plants—those with a capacity rating of 1 megawatt (MW) or greater— and smallscale systems—those systems with a capacity rating of less than 1 MW. All c ommercial and utilityscale plants with a construction start date on or after January 1, 2022, or those plants placed in service after December 31, 2023, receive a 10% ITC. The ITC expires completely, however, for residentialowned ...
![](/themes/3fr7/images/logo/logo.png)