Rebates

In 2006, West Virginia stakeholders came together to consider net metering, interconnection as required by the Federal Energy Policy Act (2005) and agreed upon a "Statement of Consensus Among Parties," which was presented to and accepted by the West Virginia Public Service Commission (PSC) in December 2006. The consensus agreement did include interconnection guidelines for the state, however, the PSC did not initiate a formal rule-making or incorporate the guidelines into agency rules. Rather, the interconnection guidelines were incorporated into utility net metering tariffs (which are proposed by the utilities). In 2010, the PSC opened a docket to reconsider net

In April 2010, the Mississippi Legislature enacted HB 1701, establishing the Mississippi Clean Energy Initiative. This program provides an incentive for companies that manufacture systems or components used to generate renewable energy, including biomass, solar, wind, and hydro generation. Alternative energy manufacturers, including manufacturers of components used in nuclear power plants, are also eligible for this incentive. This program allows the Mississippi Development Authority (MDA) to certify these manufacturers for a tax exemption.

Eligible manufacturers are offered a 10-year exemption from state income and franchise taxes as well as a sales and use tax exemption to establish a plant

Note: According to the Ohio Development Services Agency website, the owner or lessee subject to the sale-leaseback transaction must apply to Development Services Agency on or before December 31, 2028, to qualify for this tax credit.

Ohio's Renewable and Advanced Energy Project Property Tax Exemption, enacted with the passage of Ohio S.B. 232 in the summer of 2010, exempts qualified energy projects in Ohio from public utility tangible personal property taxes and real property taxes.

Per Ohio Revision Code 5709.53, qualified energy systems of 250 kilowatts (kW) or less will not be subject to payment in lieu of property tax

In May 2010, the Oklahoma Legislature enacted the Oklahoma Energy Security Act (see H.B. 3028), establishing a renewable energy goal for electric utilities operating in the state. The goal calls for 15% of the total installed generation capacity in Oklahoma to be derived from renewable sources by 2015. There are no interim targets, and the goal does not extend past 2015. 

The Oklahoma Energy Security Act also established a natural gas energy standard to declare natural gas as the preferred choice for any new fossil fuel generating facilities and added capacity to existing fossil fuel generating facilities beginning January 1

S.B. 1254 of 2010 created a tax credit for electricity produced by certain renewable resources. Qualified renewable energy systems installed on or after December 31, 2010, may be eligible for the tax credit based on the amount of electricity produced annually for a 10-year period. The Arizona Department of Revenue (DOR) will accept applications annually between January 2 and January 31 of the year following the year for which the credit is being claimed. The DOR will approve the applications on a first-come, first-served basis until the annual cap of $20 million has been reached. This cap includes both personal

S.B. 1254 of 2010 created a tax credit for electricity produced by certain renewable resources. Qualified renewable energy systems installed on or after December 31, 2010, may be eligible for the tax credit based on the amount of electricity produced annually for a 10-year period. The Arizona Department of Revenue (DOR) will accept applications annually between January 2 and January 31 of the year following the year for which the credit is being claimed. The DOR will approve the applications on a first-come, first-served basis until the annual cap of $20 million has been reached. This cap includes both personal

In March 2010, South Dakota established a new property tax incentive that replaced two existing property tax incentives for renewable energy. Facilities that generate electricity using wind, solar, hydro, hydrogen generated by another eligible resource, or biomass resources are eligible for this incentive, as are facilities that generate other forms of energy using solar or geothermal resources.

For eligible facilities less than 5 megawatts (MW) in capacity, all real property used or constructed for the purpose of producing electricity is assessed in the same manner as other real property. However, the first $50,000 or 70% of the assessed value of

SB 71 of 2010 established a sales and use tax exclusion (STE) for eligible projects on property utilized for the design, manufacture, production or assembly of advanced transportation technologies or alternative source (including energy efficiency) products, components, or systems. The California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) is administering the program. The STE Program is currently authorized through 2025.

To date, the Program has approved financial assistance for private entities in the following fields: electric vehicle manufacturing, solar photovoltaic manufacturing, landfill gas capture and production, biogas capture and production (dairies and waste water treatment plants), demonstration hydrogen fuel

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 a "qualified generating facility" may be deducted from gross receipts before the gross receipts tax is calculated. The deductions are allowed for a 10-year period starting the year construction begins. Qualified generating facilities have a minimum nameplate capacity of 1 megawatt (MW) and include geothermal thermal electric, photovoltaic, solar thermal electric, and recycled energy systems. Solar facilities with associated renewable

Eligible Technologies

Photovoltaic Energy, wind energy, hydroelectric energy, landfill gas, biomass, ocean and microturbine systems.

Requirements

In July 2009, the Virgin Islands (USVI) passed Act 7075. Among other provisions, the legislation establishes that the "peak demanded generating capacity" of the Virgin Islands Water and Power Authority* must be from renewables according to the following schedule:

• 20% by January 1, 2015
• 25% by January 1, 2020
• 30% by January 1, 2025

It further establishes that a "majority" of this generating capacity must come from renewables or alternative technologies beyond 2025. Joint rulemaking is to be undertaken by the Virgin Islands Energy