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SECTION 1. PURPOSE

www.irs.gov

(1) Solar Energy Property. Section 48(a)(3)(A)(i) provides that energy property includes equipment which uses solar energy to generate electricity, to heat or cool (or provide hot water for use in) a structure, or to provide solar process heat, excepting property used to generate energy for the purposes of heating a …

  Solar

Levelized Costs of New Generation Resources in the Annual ...

www.eia.gov

small-scale solar facilities. Because battery storage is assumed to be a standalone , grid-connected system, it is not eligible for the ITC. However, battery storage in the solar PV hybrid system is modeled as a co-located system, and is therefore eligible for the ITC with the same phaseout schedule as for standalone solar PV systems.

  Solar

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