Changes to Clean Energy Tax Credits for Businesses

This guide outlines significant changes to clean energy tax incentives affecting businesses due to the reconciliation bill, known as OBBBA. It details the elimination of the qualified commercial clean vehicle credit, which previously allowed businesses to receive up to $7,500 for eligible new clean vehicles purchased before September 30, 2025. The guide also discusses the alternative fuel vehicle refueling property credit, which remains available until June 30, 2026, and can provide up to $100,000 per qualifying unit for EV charging stations. Additionally, it covers the Section 179D deduction for energy-efficient commercial buildings, which will no longer apply for constructions beginning after June 30, 2026. Lastly, the clean electricity investment credit for solar and wind projects is addressed, with deadlines for eligibility outlined. The guide emphasizes the importance of reviewing project timelines and consulting with tax advisors to maximize potential tax savings before the new deadlines.