If you otherwise qualify, yes - you can get a federal solar energy credit for a community project.
Community solar is not eligible for the New York State personal tax credit.
From: Homeowner’s Guide to the Federal Tax Credit for Solar Photovoltaics
You might be eligible for this tax credit if you meet all of the following criteria:
- Your solar PV system was installed between January 1, 2006, and December 31, 2021.
- The solar PV system is located at your primary or secondary residence in the United States, or for an off-site community solar project, if the electricity generated is credited against, and does not exceed, your home’s electricity consumption.4
- You own the solar PV system (i.e., you purchased it with cash or through financing but you are neither leasing nor are in an arrangement to purchase electricity generated by a system you do not own).
- The solar PV system is new or being used for the first time. The credit can only be claimed on the “original installation” of the solar equipment.
4 The IRS has permitted a taxpayer to claim a section 25D tax credit for purchase of a portion of a community solar project (IRS. 2015, September 4. IRS private letter ruling 201536017. https://www.irs.gov/pub/irs-wd/201536017.pdf. Note: A private letter ruling may not be relied on as precedent by other taxpayers.)
