A solar lease pass-through is not a formal government rebate. It is a pricing idea: the company that owns a leased solar system may be eligible for business tax benefits, and it may reflect some of that value in the lease price offered to the homeowner.
That is different from the homeowner claiming a residential tax credit. For owner-occupied residential solar, the federal Section 25D residential clean energy credit is tied to the taxpayer who owns qualifying property. The IRS Residential Clean Energy Credit page is the starting point for owner-claimed credits. A leased system is a contract with a third-party owner, so read the lease carefully and ask a tax professional before assuming any tax result.
In 2026 North Carolina, leases may be worth comparing because the homeowner-facing federal residential credit is no longer available for new installations. That does not make every lease a good deal. Compare total payments, escalators, maintenance obligations, home-sale transfer terms, and what happens if the roof needs work.
See How to Choose a Solar Installer in NC for contract red flags to review before signing.
Common questions
- Can a homeowner claim the residential solar tax credit on a leased system?
- Generally, the homeowner does not own the leased system, so they should not assume they can claim owner-based tax benefits. Confirm lease terms with the provider and a tax professional.
- Does a pass-through mean the homeowner receives the tax credit?
- No. It means the lease provider may account for its own tax benefits when pricing the lease. The contract should state exactly what the homeowner pays and owns.