CANON · REGULATION / IRA-48E-SOLAR

Clean Electricity Investment Tax Credit

DefinedTerm · Legislation

Inflation Reduction Act § 48E provides a 30% investment tax credit for qualifying clean electricity facilities including solar PV. Full credit requires: prevailing wage compliance for construction workers, apprenticeship hour requirements (12.5% of total labor hours), and domestic content bonus (additional 10% for US-manufactured components). Credit value: 6% base + bonuses up to 50% for energy communities and low-income projects.

TERM CODE: ira-48e-solar
LEGISLATION IDENTIFIER: IRA § 48E (P.L. 117-169)
LEGISLATION JURISDICTION: United States / California
LEGISLATION LEGAL FORCE: https://schema.org/InForce
EXTERNAL REFERENCE: https://www.govinfo.gov/link/uscode/26/48E
ADDITIONAL PROPERTY: in-effectstatus Solar construction projects claiming IRA § 48E must document prevailing wage rates paid, apprenticeship hours by trade, and component origin. Signed daily labor and material records are the IRS audit evidence — and the difference between 6% and 50% credit.reason infrastructureappliesSectors renewable-energy-projectappliesTriggers appliesMaterials 1jurisdictionRank

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