SEPA Tech Brief Normalization of Solar Investment Tax Credits
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SEPA Tech Brief Normalization of Solar Investment Tax Credits

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The Emergency Economic Stabilization Act of 2008 included an eight-year extension of the commercial and residential solar ITC, elimination of the monetary cap for residential solar electric installations, and permitted utilities and alternative minimum tax (AMT) filers to utilize the credits.

Notably, rate-regulated utilities’ under rules set forth in Section 50 of the Internal Revenue Code.