Startup USA Guide
Part B · Startup-relevant scheme

Clean Electricity Investment Tax Credit (Clean Energy ITC)

Internal Revenue Service (IRC §48/§48E)

Other Growth / Scaling Energy & Clean Tech

Sections 48 and 48E provide an investment tax credit for a wide range of clean-energy and energy-storage property, with a base rate that multiplies substantially if prevailing-wage/apprenticeship, domestic-content, or energy-community conditions are met.

Type of support
Other
Best suited for
Growth
Headline amount
Up to 30%+ of qualifying investment
How much
6% base, up to 30%+ with bonus adders

Objectives

Lower the effective cost of clean-energy investment to accelerate deployment of solar, wind, storage, geothermal, and other qualifying technologies.

Who can apply?

  • Ownership of qualifying clean-energy or storage property placed in service in the US.
  • Base rate is 6%; boosted to 30% by meeting prevailing wage and apprenticeship requirements.
  • Additional 10-point bonuses available for domestic content and for projects in designated energy communities.

What do you get?

  • Dollar-for-dollar reduction in tax liability tied to qualifying investment.
  • Stackable bonus adders can push the effective credit well above the 30% boosted base rate.
  • Applies to a broad list of technologies: solar, wind, geothermal, storage, fuel cells, microgrid controllers, and more.

How to apply

Claim via the applicable IRS form when filing; project-level tax and engineering review is standard given the technical eligibility rules — work with a qualified tax advisor.

Go to official portal