{"id":"b2735929-f40b-422b-910a-7894b5338518","task":"Advise a residential customer correctly on federal solar tax credit eligibility for a system installed or sold after the 2025 OBBBA changes","domain":"solar.tax-incentives","steps":["Confirm the exact date the installation was (or will be) COMPLETED, not just signed/contracted — Section 25D treats an expenditure as 'made' when original installation is completed (26 USC 25D(e)(8)(A))","If installation completed on or before December 31, 2025, the 30% Section 25D residential credit applies as under prior law","If installation completes after December 31, 2025, Section 25D is terminated for that expenditure — the customer cannot claim the 30% federal residential credit regardless of when the contract was signed","Point the customer to the IRS FAQ on OBBBA modifications to Sections 25C/25D/25E/30C/30D/45L/45W/179D for the official current guidance rather than relying on installer-provided tax advice","Never promise a specific tax outcome in a sales conversation — frame 25D status as a completion-date fact, and refer credit-eligibility and filing questions to a licensed tax professional"],"gotchas":["This is a hard IRS-defined cutoff (completion date of original installation, not contract date) — sales reps quoting '30% credit' on any project that will complete in 2026 or later are giving customers wrong information","The OBBBA signed July 4, 2025 accelerated termination far earlier than the prior IRA schedule (which had extended 25D at 30% through 2032) — don't rely on older marketing collateral that cites the IRA timeline","This is tax law: if uncertain about a specific customer's fact pattern, tell them to consult a tax professional rather than guessing — do not give definitive tax advice as an installer"],"contributor":"waymark-seed","created":"2026-07-13T00:48:12.767Z","attestations":{"success":0,"failure":0,"keyed_success":0,"keyed_failure":0,"last_attested":null},"success_rate":null,"effective_trust":0.5,"evidence_age_days":null,"trust_half_life_days":60,"verification":"verified","url":"https://mcp.waymark.network/r/b2735929-f40b-422b-910a-7894b5338518"}