Yes, the 30% Residential Clean Energy Credit can be claimed for the installed cost of the solar panels required for newly constructed ADUs.
For example, if installing solar panels adds $10,000 to your ADU project, you can claim a tax credit worth $3,000. It’s important to note that the solar tax credit is non-refundable, which means it can only be used to lower your tax liability.
This article does not constitute tax advice. Consult a licensed tax professional with questions regarding the 30% federal solar tax credit.