A Guide to the Evolving Tax Code for Solar and Energy Storage

As federal incentives for solar and energy storage continue to evolve, staying compliant has never been more critical or more complex. This guide breaks down the latest tax code changes impacting projects beginning in 2025 and beyond, including Section 48E, prevailing wage and apprenticeship rules, safe harbor strategies, and new Prohibited Foreign Entity (PFE) requirements. Designed for developers, owners, and financiers, it provides practical guidance to help you protect incentive value, reduce risk, and confidently plan projects in a shifting regulatory landscape.

Things you’ll learn:

What’s required to meet prevailing wage and apprenticeship rules and how to avoid costly penalties
How safe harbor strategies can help preserve credit eligibility amid changing deadlines and rules
How Section 48E replaces the traditional ITC and what it means for solar and storage projects starting in 2025
How new PFE and material assistance regulations may impact equipment selection, ownership structures, and incentives

It’s for you if you want to:

Protect the Full Value of Your Tax Credits

For developers and owners who want to ensure they’re capturing the maximum available incentives under Section 48E by meeting prevailing wage, apprenticeship, domestic content, and safe harbor requirements without risking disallowance.

Plan Projects with Confidence Amid Policy Change

Ideal for teams navigating shifting timelines, new placed-in-service deadlines, and evolving IRS guidance who need clarity on how 2025–2027 rule changes impact project planning and financing.

Reduce Compliance Risk Across the Project Lifecycle

Designed for professionals looking to avoid common pitfalls related to labor classification, recordkeeping, PFE exposure, and material assistance rules before issues become costly or irreversible.

Prepare for 2026 and Beyond

For organizations focused on long-term strategy who want to understand how upcoming PFE, material assistance, and tech-neutral credit changes will affect equipment selection, ownership structures, and future development pipelines.