Chapter 4 · Federal Incentives in 2026 — The Real Picture
4.4 MACRS accelerated depreciation (commercial only)
Commercial rooftop solar qualifies for 5-year MACRS accelerated depreciation, plus 60% first-year Bonus Depreciation (dropping to 40% in 2026). The combined effect is roughly an additional 20%–25% cost recovery. This is one of the key reasons restaurants and factories see solar payback in 3–4 years — see section 8.4.
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4.3 Lease / PPA still has a workaround — but it's not for you
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4.5 IRA Home Energy Rebates (HEEHRA / HER)
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