Applications: Stationary Energy Storage
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Sources and links on page 223 (3)
Links embedded in the original report PDF, including citations and other references. These destinations have not been independently reviewed. Links open in a new tab.
- https://www.mossadams.com/articles/2025/08/transferability-survives-new-tax-legislation
- https://www.grantthornton.com/insights/alerts/tax/2025/insights/energy-incentives-under-obbba-what-you-need-to-know
- https://modoenergy.com/research/obbba-2025-project-timelines-capex-bess-wind-solar-construction-safe-harbor-ercot-caiso-pjm-nyiso-isone-miso-trump
Text on page 223
One Big Beautiful Bill Act (OBBB) Provisions Electric Vehicles
Section 30D – New EV Purchase Credit: The $7,500 consumer credit now ended for vehicles acquired after Sept 2025, cutting the original 2032 timeline by seven years
Section 25E – Used EV Purchase Credit: The $4,000 credit for used EVs ended for vehicles acquired after Sept 30, 2025, ending seven years earlier than planned.
Section 45W – Commercial Clean Vehicle Credit: Ended early; only zero-emission commercial vehicles placed in service by Sept 30, 2025
remain
eligible.
Advanced Manufacturing
Section 45X - Advanced Manufacturing Production Credit
Phaseout timeline retained at 2030–2032, unlike the early sunset for wind/solar credits.
Tighter domestic content rules: Starting Dec 31, 2026, integrated components (e.g., battery modules) must have at least 65% of material costs sourced fro
U.S.-produced primary components, increasing in subsequent years.
New FEOC/PFE restrictions: Beginning July 4, 2025, taxpayers and suppliers cannot be Prohibited or Foreign-Influenced Entities, and credits are disallowed if components are produced with “material assistance” from such entities.
Refined battery module definition: From July 4, 2025, a “battery module” must include all essential equipment for functionality, narrowing eligibility.
Added eligible products: OBBB expands eligibility to include certain metallurgical coal production and other industrial components under 45X. Solar and Wind
Section 45Y & 48E - Production Tax Credit & Investment Tax Credit: For solar and wind projects, these credits end for any facilities placed in service after December 31, 2027.
New rules for solar and wind construction: For solar and wind projects beginning construction on or after Sept 2, 2025, developers may only use the Physical Work Test to establish “begin construction” and not the Five Percent safe-harbor method
The four-year Continuity Safe Harbor still applies until July 5, 2026, after which projects must be in service by Dec 31, 2027 with no buffer period BESS
Continues to qualify for the full ITC until 2033, with the potential value of the credit falling to 75% in 2034 and 50% in 2035. However, BESS projects are subject to Foreign Entity of Concern (FEOC) provision
See the Policy section for wider commentary on US ESS-related policies.
Source: Moss Adams,Grant Thornton Advisors,Modo Energy
Extracted from the PDF; charts and images may read imperfectly.
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