The program will help match the buyers with appropriate financing.

FORBES: A "Solar Groupon" for Small and Mid-sized Businesses

But the Treasury has decided that this financing model is no longer appropriate at a time when government debt levels are so high.

BBC: Autumn Statement: PFI reforms to be announced

Thus, the Congress believed it is appropriate to provide an exception for income derived in the active conduct of a banking, financing or similar business.

FORBES: Key Exception for Foreign Banking and Finance Income Extended by Fiscal Cliff Legislation