated August 21, 2025, explains that an expenditure is generally treated as made when original installation is completed; construction or reconstruction uses the taxpayer's original-use boundary. Consult the source-bound guide and current IRS filing instructions for the taxpayer's facts.
State, local, utility, and contract incentives have separate administrators and timing rules. DSIRE can help locate a program, but verify it with the responsible agency or utility before entering an incentive in a cash-flow model.