When the One Big Beautiful Bill Act (OBBBA) became law in July 2025, it brought sweeping changes^[1] to federal tax policy—including the end to many clean energy tax credits, leaving project developers and facility leaders rethinking how to finance future energy investments.

One major incentive, however, survived in a narrower form: the 48E investment tax credit still applies to energy storage projects, including battery energy storage systems (BESS) that store electricity for when demand peaks or the grid falters.

That continuity is a big deal. As developers and facility managers recalibrate their energy strategies in a shifting policy environment, the fact that the 48E credit still applies for battery storage means it’s “all systems go” for BESS projects.

Five ways BESS delivers measurable facility value

So, what does all this mean for your facilities’ energy strategy? For commercial or industrial sites in particular, BESS should stay front and center as a solution that can deliver multiple financial and operational benefits, including:

1. Clean backup power for facilities. For C&I facilities, BESS-based backup power offers a quiet, zero on-site emissions alternative that avoids the air quality impacts of diesel generators—an important advantage for employees, schools, and urban environments—and eliminates the need for ongoing fossil fuel generator maintenance.
2. Peak shaving and demand charge management. By discharging stored energy during periods of high demand, battery storage can reduce costly utility demand charges.
3. Utility rate arbitrage. Facilities can charge batteries when electricity rates are low and discharge them when rates spike, turning time-of-use pricing into a cost-saving advantage.
4. Maximizing solar and emissions benefits. BESS enables facilities to store excess solar generation for use later in the day, rather than exporting it to the grid at lower rates. Plus, batteries that co-optimize for price and carbon signals can reduce their embodied emissions footprint, helping to reduce Scope 2 emissions and facilitate GHG accounting.
5. Grid service participation and revenue generation. In applicable electricity markets, BESS can support grid stability through frequency regulation or demand response, creating revenue while helping utilities balance supply and demand.

Together, these value streams make BESS a versatile tool that supports financial performance as well as sustainable energy strategy.

A market full of opportunity—and some timing strategy

While the community, commercial, and industrial (CCI) segment represents a smaller sliver^[2] of overall US storage capacity compared with utility-scale projects, it’s a sector full of underrecognized potential. For savvy facilities managers, storage is an opportunity hiding in plain sight—one offering significant potential to boost reliability and drive cost savings.

Hot markets like California, Texas, and New York continue to lead adoption, thanks to favorable policies and high electricity costs. But facilities from coast to coast should also be taking a closer look at battery energy storage, with expert counsel and project management on your side to ensure you successfully navigate the opportunity.

At the same time, it’s important to note that the broader market is expected to enter a short cooling period. According to the latest edition of Energy Storage Monitor^[3] from WoodMackenzie and the American Clean Power Association, the US energy storage market won’t reach record-setting 2025 levels again for another five years, driven in part by trade tensions and tariffs between the US and China (a major battery supplier), federal FEOC regulations, and other factors.

But this pause also presents a window of opportunity. Facilities that plan early and position projects strategically can lock in today’s incentives, avoid cost escalations, and be ready to capitalize when the next wave of growth accelerates.

Why it still pays to move forward

In a post-OBBBA world, clarity and timing matter more than ever. The 48E ITC gives facility leaders a clear financial pathway to pursue strategic BESS projects that fulfill a range of goals, from lower operational costs to lower emissions and greater energy resilience.

With Mantis in your corner, you can assess whether or where storage fits into your energy roadmap, helping power your business now—and into the future.