Rebates

Under the Community-Based Energy Development (C-BED) Tariff, originally enacted through state legislation in 2005 and subsequently amended, each public utility in Minnesota is required to file with the state Public Utilities Commission (PUC) to create a 20-year power purchase agreement (PPA) for community-owned renewable energy projects. The original legislation was enacted in 2005 but has been amended several times subsequently.

The C-BED tariff rate must be higher in the first 10 years of the agreement than the last 10 years. The intent of this structure is to provide renewable energy projects with better cash flow during the first 10 years

As part of the Oregon Renewable Energy Act of 2007 (S.B. 838), the state of Oregon established a renewable portfolio standard (RPS) for electric utilities and retail electricity suppliers. This RPS was updated by S.B. 1547* in 2016 to raise the target to 50% renewable energy by 2040. Different RPS targets apply depending on a utility's size. Electricity service suppliers must meet the requirements applicable to the electric utilities that serve the territories in which the electricity service supplier sells electricity to retail consumers.

Requirements

Large investor-owned utilities -- those with 3% or more of the state's

Note: Enacted March 2015, L.B. 412 created the following requirement: "To the extent feasible, a C-BED project developer shall provide, in writing, notice of incentives pursuant to the Rural Community-Based Energy Development Act for local ownership and local participation in a C-BED project to each property owner on whose property a turbine will be located and to the elected governing body of each municipality or political subdivision in which a turbine will be located."

In May 2007 Nebraska established an exemption from the sales and use tax imposed on the gross receipts from the sale, lease, or rental of personal

In April 2021, Massachusetts Gov. Charlie Baker signed Executive Order 594, titled “Leading By Example: Decarbonizing and Minimizing Environmental Impacts of State Government.” This order establishes numerous energy targets and mandates for all executive branch agencies and all public institutions of higher education. 

These include the following:

• Reduce overall site energy use intensity (EUI), defined as weather-normalized Btu per square foot, from a 2004 baseline at state owned buildings by 20% in 2025, and by 25% in 2030.
  
• Reduce state government unadjusted greenhouse gas emissions from buildings and vehicles from the 2004 baseline by 25% by 2025, 35% by 2030

The Alternative Energy Product Manufacturers tax credit may be claimed for manufacturing alternative energy products and components, including renewable energy systems, fuel cell systems, and electric and hybrid-electric vehicles. Alternative energy components include parts, assembly of parts, materials, ingredients, or supplies that are incorporated directly into end-use products. In 2011 S.B. 233 added "products extracted from or secreted by a single cell photosynthetic organism" to the list of eligible alternative energy products.

Tax Credit

The total amount of the credit is approved by the Taxation and Revenue Department and is not to exceed 5% of the taxpayer’s qualified expenditures. A

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 solar systems used to provide space heat, hot water, or electricity to the property on which it is installed may be deducted from gross receipts before the gross receipts tax is calculated. Dark-colored water tanks exposed to sunlight, including all equipment necessary for the installation and operation of the water tank as a part of the overall water system of

In May 2007, Maryland established a property tax exemption for residential solar energy systems. Under this law solar energy devices “installed to heat or cool a dwelling, generate electricity to be used in the dwelling, or provide hot water for use in the dwelling” were exempt from state -- but not local -- property taxes. However, in April 2008 H.B. 377 was enacted, repealing this exemption beginning July 1, 2008. In place of the rescinded exemption, H.B. 377 inserted another provision exempting solar photovoltaic (PV) and solar hot water systems from real property taxes. The exemption now applies equally to

Note: The 2025 Solar PV Program incentive budget has been fully allocated. Customers can apply in 2026.

The Eugene Water & Electric Board's (EWEB) Solar Electric Program offers financial incentives for residential, nonprofit, and government customers that generate electricity from solar photovoltaic (PV) systems. 

The 2025 incentive amount for residential net metered customers is $0.40 per watt-AC, with a maximum incentive of $2,500. The commercial (nonprofits and public entities only) incentive amount is $0.50 per watt-AC, with a maximum of $12,500. Rebate amounts are based on the electrical output of the system after equipment and site losses are calculated. Under

New Hampshire’s renewable portfolio standard (RPS), established in May 2007, requires the state’s electricity providers -- with the exception of municipal utilities -- to acquire by 2025, renewable energy certificates (RECs) equivalent to 25.2% of retail electricity sold to end-user customers. The RPS includes four distinct standards for different types of energy resources; these are classified as Class I, Class II, Class III, and Class IV.

Class I - New Renewable Energy. This class addresses electricity or “useful thermal energy” generated by any of the following resources, provided the generator began operation after January 1, 2006, except as noted below

S.B. 463, enacted in April 2007, established a personal tax credit and a corporate tax credit for sustainable buildings in New Mexico. The tax credits apply to both commercial and residential buildings. Commercial buildings which have been registered and certified by the U.S. Green Building Council at LEED Silver or higher for new construction (NC), existing buildings (EB), core and shell (CS), or commercial interiors (CI) are eligible for a tax credit. The amount of the credit varies according to the square footage of the building and the level of certification achieved, as indicated on the following chart:

Commercial Buildings