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Under the Community-Based Energy Development (C-BED) Tariff, originally enacted through state legislation in 2005 and subsequently amended, each public utility in Minnesota is required to file with the state Public Utilities Commission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

Note: The deadline for qualifying for this tax incentive was 12/31/2015. This summary is here for informational purposes only.

A taxpayer that holds an interest in a qualified generating facility located in New Mexico and that files a New Mexico corporate income tax return may claim an advanced energy corporate income tax credit in an amount equal to 6% of the eligible generation plant costs of a qualified generating facilities (see § 7-2A-25).

“Eligible generation plant costs" means expenditures for the development and construction of a qualified generating facility, including costs related to permitting, site characterization and assessment, engineering, design, and site

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

Note: The tax credits are fully subscribed. As of July 2016, there were 973 MW (2,148,000 MWh) of projects in the waiting queue for the wind/biomass tax credit and 1,103 MW (2,369,000 MWh) of projects in the waiting queue for the solar tax credit.

Enacted in 2002, the New Mexico Renewable Energy Production Tax Credit provides a tax credit against personal or corporate income tax. To qualify, an energy generator must have a capacity of at least 1 megawatt and be installed before January 2018. 

Amount

The tax credit is $0.01 per kilowatt-hour (kWh) for companies that generate electricity from

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

As part of legislation to re-regulate the state's electricity industry, Virginia enacted a voluntary Renewable Energy Portfolio (RPS) goal in 2007. Legislation passed in 2009 (HB 1994) expanded the goal, encouraging investor-owned utilities to procure a percentage of the power sold in Virginia from eligible renewable energy sources. Legislation passed in 2012 (SB 413) allows investor-owned utilities to meet up to 20% of a renewable energy goal through certificated research and development activity expenses related to renewable energy and alternative energy sources. In addition to allowing participating utilities to recover costs for RPS programs, the Virginia State Corporation Commission (SCC)