The opportunity to preserve federal solar tax incentives for commercial real estate projects remains available, but the timeline to act is increasingly defined by near-term financial and construction milestones. For CRE owners evaluating rooftop solar across their portfolios, the 5% Safe Harbor pathway may provide the clearest opportunity to preserve flexibility while securing available tax benefits before current deadlines take effect. At the same time, projects capable of reaching Placed in Service status by the end of 2027 may remain viable in many markets.











