Incentives depend on project eligibility and timing. Build the case without unapproved benefits, then add documented incentives separately.
Federal timelines changed
Reviewed October 12, 2026: IRS guidance states that Section 30C is unavailable for refueling property placed in service after June 30, 2026. Section 179D is unavailable for property whose construction begins after June 30, 2026. Older descriptions extending these programs through 2032 are not current.
Solar, wind and storage have separate rules. Verify construction and service dates, ownership and other conditions with a tax advisor. Do not assume a universal credit percentage.
Utility rebates are separate
ComEd offers business efficiency programs including assessments and incentive services. Offerings, measures, documentation and funding can change. Obtain the application for the account and project.
Ask whether pre-approval is needed before ordering or installation. Verify equipment, deadlines, costs and inspections. Keep approval and payment records; an online estimate is not a paid rebate.
Build an eligibility file
- Customer, meter, utility and ownership.
- Equipment specifications and scope.
- Ordering, construction, installation and service dates.
- Program rules and application version.
- Approvals, invoices and verification.
- Taxpayer claiming benefits and eligibility advice.
- Restrictions on combining programs.
Layer the economics
Show installed and recurring costs first. Deduct approved rebates separately. Potential tax effects are distinct from cash rebates: identify who receives them and when.
A deduction differs from a credit. Neither is immediate cash for every owner. Financing can change ownership, allocation and timing.
Coordinate property rights
Confirm installation authority, maintenance responsibility, lender approval and lease duration. Incentives do not resolve roof rights or removal obligations.
Questions before committing
Which rules apply today? Which dates control? Is prior approval required? Who carries denial risk? What documentation is needed? Put responsibilities in writing.
Sources and scope
- ENERGY STAR: building benchmarking
- IRS: clean energy credit and deduction termination rules
- ComEd: business energy programs
- IRS: wind and solar construction timing
- IRS: clean electricity investment credit
Reviewed October 12, 2026. Confirm effective tariffs, program rules and signed terms for the actual account. Hypothetical examples are planning calculations, not current offers or client results.
Request a property energy review