Idaho Falls Power's Energy Efficiency Loan Program offers rebates for qualifying customers to purchase and install efficient electric appliances and implement weatherization measures. This program is only available to customers with a good payment history with City Utilities (i.e. no outstanding current balance, no disconnects for nonpayment, no delinquencies), and who have minimum of one year payment history with the utility. For more information, visit the program website.

Residential solar energy systems are exempted from property tax assessments in New Mexico in most circumstances. For the purposes of determining property taxes, the value of a property cannot increase by the greater of 3% of the previous year's assessment or 6.1% of the assessment from two years ago according to state law. An assessment may exceed these restrictions, however, if physical improvements are made to the property. Under H.B. 233, enacted in 2010, residential solar systems will not be treated as physical improvements and therefore will not increase the value of the property for property tax purposes. Future assessments

PECO electric service customers are eligible for rebates on ENERGY STAR qualified appliances and HVAC equipment. Whether eligible technologies are purchased through a retail store or a contractor, customers should fill out a rebate form and attach a paid receipt. PECO will also pick up, recycle, and provide rebates for an old refrigerator or freezer. Lighting discounts are also available through selected retailers. Fuel switching rebates may also be available to PECO customers.

In Massachusetts, the Sponsors of Mass Save offer financial incentives for new all-electric residential construction in sponsoring utility territories that exceeds the Massachusetts Building Energy Code, with enhanced incentives for homes that qualify for ENERGY STAR or Passive House certification. The incentives listed here are for single-family homes of 1 to 4 units; for multi-family buildings of 5 or more units, see the Mass Save website.

Incentives are set by tier and by the number of units in the home:

• Base tier (all-electric heating, water heating, cooking and clothes drying; at least 15% savings above baseline): $7,500 for 1

New Mexico has a gross receipts tax structure for businesses instead of a sales tax. Businesses are taxed on the gross amount of their business receipts each year before expenses are deducted. Revenue generated by the sale and installation of a "qualified generating facility" may be deducted from gross receipts before the gross receipts tax is calculated. The deductions are allowed for a 10-year period starting the year construction begins. Qualified generating facilities have a minimum nameplate capacity of 1 megawatt (MW) and include geothermal thermal electric, photovoltaic, solar thermal electric, and recycled energy systems. Solar facilities with associated renewable

River Falls Municipal Utilities (RFMU) offers loans of $2,500 - $50,000 to its residential customers for the installation of photovoltaic (PV), solar thermal, geothermal, wind electric systems. The program will also support the installation of energy efficiency measures in connection with a qualifying renewable energy project, provided that the renewable energy portion of the project comprises at least 50% of project costs. Systems that generate renewable electricity must be connected to the RFMU distribution grid. Loan terms vary by project, but may range from 5 -20 years at a current interest rate of 4%. Actual loan terms will be determined

In New Jersey, under the Farmland Assessment Act, farmland actively devoted to an agricultural or horticultural use is assessed at its productivity value. This practice generally results in a lower tax burden for farmland owners compared to residential or commercial land owners. In January 2010 New Jersey enacted legislation (S.B. 1538), which among other things clarifies how farmland used for biomass, solar, and wind energy generation should be treated under the Farmland Assessment Act. Ultimately, the law states that the addition of a biomass, solar, or wind energy generating system to land that was assessed and taxed as

In March 2009 New Jersey enacted legislation (A.B. 1558) designed to support the integration of solar energy systems into new residential developments. The law requires that developers of residential developments with 25 or more dwelling units must "offer to install, or to provide for installation of, a solar energy system" when techinically feasible.

 Solar energy systems are defined to include systems that use solar energy to provide "all or a portion of the heating, cooling, or general energy needs of a dwelling unit, including, but not limited to, nocturnal heat radiation, flat plate or focusing solar collectors, or

In July 2009 the U.S. Virgin Islands enacted legislation creating Act 7075. This legislation requires that all new developments and substantial building modifications install energy efficient solar water heaters to provide at least 70% of the building's water heating needs. This is for all building types: residential, commercial and governmental.

The Department of Planning and Natural Resources may provide a waiver if a significant cost burden is shown. The Department will verify compliance with this requirement at the time development, construction and/or building permits are reviewed.

Eligible Technologies

Photovoltaic Energy, wind energy, hydroelectric energy, landfill gas, biomass, ocean and microturbine systems.

Requirements

In July 2009, the Virgin Islands (USVI) passed Act 7075. Among other provisions, the legislation establishes that the "peak demanded generating capacity" of the Virgin Islands Water and Power Authority* must be from renewables according to the following schedule:

• 20% by January 1, 2015
• 25% by January 1, 2020
• 30% by January 1, 2025

It further establishes that a "majority" of this generating capacity must come from renewables or alternative technologies beyond 2025. Joint rulemaking is to be undertaken by the Virgin Islands Energy