Digest: The Act makes a new tax credit for the purchase of solar energy equipment. (Flesch Readability Score: 65.7).
Establishes a refundable income tax credit for the purchase of battery energy storage systems and solar photovoltaic electric systems.
Applies to tax years beginning on or after January 1, 2026, and before January 1, 2032.
Takes effect on the 91st day following adjournment sine die.