Solar Tax Manual
The SEIA Federal Tax Guide for Solar Energy is a regularly updated resource created to guide you and your customers through the federal tax benefits for solar. This detailed guide is a SEIA members-only benefit. Learn more about becoming a SEIA member.
- View the Executive Summary and Table of Contents (PDF)
- Download the full Tax Manual - SEIA Members-Only
Version 9.0 is the first comprehensive update of the SEIA Solar Tax Manual since 2016. It is a comprehensive rewrite of the guide to incorporate new IRS guidance (including construction-start rules for solar projects, various private letter rulings to solar companies and final regulations on what parts of a solar project qualify as "real property" for REIT purposes), reflect the effects of the "Tax Cuts and Jobs Act" enacted at the end of 2017 (including a new 100-percent depreciation bonus, new limits on interest deductions, changes in the tax treatment of prepaid power contracts and government grants, a new base erosion anti-abuse tax that could affect tax credits, new rules for carrybacks and carryforwards unused tax benefits), add new sections on opportunity zones and special types of customers and customer arrangements (such energy savings performance contracts and "virtual" corporate PPAs) and update other parts of the guide (including on solar securitizations, Treasury cash grant litigation, DOE loan guarantees and US Export-Import Bank financing)..
SEIA’s Guide is authored by Keith Martin, a partner at the law firm of Chadbourne & Parke LLP.