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According to our 2025 mid-year market intelligence report, investment tax credit (ITC) pricing for standalone and hybrid BESS ranged between $0. 945 in the first half of 2025. Larger transactions generally attracted higher prices. . Battery storage tax credits have largely been spared from sweeping cuts to clean energy incentives, which were implemented as a result the ' One Big, Beautiful Bill Act. ' Passed on July 4, 2025, the legislation largely spares battery energy storage systems (BESS) from the credit reduction that wind. . Battery Energy Storage Systems can benefit from powerful tax tools like MACRS and 100 percent bonus depreciation, thanks to the IRA and OBBBA. Standalone BESS projects placed in service after January 19, 2025 can immediately deduct full capital costs, dramatically improving ROI and early cash flow. Nearly six gigawatts of utility-scale BESS were added in the first six months of 2025, and the EIA forecasts that more than 18 gigawatts will be. . By preserving the value and timeline of the Inflation Reduction Act of 2022 fiscal incentives for utility-scale battery energy storage systems, House Reconciliation Bill 1 (H.