The Direct Pay scorecard

Every federal incentive that applies to this project, scored by probability and what it would take to lock in.

Worst case

Base 30% only

$131K

30%

of eligible basis

Plan around this

Likely case

+ Energy Community

$175K

40%

of eligible basis

Best case

+ Domestic Content

$218K

50%

of eligible basis

How to read this: Eligible basis is approximately $436,905 (rooftop solar PV, service upgrade, trenching, and the 87.3 kWh battery). Direct Pay refunds that basis at 30% baseline, with two stackable 10% adders. Adders are never presented as guaranteed — each carries verification work below.

Base Direct Pay (§48 ITC)

30%

Floor case. Worth ~$159K on eligible basis.

confirmed

Probability of lock-in95%

Required verification

·501(c)(3) status — confirmed
·Pre-filing registration with IRS
·Cost segregation worksheet at close

Energy Community adder

+10%

Likely case. Adds ~$53K refund.

under review

Probability of lock-in70%

Required verification

·IRS Energy Communities map screenshot at PTO
·Written CPA confirmation

Domestic Content adder

+10%

Stretch case. Four Seasons Alumawood carport may strengthen this claim.

under review

Probability of lock-in50%

Required verification

·Manufacturer attestation for panels
·Manufacturer attestation for inverters
·Steel / iron documentation for racking & carport

EV Charging — §30C

30% (separate)

Worth ~$8.4K refund if tract qualifies.

at risk

Probability of lock-in55%

Required verification

·Confirm Azusa census tract qualifies (low-income or non-urban)

Prevailing Wage & Apprenticeship

Exempt

No compliance overhead for this project size.

confirmed

Probability of lock-in100%

Required verification

·Project is under 1 MW — automatic exemption