Federal Energy Credits for Business & Rentals
Author: Jane Ryder
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
This course reviews current eligibility and reporting for federal energy credits for businesses and rentals. Commercial clean vehicle credits, business solar for commercial buildings and rental real estate property. We'll also review new tax forms and changes to existing tax forms for the credits, and favorable depreciation rules for assets related to the energy credits. Plus, energy credits for non-profits and pass-through entities which do not pay tax, sale of energy credits, potential recapture events, and more.
Publication Date: September 2025
Topics Covered
- Business Energy Credits for Home Office
- Resdiential Clean Energy Credit (Solar Credit)
- Energy Efficient Home Improvement Credit (5695 Part II)
- Qualified Commercial Clean Vehicles Credit
- Clean Energy Tax Credits & Incentives for Business
- OBBB Act: Termination & Restrictions on Clean Electricity Production Credit (PTC)
- OBBB Act: Termination & Restrictions on Clean Electricity Investment Credit
- Labor Costs for Clean Energy Credit
- Maximum ITC Energy Tax Credits
- Form 7207, Advanced Manufacturing Production Credit
- Form 8908 Energy Efficient Home Credit (For Home Builders)
- Qualified Commercial Clean Vehicles Credit
Learning Objectives
- Determine current available business energy credits
- Identify energy credits available for business vehicles
- Identify favorable tax treatment for depreciation for business energy assets
- Identify how non-profits and pass-through entities may apply for energy credits because they do not pay taxes
- Explain tax treatment of rebates or potential recapture events
- Determine which credits may be eligible to be sold or purchased from other businesses and the steps for doing so
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
