Yes, rental homes can receive the 30% federal solar tax credit for 2022. The tax credit applies to both residential and commercial properties, including rental homes, as long as the solar panels are installed on the property for the purpose of generating electricity for that property.

It should be depreciated over 27.5 years.

Check out Form 3468.

The panels themselves are generally considered 5 year property.  I suspect because the panels are 5 year property (§1245), the electrical work to and from it also would be 5 years, as well as the other 'stuff' associated with it before it goes into the house or grid.