State Solar Tax Credits 2026: Incentives After the Federal ITC Expired
State Credit Landing Pages: Solar Tax Credits 2026
New York (NY)
Summary of Credits
Federal ITC: EXPIRED — Section 25D ended December 31, 2025. No federal credit for new 2026 purchases.
State Credit: NY-Sun Program offers a 15% tax credit on the first $10,000 of system cost (capped at $150,000).
Stacking Math (2026):
- Total credit = State Credit only (no federal ITC in 2026)
- Example: $150,000 system cost → (15% of $10,000) = $1,500 state credit only.
Limitations: State credit applies only to systems installed by December 31, 2026.
South Carolina (SC)
Summary of Credits
Federal ITC: EXPIRED — Section 25D ended December 31, 2025. No federal credit for new 2026 purchases.
State Credit: 10% tax credit on system cost (no cap).
Stacking Math (2026):
- Total credit = State Credit only (no federal ITC in 2026)
- Example: $200,000 system cost → (10% of $200,000) = $20,000 state credit only.
Limitations: State credit expires December 31, 2026; must be claimed via Form SC-1040.
Massachusetts (MA)
Summary of Credits
Federal ITC: EXPIRED — Section 25D ended December 31, 2025. No federal credit for new 2026 purchases.
State Credit: Solar Massachusetts Renewable Target (SMART) Program offers 15% tax credit on system cost (capped at $15,000).
Stacking Math (2026):
- Total credit = State Credit only (no federal ITC in 2026)
- Example: $100,000 system cost → (15% of $15,000 cap) = $2,250 state credit only.
Limitations: SMART Program ends December 31, 2026; eligibility requires system installation by 2026.
Oregon (OR)
Summary of Credits
Federal ITC: EXPIRED — Section 25D ended December 31, 2025. No federal credit for new 2026 purchases.
State Credit: Oregon Solar Energy Program offers 10% tax credit on system cost (capped at $10,000).
Stacking Math (2026):
- Total credit = State Credit only (no federal ITC in 2026)
- Example: $120,000 system cost → (10% of $10,000 cap) = $1,000 state credit only.
Limitations: State credit expires December 31, 2026; must be claimed via Form OR-1040.
California (CA)
Summary of Credits
Federal ITC: EXPIRED — Section 25D ended December 31, 2025. No federal credit for new 2026 purchases.
State Credit: Self-Generation Incentive Program (SGIP) offers up to $10,000 (varies by system size and technology).
Stacking Math (2026):
- Total credit = State Credit only (no federal ITC in 2026)
- Example: $150,000 system cost → SGIP rebate up to $10,000 only (no federal credit to stack).
Limitations: SGIP applications close December 31, 2026; eligibility requires system installation by 2026.
Last updated: 2026-06-15