Rebates

Uniform Capacity Tax

Solar photovoltaic (PV) systems 50 kW or greater have a uniform capacity tax rate of $4.00/kW capacity, while systems less than 50 kW are exempt. Energy storage facilities with a plant energy rating of 600 kWh or greater have a tax rate of $0.50/kWh of plant energy rate, while energy storage facilities with a plant energy rating less than 600 kWh are exempt.

Statewide Education Property Tax

Vermont fully exempts solar PV systems 50 kW or greater from the statewide education property tax.  For systems less than 50 kW, the state grants a full exemption only if

Note: This tax credit is only available for installations that begin construction before the beginning of calendar year 2022. Eligible installations can still receive credits in 2022, but no new facilities can become eligible.

Iowa offers a corporate tax credit for solar energy systems. Specifically, the law allows individuals and corporations to claim a state tax credit worth 50% of the Federal Investment Tax Credit. Each taxpayer may claim up to $5,000 for residential systems and $20,000 for commercial systems under this program, and any excess credits may be carried over for up to 10 years. 

A taxpayer may

Note: This program is no longer available as of January 1, 2022.

Iowa offers an individual tax credit for solar energy systems. Specifically, the law allows individuals to claim a state tax credit worth 50% of the Federal Residential Tax Credit Each taxpayer may claim up to $5,000 for residential systems and $20,000 for commercial systems under this program, and any excess credits may be carried over for up to 10 years. 

An individual may claim the tax credit allowed an LLC, S corporation, trust, estate, or partnership that elects to have the income taxed directly to the individual. The

For PV installations, Hudson Light is offering an incentive for new solar installations to customers in good standing that meet technical requirements. For these customers, Hudson Light offers a rebate per watt of installed capacity up to 25KW. Hudson Light purchases excess generation from customers with Distributed Generation (DG) such as solar, wind turbines, etc., at a tariff based upon the monthly Power Adjustment Charge.

HLPD offers rebates to HLPD customers who install photovoltaic systems on their property. Project eligibility for a rebate is dependent on the angle/orientation of the panels, the lack of shading, and status as a customer

In May 2012, Maryland enacted legislation stating that any calculation of "impervious surface" required by state or local authorities as part of a permit or variance relating to zoning, construction, or stormwater may only include the foundation or base supporting the solar panel. The law generally applies statewide, including charter counties and Baltimore City. It does not however apply in a defined "critical area", including the Chesapeake Bay Critical Area and the Coastal Bays Critical Area. The term "solar panel" is not specifically defined, but presumably would include both solar photovoltaic (PV) and solar thermal panels.

Western Riverside Council of Governments (WRCOG) is offering business owners in WRCOG participating jurisdictions an opportunity to finance energy and water efficiency projects for their commercial properties. The HERO Commercial Program is a Property Assessed Clean Energy (PACE) financing program. PACE programs allow businesses to finance energy improvements, and to repay the financing through special assessments on their property taxes. 

Note:  In 2010, the Federal Housing Finance Agency (FHFA), which has authority over mortgage underwriters Fannie Mae and Freddie Mac, directed these enterprises against purchasing mortgages of homes with a PACE lien due to its senior status above a mortgage. Most residential PACE activity subsided following this directive; however, some residential PACE programs are now operating with loan loss reserve funds, appropriate disclosures, or other protections meant to address FHFA's concerns. Commercial PACE programs were not directly affected by FHFA’s actions, as Fannie Mae and Freddie Mac do not underwrite commercial mortgages. Visit PACENation for more information about PACE financing

Businesses in Los Angeles County may be eligible for the county's Property Assessed Clean Energy (PACE) program. PACE programs allow businesses to finance energy and water efficiency projects which are repaid through a special assessment on the business's property taxes. The property must be located within Los Angeles County, and within the boundaries of a city that has adopted a resolution to join the County-wide PACE district. As of January 2016, 85 of 88 cities in Los Angeles County have passed resolutions opting into the LA County PACE Program. 

The technologies listed above are examples of eligible improvements, but other technologies

The Drinking Water State Revolving Loan Fund provides low-cost financial assistance to eligible public water systems to finance the cost of repair and replacement of drinking water infrastructure, maintain or achieve compliance with the federal Safe Drinking Water Act (SWDA) requirements, and protect drinking water quality and public health. Community water systems and nonprofit non-community water systems are eligible to apply for DWSRLF funding.

"Green projects" can receive an additional 25% principal forgiveness on their loans. This includes, among other things, energy efficiency improvements and renewable energies like solar panels

In March 2012, West Virginia enacted legislation (H.B. 2740) that restricts housing associations from prohibiting solar energy systems on homes. Any governing document executed or recorded after June 8, 2012, that effectively prohibits or restricts the installation or use of a solar energy system is void and unenforceable. However, housing association members may vote to establish or remove a restriction that prohibits or restricts the installation or use of a solar energy system.

A solar energy system is defined as "a system affixed to a building or buildings that uses solar devices, which are thermally isolated from living space or any