You might be eligible for this tax credit if you meet all of the following criteria:
Your solar PV system was installed between January 1, 2006, and December 31, 2023.
The solar PV system is located at your primary or secondary residence in the United States, or for an off-site community solar project, if the electricity generated is credited against, and does not exceed, your home’s electricity consumption.(WE CAN OVERSHOOT USAGE IN PA) The IRS has permitted a taxpayer to claim a section 25D tax credit for purchase of a portion of a community solar project.
You own the solar PV system (i.e., you purchased it with cash or through financing but you are neither leasing nor are in an arrangement to purchase electricity generated by a system you do not own). NO PPA!
The solar PV system is new or being used for the first time. The credit can only be claimed on the “original installation” of the solar equipment