The credit homeowners claimed themselves expired on December 31, 2025. The commercial credit behind it did not, and it runs through 2027. Here is how that value still reaches you, as a discount off your price rather than a refund at tax time.
The 30% credit homeowners claimed on their own returns, Section 25D, expired on December 31, 2025. The commercial clean electricity credit, Section 48E, did not. It runs through 2027. The difference matters because a commercial owner can still claim it, and there are now financing structures built specifically to hand that value back to you.
Participate Energy or Concert Finance holds ownership of the equipment on your roof for an initial term. That commercial ownership is what makes the project eligible for a credit no longer available to you directly.
Rather than a refund at tax time, the value is applied to your system price before anything is signed or financed. You see a smaller number on the proposal, and that smaller number is what you pay or finance.
Both programs include a route to owning the system outright. Propel transfers at Year 5. Participate opens a purchase option at Year 6 and on each anniversary after, at fair market value.
The 25D credit was worth 30%, but only if you had the federal tax liability to absorb it and the patience to wait for tax season. For a large share of homeowners it was worth considerably less than the headline.
| Old 25D Credit (expired) | 48E Passthrough (2026) | |
|---|---|---|
| When you get the value | At tax time, the following year | Before you sign, off the price |
| Tax liability required | Yes, or the credit carries forward | None |
| Paperwork you file | IRS Form 5695 | Nothing |
| Value if you are retired or low-liability | Often far less than 30% | Full discount regardless |
| You own the system | Immediately | After the initial term |
| Available now | No, ended 12/31/2025 | Yes, through 2027 |
The honest tradeoff is ownership timing. You are trading immediate title for a discount you can no longer get any other way. For a homeowner who was never going to absorb a $15,000 credit against their tax bill, that is not much of a trade.
We run both on every eligible home, because which one wins depends on your address and your situation rather than on which one we would rather sell.
A prepaid lease with a 30% or 35% discount set by domestic content. Pay the prepayment in cash and owe nothing monthly, or finance it through Credit Human. No dealer fee, no project or system size caps, no FICO requirement on the lease itself, and rental and investment properties qualify. Available in eight states.
A loan with up to 20% off a solar-only system and up to 35 to 40% once storage is included, plus Energy Community and domestic content bonuses. Terms from 5 to 25 years, no dealer fee, no prepayment penalty, 660 FICO minimum. Accepts manufactured homes and multi-unit properties. California, Colorado and Texas.
The questions we field most often since the residential credit ended.
We run both programs against your actual utility rate, roof and usage, and show you both sets of numbers before you decide anything.
