Rebates

Massachusetts offers a corporate income tax deduction for (1) any income -- including royalty income -- received from the sale or lease of a U.S. patent deemed beneficial for energy conservation or alternative energy development by the Massachusetts Department of Energy Resources, and (2) any income received from the sale or lease of personal or real property or materials manufactured in Massachusetts and subject to the approved patent. The deduction is effective for up to five years from the date of issuance of the U.S. patent or the date of approval by the Massachusetts Department of Energy Resources, whichever expires

This statute allows taxpayers an income tax deduction of 40% of the cost of a solar, wind, geothermal, and certain biomass energy devices used for heating or electricity generation. Taxpayers can apply this 40% deduction in the year in which the system is installed and can also deduct 20% of the cost each year for three years thereafter. The maximum deduction in any one year is $5,000. The total maximum deduction is $20,000.

Eligible biomass energy devices include a pellet stove or EPA-certified wood stove if:

• it is in the taxpayer's residence,
• it replaces an old wood stove that does

Arizona provides a sales tax exemption* for the retail sale of solar energy devices and for the installation of solar energy devices by contractors. The statutory definition of "solar energy device" includes wind electric generators and wind-powered water pumps in addition to daylighting, passive solar heating, active solar space heating, solar water heating, and solar photovoltaics. The sales tax exemption does not apply to batteries, controls, etc., that are not part of the system. (Note that H.B. 2429, enacted in June 2006, eliminated the $5,000 limit per device.)

S.B. 1229 of 2012 extended this exemption to net metering transactions

Arizona's Solar Energy Credit is available to individual taxpayers who install a solar or wind energy device at the taxpayer's Arizona residence. The credit is allowed against the taxpayer's personal income tax in the amount of 25% of the cost of a solar or wind energy device, with a $1,000 maximum allowable limit, regardless of the number of energy devices installed. The credit is claimed in the year of installation. If the amount of the credit exceeds a taxpayer’s liability in a certain year, the unused portion of the credit may be carried forward for up to five years. Taxpayers

The State of Virginia provides the option for any county, city, or town to exempt or partially exempt solar energy equipment and recycling equipment from local property taxes.  This status is targeted toward non-commercial participants; commercial entities are fully exempt from state and local taxes under Commercial Property Tax Exemption for Solar.

The solar equipment and installation has to be inspected and certified by the local building department or the Department of Environmental Quality to provide the value of the system for the purpose of determining tax credit. The statute broadly defines solar energy equipment as any that is

Note: Residential PV systems installed on or after January 1, 2024 are ineligible for this tax credit. H.B. 264 of 2025 repeals this tax credit for all other technologies and applications place in service after December 31, 2027.  

Utah's income tax credit for renewable energy systems includes provisions for both residential and commercial applications. The Utah Office of Energy Development administers the tax credit and has responsibility for revising the tax credit rules and certifying systems as eligible for the credit. Legislation (Section 5) enacted in 2007 extended these tax credits through at least 2012. On or before this

Collectors, heat exchangers, and storage units of solar energy systems -- and the installation of these systems -- sold or installed in Arizona must have a warranty of at least two years or guarantee the energy production output for two years. The remaining components of the system and their installation must have a warranty of at least one year. Solar energy systems are subject to random inspections by the state's registrar of contractors.

Any person manufacturing, furnishing for installation, or installing a solar energy system must provide a written statement of warranty, responsibilities assumed or disclaimed, and performance data as

Florida law forbids ordinances, deed restrictions, covenants, declarations or similar binding agreements from prohibiting the use of solar collectors (including clothes lines) or "other energy devices based on renewable resources," although certain restrictions related to visibility may be imposed on property owners, as long as the effective operation of the system does not suffer as a result. Community associations are specifically prohibited from preventing the installation of solar collectors on residential rooftops. Legislation that took effect in July 2008 (HB 697) extended the application of the renewable energy access law to condominiums. Interestingly, a condominium or a multi-condominium board

Iowa's solar access easement provision allows for access to sunlight to operate a solar energy system. Those who are unable to obtain a voluntary solar easement from a property owner may apply to the solar access regulatory board for an order granting a solar access easement if the relevant city council or county board of supervisors has created such a board. In the absence of such a board, the matter is referred to the local district court. Applications for an easement must contain specific information about the size, location, and orientation of the solar energy system as well as a

Ohio's solar-easement provisions are similar to those in effect in other states. Ohio law allows property owners to create binding solar easements for the purpose of protecting and maintaining proper access to sunlight. Easements must be executed in writing and are subject to the same conveyance and recording requirements as other easements.

A solar access easement agreement shall include:

1. A description of the real property burdened and and benefited by the easement
2. A description of the limits in heights, locations, or both, of permissible development on the burdened land in terms of structures, vegetation, or both, for the purpose of