IRA, ITC, and Solar Policy: What Landlords Need to Know Going Into 2026

What's in force

• 30% ITC through 2032, stepping down after.
• Direct-pay for tax-exempt entities (HOAs, non-profits, some tribal and municipal owners).
• Transferability — for-profit owners without enough tax appetite can sell the credit to another taxpayer.
• Domestic-content bonus (+10%) for projects using US-manufactured modules and steel.
• Low-income community bonus (+10 to +20%) for projects in qualifying census tracts.
• Prevailing wage + apprenticeship — required to earn the full 30%; otherwise credit drops to 6%.

What changed in 2025

• Domestic-content thresholds tightened slightly.
• IRS Rev. Proc. 2025-XX clarified apprenticeship documentation — most reputable installers now handle this in-house.
• Additional low-income allocation for multifamily properties in HUD-defined difficult-development areas.

The 2026 calendar

No major solar-specific legislation expected. State-level PUC rate cases are the more meaningful policy variable — California, New York, and Massachusetts all have active solar-adjacent proceedings.

Practical takeaway

If you've been waiting for policy clarity, you have it. Every major economic support for rental-property solar is in place through the end of the decade.

Want to see what your roof could earn? Estimate your NOI lift or talk to our team.