Rebates

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

Created by the Alaska State Legislature and administered by the Alaska Energy Authority, this fund provides loans to electric utilities, regional electric utilities, municipalities, regional and village corporations, village councils, and independent power producers. It is designed for the development or upgrade of small-scale power production facilities of less than 10 megawatts, conservation facilities, and bulk fuel storage facilities. This includes energy production, transmission and distribution, and waste energy conservation facilities that depend on fossil fuel, wind power, tidal, geothermal, biomass, hydroelectric, solar or other energy sources.

The loan term is related to the life of the project, but may

Note: According to the 2025 Renewable Energy Plan, in 2024, City of Columbus Utilities purchased or generated 22.82% of its total electric usage through renewable energy sources. 

In November 2004, voters in Columbia, Missouri, approved* a proposal to adopt a local renewable portfolio standard (RPS). (The state renewable electricity standard adopted by ballot initiative in November 2008 does not apply to municipal utilities such as Columbia Water & Light.) The city's municipal utility Columbia Water & Light is required to generate or purchase 30% of its electricity from eligible renewable energy resources by the end of 2028. Nearly 7%

The District of Columbia's Retail Electric Competition and Consumer Protection Act of 1999 required the DC Public Service Commission (PSC) to establish a public benefits fund to provide energy assistance to low-income residents, and to support energy-efficiency programs and renewable-energy programs. This fund, known as the Reliable Energy Trust Fund (RETF), took effect in 2001. In October 2008, the District of Columbia enacted the Clean and Affordable Energy Act (CAEA), which effectively eliminated the RETF and replaced it with the Sustainable Energy Trust Fund (SETF). This program is administered by the third-party DC Sustainable Energy Utility (DCSEU) which develops, coordinates

NOTE: H.B. 8354 enacted on July 2016 included provision that exempted qualifying renewable energy equipment used in residential and manufacturing sector to be exempt from property taxes throughout the state, thereby superseding the reduction in solar energy property tax assessment provision. Renewable energy equipment used in commercial facilities are not included in the exemption.

Rhode Island law provides that for purposes of local municipal property tax assessment, certain residential solar-energy systems may not be assessed at more than the value of a conventional heating system, a conventional water-heating system, or energy production capacity that otherwise could be necessary to install

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

Companies in Texas engaged solely in the business of manufacturing, selling, or installing solar or wind energy devices are exempt from the franchise tax. The franchise tax is Texas’s equivalent to a corporate tax. There is no ceiling on this exemption, so it can be a substantial incentive for solar and wind businesses.

For the purposes of this exemption, a solar energy device means "a system or series of mechanisms designed primarily to provide heating or cooling or to produce electrical or mechanical power by collecting and transferring solar-generated energy. The term includes a mechanical or chemical device that has

Texas allows a corporation to deduct the cost of a solar energy device from the franchise tax in one of two ways:

• The total cost of the system may be deducted from the company's taxable capital or,
• 10% of the system's cost may be deducted from the company's income.  

Both taxable capital and a company's income are taxed under the franchise tax, which is Texas's equivalent to a corporate tax. 

For the purposes of this deduction, a solar energy device means "a system or series of mechanisms designed primarily to provide heating or cooling or to produce electrical or mechanical

Enacted in August 1997, this personal income tax credit originally applied to expenditures on solar-electric (PV) equipment used on residential property. The credit, equal to 25% percent of the cost of equipment and installation, was expanded in August 2005 to include solar-thermal equipment. The solar-thermal provisions apply to taxable years beginning on and after January 1, 2006. The credit is capped at $3,750 for solar-energy systems placed in service before September 1, 2006, and capped at $5,000 for solar-energy systems placed in service on or after September 1, 2006.

In August 2012 the credit was amended yet again (A.B