Why This Only Makes Sense If You Fit a Specific Profile

A lease like this is now the only way left to capture any value from the federal tax credit at all. Here's why:

• The Credit Isn't Available to Homeowners Anymore: The 25D residential solar tax credit expired December 31, 2025. It doesn't matter how much you owe the IRS or how strong your tax liability is — if you buy a system outright with cash or a loan, there is no federal credit for you to claim. The only way that 30% value still exists is if a third-party owner captures it commercially through §48E, which only TPO-owned systems (leases, PPAs) can do.

• No Capital, No Loan Underwriting: You skip the cash purchase or solar loan entirely — no draw on savings, no new debt on your credit report, no maintenance risk, since the financier owns and insures the system.

• A Real Path to Ownership: Unlike a pure roof-lease credit model, this structure has a defined exit — you can buy the system at year 6 and convert from renting your power to owning it outright, once you know the system's actual production history.