Featured in Born in the USA – 02-2026

Navigating the OBBBA cliff

The passing of the One Big Beautiful Bill Act (OBBBA) in July 2025 brought forward deadlines for PV projects to receive US tax credits introduced by previous legislation, and set new requirements to demonstrate start of construction and other eligibility criteria. Project developers must move quickly to adapt to this new regulatory landscape, Ryan Kennedy reports.

By

Ryan Kennedy

05 Feb 2026

Developers must show that work on a project was carried out continuously in order to ensure tax credit eligibility. | Photo: Sunstall

The US utility-scale solar sector is faced with a dual reality in 2026: record-breaking demand, tempered by tightening federal tax credit eligibility. Solar represented roughly 75% of the 28 GW of new capacity added to the grid in late 2025, according to Federal Energy Regulatory Commission (FERC) data. Yet, this dominance is being tested by the …

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