<div dir="ltr"><div dir="ltr"><div><div class="gmail_default" style="font-family:arial,helvetica,sans-serif">I agree, but I have a client who is a tax attorney and even specializes in energy-related tax credits, and he is insisting that he wants to pay me in December for a January battery installation. He is going to take the tax credit. Ask ten attorneys and expect a dozen answers!</div><br clear="all"></div><div><div dir="ltr" class="gmail_signature"><div dir="ltr"><br>Jason Szumlanski<div><span style="color:rgb(51,51,51);font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;font-size:13px">Principal Solar Designer | Florida Solar Design Group</span><br style="color:rgb(51,51,51);font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;font-size:13px"><span style="color:rgb(51,51,51);font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;font-size:13px">NABCEP Certified Solar Professional (PVIP)</span><br style="color:rgb(51,51,51);font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;font-size:13px"><span style="color:rgb(51,51,51);font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif;font-size:13px">Florida State Certified Solar Contractor CVC56956</span></div><div><font color="#333333" face="Roboto, RobotoDraft, Helvetica, Arial, sans-serif">Florida Certified Electrical Contractor EC13013208</font></div></div></div></div><br></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Mon, Aug 18, 2025 at 2:35 PM Harry Mahon via RE-wrenches <<a href="mailto:re-wrenches@lists.re-wrenches.org">re-wrenches@lists.re-wrenches.org</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex"><div class="msg4736699389548402153">
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<p class="MsoNormal"><span style="font-size:11pt">I would seek guidance from a tax attorney as noted.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">I do not believe that is correct information for residential non-TPO systems if the implication is they can be placed in service AFTER Dec 31, 2025 if 5% spent before that date – the recent Treasury guidance
is NOT applicable to 25D tax credits, only 45Y and 48E. <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><a href="https://www.irs.gov/pub/irs-drop/n-25-42.pdf" target="_blank">Sections 45Y and 48E Beginning of Construction Notice</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">25D eligibility goes away completely on Dec 31 2025, and system must be operational (either placed in service or
<i>possibly</i> tested operational but waiting for PTO) by then to claim credit.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">Best regards – <u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt">Mike<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><br>
<b>Michael Mahon</b> (he/him)<b><br>
</b>Solar Academy Manager | SMA America <span style="font-size:11pt"><u></u><u></u></span></p>
<p class="MsoNormal">+1 916 918 9412<u><br>
</u><a href="https://www.sma-america.com/" target="_blank">SMA America</a> | <a href="https://solaracademy.sma.de/en/" target="_blank">
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Upcoming Academy Trainings</a><u></u><u></u></p>
<p class="MsoNormal"><a href="http://www.sma-america.com/replus2025" target="_blank"><span style="color:windowtext;text-decoration:none"><img border="0" width="580" height="180" style="width: 6.0416in; height: 1.875in;" id="m_4736699389548402153Picture_x0020_1" src="cid:ii_198be783cee4cff311"></span></a><u></u><u></u></p>
<p class="MsoNormal">This email and any attachments thereto may contain SMA America, LLC confidential, privileged and private material for the sole use of the intended recipient. Any review, copying, or distribution of this email (or any attachments thereto)
by others is strictly prohibited. If you are not the intended recipient, please contact the sender immediately and permanently delete the original and any copies of this email and any attachments thereto. Thank you.<u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:11pt"><u></u> <u></u></span></p>
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<p class="MsoNormal"><b><span style="font-size:11pt;font-family:Calibri,sans-serif">From:</span></b><span style="font-size:11pt;font-family:Calibri,sans-serif"> RE-wrenches <<a href="mailto:re-wrenches-bounces@lists.re-wrenches.org" target="_blank">re-wrenches-bounces@lists.re-wrenches.org</a>>
<b>On Behalf Of </b>Kristopher Schmid via RE-wrenches<br>
<b>Sent:</b> Monday, August 18, 2025 12:14 PM<br>
<b>To:</b> RE-wrenches <<a href="mailto:re-wrenches@lists.re-wrenches.org" target="_blank">re-wrenches@lists.re-wrenches.org</a>><br>
<b>Cc:</b> Kristopher Schmid <<a href="mailto:solman@legacysolar.com" target="_blank">solman@legacysolar.com</a>><br>
<b>Subject:</b> [RE-wrenches] Resi tax credit<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Hi All,<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Just received the following in an email from my local state solar lobbying group.<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">---snip---<u></u><u></u></p>
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<p class="MsoNormal"><strong><span style="font-family:Aptos,sans-serif">Solar projects 1.5 MW (AC) or less remain eligible to use the 5% Safe Harbor rule.</span></strong><br>
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That means:<br>
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If at least 5% of project costs are incurred (equipment deposits, racking, inverters, modules) before December 31, 2025, the project qualifies as “begun construction.”<br>
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Alternatively, starting physical work—like installing racks on a rooftop—also establishes eligibility.<br>
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Once placed in service, these projects may be eligible the full 30% Residential Clean Energy Credit.
<strong><span style="font-family:Aptos,sans-serif">Contact a tax attorney for further details.</span></strong><u></u><u></u></p>
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<p class="MsoNormal">---snip---<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Has anyone heard a similar interpretation recently? A little scary that they say "may be eligible".<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Thanks,<u></u><u></u></p>
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<p class="MsoNormal">Kris<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Shine On!<br>
<br>
Kris Schmid<br>
Legacy Solar, LLC<br>
137 West 1st Avenue<br>
Luck, WI 54853<br>
<a href="http://www.legacysolar.com/" target="_blank">www.legacysolar.com</a><br>
715-653-4295<br>
NABCEP Certified PV Installation Professional<br>
Licensed Wisconsin Master Electrician<br>
BSEE<u></u><u></u></p>
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