IRA wind and solar tax credits expire after Congress accelerated their sunset to 2027 via the One Big Beautiful Bill Act

Under the OBBBA signed July 4, 2025, wind and solar clean electricity investment and production credits (48E/45Y) expire for projects not placed in service by December 31, 2027 — far earlier than the original IRA's no-sunset provision. Wind component manufacturing credits (45X) also end. The hydrogen production credit (45V) requires construction to begin by this date. The OBBBA effectively dismantled the IRA's clean energy buildout incentives several years ahead of schedule.