
Investment Tax Credit
Topic
Investment Tax Credit
The investment tax credit (ITC) is a federal credit worth 30% of the cost of a qualifying clean energy project when prevailing wage and apprenticeship rules are met, and up to 50% or more with bonus adders. Projects that begin construction after 2024 claim it under Section 48E, and owners can use it, sell it or, if tax-exempt, take it as cash.







