As of February 2026, the landscape for residential renewable energy has undergone a significant transformation. Following the enactment of the One Big Beautiful Bill (OBBB) Act in July 2025, the generous pathways established by the Inflation Reduction Act (IRA) have been narrowed. While the 30% Residential Clean Energy Credit (Section 25D) technically remains the headline rate, the 2026 requirements introduce rigorous new “Physical Work” tests and domestic content hurdles that did not exist two years ago.

For homeowners, 2026 is a “use it or lose it” year. Navigating these new federal mandates is no longer just about buying a turbine; it is about proving a timeline of significant on-site construction and verified domestic sourcing.

The 2026 Policy Pivot: BOC and Termination Dates

The most critical change in 2026 is the implementation of the “Beginning of Construction” (BOC) deadline. Under the OBBB Act and subsequent Treasury Notice 2025-42, wind projects are … READ MORE ...