Packaging Manufacturer — 452 kW, $1.2M in 25-Year Savings

The Situation: A Three-Shift Manufacturer in DuPage County

Packaging Personified is a specialty packaging manufacturer in Carol Stream, Illinois — DuPage County, within ComEd's service territory. The company operates three shifts, which is significant for solar: production machinery, compressed air systems, and facility lighting run continuously across daytime hours when solar is at peak output, maximizing self-consumption and reducing the portion of solar electricity that gets exported to the grid.

Annual ComEd bills were running approximately $100,000. The owner connected with Commercial-Solar.org through a trade association contact who had completed a similar solar project. With substantial federal tax liability from manufacturing operations and a sound roof structure on the main production building, Packaging Personified was a strong ESP model candidate.

The ESP Model: How It Worked for a Smaller Manufacturer

Packaging Personified's 452 kW system is a useful illustration of how the ESP model works at a smaller scale than the 1.63 MW Batavia manufacturer. The economics are proportional: a smaller system with lower absolute savings still produces positive cash flow from day one and full ownership at ESP payoff, because the federal tax benefits scale with system cost.

The Section 48E ITC at 30% of system cost produced a direct federal tax credit that anchored the zero-upfront-cost financing. MACRS 5-year accelerated depreciation on the adjusted basis generated additional tax benefit through years one to five. The combination funded the full project through the ESP structure, with the owner making monthly payments below his previous ComEd bill from the first month of operation.

Illinois Incentives Applied

Federal ITC (30%, Section 48E): The 30% credit against federal tax liability was applied in the first operating year. For manufacturers with consistent annual federal tax liability, the ITC is fully utilized with no carryover needed. See the IRS ITC page for documentation requirements that should be prepared at project commissioning.

ComEd Smart Inverter Rebate ($250/kW): Carol Stream is in ComEd territory, qualifying the 452 kW system for a $113,000 Smart Inverter Rebate paid as cash by ComEd approximately 60 days after commissioning. This cash payment arrived independently of electricity savings and tax benefits.

Illinois Shines SREC Program (15-Year Contract): Solar One Illinois enrolled Packaging Personified in the Illinois Shines Adjustable Block Program for a 15-year SREC contract. Annual SREC income of approximately $6,000 adds $90,000 in total supplemental income over the contract period — entirely on top of electricity savings and tax benefits.

MACRS 5-Year Depreciation: The accelerated depreciation schedule generated significant additional tax benefit for the manufacturing business in years one through five, improving overall project return.

Illinois Property Tax Exemption: The solar installation was excluded from DuPage County property tax assessment, consistent with Illinois state law applying statewide.

Design and Interconnection

Solar One Illinois designed the 452 kW system across the main production building rooftop in Carol Stream. The three-shift operating schedule informed the system design: with manufacturing equipment running through daylight hours, self-consumption of solar production runs high — the majority of solar electricity generated during the day is consumed directly by the facility rather than exported to the grid, maximizing the value of each kWh at the full ComEd retail rate.

ComEd interconnection for the 452 kW system was completed in 62 days — one of the faster timelines in the portfolio, reflecting the efficiency gains Solar One Illinois has developed through repeat ComEd interconnection filings. The installation was completed without disrupting production operations.

The Outcome: Positive Cash Flow and System Ownership

Annual electricity savings of $40,000 plus $6,000 in Illinois Shines SREC income produce $46,000 in total annual benefit. Against the ESP payment of $30,500 per year, the net first-year benefit is $15,500 — positive from month one. After the 6-year ESP payment period, Packaging Personified owns the system outright with no remaining obligation and retains the full savings. Over 25 years, projected electricity savings exceed $1.2 million with $90,000 in additional SREC income.

For DuPage County and collar county manufacturers evaluating commercial solar in 2026, this project demonstrates the full Illinois incentive stack working at a typical mid-size manufacturing scale. The federal ITC in-service deadline of December 31, 2027 means interconnection timelines need to start now. See our Illinois commercial solar overview, Illinois incentives guide, and due diligence checklist for next steps. The Illinois Shines program and ComEd Smart Inverter Rebate remain available for qualifying new projects.