High Level

A new draft of the Senate reconciliation bill released late last week introduced sweeping financial headwinds for community solar. The proposal would accelerate the phaseout of key federal tax credits while adding a surprise excise tax on all new solar and wind projects, prompting fierce industry backlash. Meanwhile, major U.S. corporations reaffirmed commitments to community solar, and Michigan lawmakers proposed bipartisan legislation to expand local access. These competing developments illustrate a growing rift between federal budget policy and state- and market-level clean energy momentum.


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Senate Reconciliation Draft Adds Excise Tax, Accelerates Clean Energy Credit Phaseout
Latitude Media, June 29, 2025; Politico, June 28, 2025; SEIA, June 28, 2025
What happened: Released just before midnight on June 28, the Senate’s updated reconciliation draft introduced a surprise excise tax on new wind and solar projects and advanced the phaseout of the Investment Tax Credit (ITC) and Production Tax Credit (PTC) by one year.
Who did it: Senate Republicans released the revised text following earlier committee drafts. The excise tax provision had not appeared in previous versions.
Why they did it: The bill seeks to reduce federal support for renewable energy and redirect funding to other fiscal priorities.
Stakeholder views: SEIA President Abigail Ross Hopper said the bill “guts the very industries that are lowering electricity bills, revitalizing U.S. manufacturing, and building more new power capacity than every other energy technology combined.” CCSA CEO Jeff Cramer warned the legislation “would wipe out hundreds of gigawatts of potential new solar capacity.”
What happens next: The Senate must now reconcile its version with the House bill. If enacted, the credit phaseout would begin in 2026, and the excise tax would apply immediately to new utility-scale and distributed energy projects.
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Corporate Investors Defend Community Solar as Decarbonization Tool
Coalition for Community Solar Access, June 25, 2025
What happened: Microsoft, Google, Walmart, Starbucks, and T-Mobile reiterated their investments in community solar as part of long-term ESG strategies.
Who did it: The Coalition for Community Solar Access (CCSA) published a June 25 report highlighting the scale and diversity of corporate participation.
Why they did it: Companies view community solar as a scalable, cost-effective means of accessing clean energy across multiple jurisdictions.
Stakeholder views: CCSA CEO Jeff Cramer said, “The buy-in to community solar is now vast and varied, coming from the Department of Energy, Fortune 500 companies, and state legislatures across the country.”
What happens next: Corporate buyers are expected to join advocacy efforts to preserve clean energy tax credits and counteract the proposed excise tax.
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Michigan Republicans Introduce Bipartisan Community Solar Legislation
Coalition for Community Solar Access, June 25, 2025
What happened: HB 4590 was introduced in the Michigan House to establish a formal community energy program.
Who did it: Republican legislators filed the bill on June 25, 2025, with support from CCSA and local economic development organizations.
Why they did it: The legislation seeks to lower household electricity costs and expand energy choice by supporting third-party community solar providers.
Stakeholder views: CCSA VP Matt Hargarten praised the bill, saying, “Community solar is an integral part of an all-of-the-above energy strategy…while strengthening Michigan’s energy dominance.”
What happens next: The bill will proceed to committee hearings in the coming weeks, with amendments anticipated.
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What’s the So What?

The Senate's reconciliation draft poses an existential threat to community solar development in the United States. The combined effects of accelerated ITC/PTC phaseouts and a blanket excise tax will obliterate the economics of most distributed solar projects in the pipeline. Without federal credits, community solar projects lose their core financing tool, and the new tax imposes an immediate capital penalty on systems that were never structured to absorb it. For many developers, the math simply won’t pencil out—and the result will be widespread cancellations, company closures, and job losses across the supply chain.

Even projects already underway may not survive. Investors will reassess risk profiles, financing terms will tighten, and insurers may pull out of certain markets altogether. Developers operating on thin margins will be the first to collapse, but the entire sector faces destabilization if these provisions become law.

Still, all is not lost. State action, like Michigan’s HB 4590, and the continued backing of large corporate buyers could create a new layer of policy and market insulation. But unless the federal proposal is amended or delayed, community solar is about to enter a period of attrition, not acceleration. The industry must either find new financing models quickly or face the most dramatic contraction since its inception.


Bibliography

Latitude Media, “A surprise excise tax sends the clean energy industry into panic,” June 29, 2025. https://www.latitudemedia.com/news/a-surprise-excise-tax-sends-the-clean-energy-industry-into-panic

Politico, “‘Kill shot:’ GOP megabill targets solar, wind projects with new tax,” June 28, 2025. https://www.politico.com/live-updates/2025/06/28/congress/new-tax-on-solar-wind-power-00431388

Solar Energy Industries Association, “Solar and Storage Industry Statement on Proposed Senate Reconciliation Text,” June 28, 2025. https://seia.org/news/solar-and-storage-industry-statement-on-proposed-senate-reconciliation-text

Coalition for Community Solar Access, “Unprecedented Investment by Major US Brands Driving Growth of Community Solar and Distributed Energy,” June 25, 2025. https://communitysolaraccess.org/news/unprecedented-investment-by-major-us-brands-driving-growth-of-community-solar-and-distributed-energy

Coalition for Community Solar Access, “Statement from Matt Hargarten, CCSA VP of Campaigns, on HB 4590 in Michigan,” June 25, 2025. https://communitysolaraccess.org/news/statement-from-matt-hargarten-ccsa-vp-of-campaigns-on-hb-4590-in-michigan