Rules and program windows change. Athena does not determine your credit amount or eligibility.
Federal commercial clean electricity credit
Businesses may qualify for the federal Clean Electricity Investment Credit (Section 48E) on eligible solar and energy storage projects. Eligibility and credit amount depend on project facts — consult your tax professional.
Project timing
For many commercial solar projects, timing matters: beginning construction and placed-in-service dates can affect credit eligibility under current federal rules. We can help you plan project milestones — your CPA should confirm credit timing.
Possible credit increases
Projects may be eligible for additional credit increases if domestic content and/or energy community requirements are met. Qualification is project-specific.
Labor requirements on larger projects
Larger projects may need prevailing wage and apprenticeship compliance to claim the full credit rate. Athena can discuss labor approach; tax counsel confirms credit impact.
Depreciation
Businesses may also be able to depreciate eligible energy property under federal tax rules (including classification updates in IRS Publication 946). Depreciation is not tax advice — ask your CPA.
Missouri bill credits for excess generation
Missouri's Net Metering and Easy Connection Act may allow eligible customer-generators (generally ≤100 kW) to receive bill credits for excess generation, subject to utility interconnection approval and tariff details.
Missouri utility solar rebates
Missouri's historical utility solar rebate schedule is generally $0/W for systems that became operational after June 30, 2020. Do not expect a statewide solar rebate for new commercial installs.
USDA rural energy programs
Agricultural producers and rural small businesses should check USDA Rural Development for Rural Energy for America Program (REAP) loan/grant status. Grant windows have been paused at times — verify current USDA guidance before applying.