The solar credit expired and Wyoming has nothing underneath it
The solar credit expired and Wyoming has nothing underneath it
2026-09-19 · Wyoming · Compliance
What happened. The federal tax credits that made rooftop solar and EV charging worth arguing about have expired. Wyoming has no state credit, no state rebate and no solar-access statute limiting what an association may prohibit — so the owner’s incentive to ask has gone while the board’s power to say no has not moved.
The expirations
Public Law 119-21, 139 Stat. 72, enacted July 4, 2025. The IRS set out the effect in FS-2025-05, August 21, 2025:1
| Credit | IRS language |
|---|---|
| § 25C energy efficient home improvement | “The credit will not be allowed for any property placed in service after December 31, 2025.” |
| § 25D residential clean energy (rooftop solar, batteries) | “The credit will not be allowed for any expenditures made after December 31, 2025.” |
| § 30C alternative fuel refueling property (EV chargers) | “The credit will not be allowed for any property placed in service after June 30, 2026.” |
| § 30D new clean vehicle | “The credit will not be allowed for any vehicle acquired after September 30, 2025.” |
One detail matters for anything that was in progress: § 25D turns on completed installation, not on contract date. An expenditure “is treated as made when the original installation of the item is completed.” A contract signed in 2025 for an installation finished in 2026 does not qualify.
Why Wyoming has no cushion
Most state-level analysis of the 2025 change assumes a state credit or rebate absorbs part of the loss. Wyoming has none. There is no Wyoming solar tax credit, no state rebate programme, and no statewide incentive beyond net metering under W.S. §§ 37-16-101 et seq. The federal 30% was the whole subsidy.
And no solar-access statute either
Wyoming has a Solar Rights Act at W.S. §§ 34-22-101 et seq., and it does not do what its name suggests to a community association. It defines solar access as a property right and directs cities and towns to regulate solar rights within their boundaries. Wyoming is not among the states that bar an association from prohibiting solar collectors.
Nothing was filed to change that. A sweep of all 2025 and 2026 bills finds every measure containing the word “solar” to be utility-scale taxation or siting — 2025 HB0305 on a county optional tax on solar production, 2025 SF0183 proposing a moratorium on solar and wind projects, 2026 HB0046 on taxation of electricity from solar and nuclear, which failed introduction 37–25. No bill has ever proposed limiting association authority over an owner’s solar installation.
The result is that a Wyoming board’s authority over rooftop solar comes entirely from the recorded declaration and its architectural control provisions, and is measured by the ordinary rule that an association’s power is “limited to what is expressly or implicitly granted” by its documents — Conger v. AVR Homeowner’s Association, Inc., 2025 WY 91.
EV charging: the same position
Wyoming has no right-to-charge statute, and none was proposed. The only EV measure enacted is a tax act: HB0145, chapter 92 of the 2026 session laws, effective July 1, 2026, which adds electricity sold at a DC fast charging station to “alternative fuels,” sets the rate at three and one-half cents per kilowatt hour, requires each DC fast charging station to be metered and to display the price per kilowatt hour including taxes, and cuts the plug-in hybrid annual decal fee to $50. It says nothing about an association’s authority over an owner’s installation.
A second 2026 bill, HB0158, the “EV Charging Stations Transparency Act,” would have required a three-inch-by-three-inch label on every DC fast charging station naming its largest energy resource category. It was not considered for introduction. That is a fuel-source labelling bill, not a right-to-charge bill — and it is the closest Wyoming has come.
What this leaves on the table for an association
Two kinds of decision were shaped by the credits and are now shaped by their absence:
- Owner installations. A homeowner weighing rooftop solar against an architectural review process lost 30% of the project economics on December 31, 2025. Applications that were driven by the credit are unlikely to recur at the same rate.
- Common-area projects. A community that was planning common-area solar, a clubhouse array, or an EV charging retrofit in a shared garage was working from the same arithmetic. The § 30C charger credit ran out on June 30, 2026 and there is no Wyoming replacement.
One federal rule that did not move
The FCC’s over-the-air reception devices rule, 47 CFR § 1.4000, is unchanged — no 2025 or 2026 amendment. It preempts “private covenants, homeowners’ association rules, condominium or cooperative association restrictions, and lease restrictions” on covered antennas installed on property within the antenna user’s exclusive use or control, and does not reach common areas including roofs and exterior walls of multi-dwelling buildings. Its fixed-wireless limb, added by FCC 21-10 in 2021, is the one that carries weight in Wyoming, where fixed wireless and satellite are the realistic options outside the larger towns.
Related Wyoming HOA Topics
- IRS, FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W and 179D under Public Law 119-21 (FS-2025-05, Aug. 21, 2025) ↩
- HB0145 (2026), House Enrolled Act No. 33, ch. 92 — “Removing triple taxation for resident EV drivers” ↩
- Wyoming Solar Rights Act, W.S. §§ 34-22-101 et seq., as compiled (Wyoming Legislative Service Office) ↩
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