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5-year MACRS for BESS if placed in service after 2024: https://www.irs.gov/credits-deductions/cost-recovery-for-qualified-clean-energy-facilities-property-and-technology
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5-year MACRS for BESS if placed in service after 2024: https://www.irs.gov/credits-deductions/cost-recovery-for-qualified-clean-energy-facilities-property-and-technology