Eligibility:

In the District of Columbia (DC), net metering is currently available to residential and commercial customer-generators with systems powered by renewable-energy sources, combined heat and power (CHP), fuel cells and microturbines. Effective January 1, 2021, systems must be sized to provide no more than 140% of the customer's historical 12-month usage. This limit will increase by 20 percentage points annually until 2024 when systems can be sized to provide no more than 200% of the customer's historical 12-month usage. The term "renewable energy sources" is defined as solar, wind, tidal, geothermal, biomass, hydroelectric facilities, and digester gas. 
 

Net

Salt River Project's Solar Water Heating Program provides incentives to its residential customers who purchase solar water-heating systems as electric back-up systems. The incentive for residential solar water heating systems is $0.30 per kilowatt hour (kWh) of estimated annual energy savings. Incentives are prorated ($0.24 per kWh) for systems with solar collectors installed in sub-optimal locations. 

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 "designed

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 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must review the tax credit and make recommendations as to whether the tax credit should be continued, modified, or repealed. This legislation also expanded the tax credit language

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

The Ohio Air Quality Development Authority (OAQDA) provides assistance for new air quality projects in Ohio, for both small and large businesses. For qualifying projects, OAQDA can provide a 100 percent exemption from the tangible personal property tax (on property purchased as part of an air quality project), real property tax (on real property comprising an air quality project), a portion of the corporate franchise tax (under the net worth base calculation), sales and use tax (on the personal property purchased specifically for the air quality project only) as long as the bond or note issued by OAQDA is outstanding

Ohio may provide a sales and use tax exemption for certain tangible personal property used in energy conversion, solid waste energy conversion, or thermal efficiency improvement facilities designed, constructed, or installed after December 31, 1974. 

Qualifying energy conversion facilities are those that are used for the primary purpose of converting natural gas or fuel oil to an alternate fuel or power source excluding propane, butane, naphtha, fuel oil, or natural gas. Solid waste conversion facilities include those that convert solid or semi-solid waste from industrial operations including public utilities, commercial distribution, research, agricultural, and community operations, and including garbage, street

Note: In May 2015, S.B. 91 was enacted, which limits the property tax exemption for applications received after December 31, 2016, to a period of 10 years.

Kansas statute exempts renewable energy equipment from property taxes if an application for an exemption is filed for the property on or before December 31, 2016. For applications for exemptions filed after December 31, 2016, a property tax exemption is limited to the 10 taxable years immediately following the taxable year in which construction or installation of such property is completed.

Renewable energy includes wind, solar thermal electric, photovoltaic, biomass, hydropower, geothermal, and