Rebates

Utah's individual 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 time, and every five years thereafter, the Utah Tax Review Commission must review the tax credit and make recommendations as to whether the tax credit should be continued, modified, or repealed. 

Residential Systems:

The individual income tax credit

Solar Photovoltaics

The Arizona Registrar of Contractors does not offer a general solar electric contractor license, but the state's R-11 and C-11 electrical licenses cover solar electric installations. R-11 licenses are required for electrical work on residential property and C-11 licenses apply to commercial installations. Contractors can also acquire a CR-11 license to work on both residential and commercial installations. A-17 and K-11 licenses are also applicable for PV installation.

Solar Water Heating

The Arizona Registrar of Contractors does have a specific plumbing license which includes solar water heaters. R-37 is required for contractors installing or performing maintenance on residential

Note: This program is currently insolvent and has been on hiatus since 2015. The insolvency is a result of the default of high-risk loans that occurred between 2007 and 2012 and the lack of new loan origination since 2015. The program will require General Fund support to meet bond debt service payments in 2022 and 2023. The 2021 Legislature in SB 5506 (2021) appropriated $3.5 million General Fund to ODOE to pay SELP bond debt service through the 2021-23 biennium. As of July 2025, SELP is not currently accepting new loan applications.

The Oregon Small-Scale Energy Loan Program (SELP) was

Title 9 of Maryland’s property tax code provides local governments the option to allow a property tax credit for buildings equipped with a solar, geothermal or qualifying energy conservation device. These devices may be used to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure. The law was initially enacted in 1985, but at that time applied only to heating and cooling and water heating applications. Electricity production for on-site use was added in 2006.

Under this provision, counties determine the amount of the credit

Nebraska's solar and wind agreement provisions allow property owners to create binding solar and wind easements, among other types of agreements, for the purpose of protecting and maintaining proper access to sunlight and wind. The initial term of a wind agreement may not exceed 40 years. Additionally, a wind agreement will terminate if development has not commenced within 10 years of the effective date of the wind agreement. If all parties involved agree to extend this period, however, the agreement may be extended. Wind developers are required to ensure decommissioning funds are available for inactive systems.

Local Ordinances and Zoning

New Jersey offers a full exemption from the state's sales tax for all solar energy equipment. This exemption is available to all taxpayers. All major types solar energy equipment, including equipment for passive solar design, are considered eligible for the exemption as described by the New Jersey Division of Taxation Publication S&U-6 (Sales Tax Exemption Administration). According to S&U-6, the exemption includes all solar energy "devices or systems specifically approved by the Board of Public Utilities, Division of Energy and designed to provide heating or cooling or electrical or mechanical power by converting solar energy to some other usable

Section 487 of the New York State Real Property Tax Law provides a 15-year real property tax exemption for solar, wind energy, and farm-waste energy systems constructed in New York State. As currently effective, the law is a local option exemption, meaning that local governments are permitted to decide whether or not to allow it. The exemption was mandatory prior to a 1990 reenactment in which the local option clause was added. The exemption is valid unless a government opts out of the exemption, as opposed to the more common practice of requiring governments to "opt-in" in order to offer

Note: In addition to its RPS, Wisconsin has a clean energy goal of having 100% of its electricity come from carbon-free sources by 2050. This is an executive action rather than a legislatively-set requirement. Further information is available here.

In October 1999, Wisconsin enacted Act 9, becoming the first state to enact a renewable portfolio standard (RPS) without having restructured its electric utility industry. The RPS sets a total goal of 10% of all electric energy consumed in the state coming from renewable energy sources, with different percentage requirements for each electric provider (investor-owned utilities, municipal utilities, and electric

Note: S.B. 448 of 2021 extended this property tax abatement to include energy storage systems paired with eligible renewable energy systems.

New or expanded businesses in Nevada may apply to the Director of the State Office of Energy for a property tax abatement of up to 55% for up to 20 years for real and personal property used to generate and store electricity from renewable energy resources including solar, wind, biomass*, fuel cells, geothermal or hydro. Generation facilities must have a capacity of at least 10 megawatts (MW), and must plan to be in operation for at least 10 years