{"id":107783,"date":"2024-11-12T08:00:15","date_gmt":"2024-11-12T13:00:15","guid":{"rendered":"https:\/\/\/?p=107783"},"modified":"2024-11-11T09:25:58","modified_gmt":"2024-11-11T14:25:58","slug":"financiers-not-homeowners-qualify-for-domestic-content-on-residential-solar","status":"publish","type":"post","link":"https:\/\/\/2024\/11\/financiers-not-homeowners-qualify-for-domestic-content-on-residential-solar\/","title":{"rendered":"Financiers\u2014not homeowners\u2014qualify for domestic content on residential solar"},"content":{"rendered":"
Contrary to initial interpretations, it is possible for residential solar projects to take advantage of the domestic content bonus credit in the Inflation Reduction Act (IRA). However, homeowners aren\u2019t the ones gaining the tax break.<\/p>\n
Credit: Sunnova<\/p><\/div>\n
When projects use domestically made solar components, they can tack on an additional 10% to the Investment Tax Credit (ITC), a 30% tax credit valued against the total cost of a renewable energy project. The ITC is a longstanding subsidy in solar that historically has been available across market scales. But domestic content \u2014 among other bonus adders in the IRA \u2014 is not available to every customer.<\/p>\n
Individual homeowners can\u2019t claim the domestic content bonus, but businesses can. To meet domestic content eligibility on a residential project, the array must be leased to the homeowner or the homeowner must enroll in a power purchase agreement. In other words, residential projects can qualify for the domestic content bonus adder through third-party ownership (TPO), and the business financing the project receives the credit.<\/p>\n
\u201cHomeowners and contractors will not be able to capture the credit directly,\u201d said Glenn Woodruff, associate product marketing manager at solar racking manufacturer IronRidge<\/a>. \u201cWhether the TPO financiers elect to share any benefits of the [domestic content bonus] with installers and\/or homeowners is a matter that is completely up to the discretion of each TPO financier.\u201d<\/p>\n