Rebates

Connecticut enacted legislation in June 2007 (H.B. 7432) that established a sales and use tax exemption for solar energy equipment and geothermal resource systems. H.B. 7432 added passive and active solar water-heating systems, passive and active solar space-heating systems, and solar-electric systems to the list of exempt technologies. The sales and use exemption covers both the equipment related to eligible systems, and labor (services) relating to the installation of eligible systems. The exemption has no expiration date.

Consumers purchasing the eligible equipment or services must present form CERT-140 to the seller at the time of purchase. Certification Form CERT-140 is

NOTE: Much of the information presented in this summary is drawn from the U.S. Department of Energy’s (DOE) Building Energy Codes Program and the Building Codes Assistance Project (BCAP). For more detailed information about building energy codes, visit the DOE and BCAP websites.

The Connecticut Office of the State Building Inspector establishes and enforces building, electrical, mechanical, plumbing and energy code requirements by reviewing, developing, adopting and administering the state building code. Compliance is determined through construction documents submitted to the relevant local building official showing detailed building data and features, and equipment systems governed under the code. Variances and

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

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

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 US 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

The Rural Energy for America Program (REAP) provides financial assistance to agricultural producers and rural small businesses in rural America to purchase, install, and construct renewable energy systems, make energy efficiency improvements to non-residential buildings and facilities, use renewable technologies that reduce energy consumption, and participate in energy audits and renewable energy development assistance.

Renewable energy projects for the Renewable Energy Systems and Energy Efficiency Improvement Guaranteed Loan and Grant Program include wind, solar, biomass and geothermal, and hydrogen derived from biomass or water using wind, solar, or geothermal energy sources. These grants are limited to 25% of a proposed

In the U.S. Virgin Islands, the owner of a solar or wind-energy system is permitted to negotiate for assurance of continued access to the system’s energy source. "Solar or wind-energy system" is defined as "any system that converts, stores, collects, protects or distributes the kinetic energy of the sun or wind into mechanical, chemical or electrical energy to provide power generation for the heating of water, the heating and cooling of buildings or other structures, and other similar purposes."

Furthermore, any covenant, condition or restriction contained in any deed, contract, mortgage, security instrument or other instrument pertaining to a conveyance

Colorado enacted SB07-145 in April 2007, authorizing counties and municipalities to offer property or sales tax rebates or credits to residential and commercial property owners who install renewable energy systems on their property. 

Local governments can enact incentive payments or property tax rebates under certain circumstances related to economic development. A county, municipality, or special district can enter into negotiations for an incentive payment with owners of new business facilities. A county, municipality, or special district may also negotiate an incentive payment or credit with owners of existing business facilities, located in their jurisdiction, based on verifiable documentation demonstrating that

Effective Sept. 21, 2022, DC has adopted the Clean Energy DC Building Code Amendment Act of 2022 (D.C. Law 24-177) which calls for the District to adopt an NZE building code that applies to the new construction or substantial improvement of any building subject to the Commercial Provisions of the DC Energy Conservation Code, including commercial buildings and residential buildings taller than 3 stories. Regulations for this law must be finalized by the Mayor by December 31, 2026.

Currently the District has a voluntary Net Zero Building Code that will serve as the basis for the Net-Zero-Energy standard