One of the most confusing aspects of the OBBB involves Section 25D, the 30% homeowner tax credit for solar.
The language in the actual bill says that a system needs to be “paid for” by December 31, 2025. But what does that actually mean? Do you just need to pay for the system by that date to get the credit? Do you need to start construction? Does it need to be completely up and running?
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