Solar Photovoltaics

Residential Renewable Energy Tax Credit

Note: The Taxpayer Certainty and Disaster Tax Relief Act of 2020, signed in December 2020, extended the phase out of this tax credit.

A taxpayer may claim a credit for a system that serves a dwelling unit located in the United States that is owned and used as a residence by the taxpayer. Expenditures with respect to the equipment are treated as made when the installation is completed. If the installation is at a new home, the "placed in service" date is the date of occupancy by the homeowner. Expenditures include labor costs for on-site preparation, assembly or original

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Energy-Efficient Mortgages

Homeowners can take advantage of energy efficient mortgages (EEM) to either finance energy efficiency improvements to existing homes, including renewable energy technologies, or to increase their home buying power with the purchase of a new energy efficient home. The U.S. federal government supports these loans by insuring them through Federal Housing Authority (FHA) or Veterans Affairs (VA) programs. This allows borrowers who might otherwise be denied loans to pursue energy efficiency, and it secures lenders against loan default.

FHA Energy Efficient Mortgages
The FHA allows lenders to add up to 100% of energy efficiency improvements to an existing mortgage loan

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Renewable Electricity Production Tax Credit (PTC)

Note: The Taxpayer Certainty and Disaster Tax Relief Act of 2020, signed in December 2020, extended the deadline for eligible systems to qualify for this tax credit. Wind projects started in either 2020 or 2021 will qualify for a production tax credit at 60% of the full rate on the electrical output for 10 years. Tax credits for other technologies may be claimed at the full rate. 

The federal renewable electricity production tax credit (PTC) is an inflation-adjusted per-kilowatt-hour (kWh) tax credit for electricity generated by qualified energy resources and sold by the taxpayer to an unrelated person during

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Renewable Energy and Energy Storage Property Tax Exemption

South Carolina provides a property tax exemption for renewable energy systems with a rated capacity of not more than 20 kW-AC. The exemption applies to the renewable energy equipment and all components that enhance the operational characteristics of the generating equipment, such as an advanced inverter or battery storage device, and equipment required to meet all applicable safety, performance, interconnection, and reliability standards established by the commission, the National Electrical Code, the National Electrical Safety Code, the Institute of Electrical and Electronics Engineers, Underwriters Laboratories, the Federal Energy Regulatory Commission, and any local governing authorities.

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Successor Solar Incentive (SuSI) Program

By Board Order on July 28, 2021, the New Jersey Board of Public Utilities (NJBPU) established the SuSI Program to implement the Clean Energy Act of 2018 (L. 2018, c.17) and the Solar Act of 2021 (L. 2021, c. 169). The SuSI Program replaces the SREC Registration Program (SRP), which was closed to new registration on April 30, 2020 pursuant to the Clean Energy Act, and the Transition Incentive (TI) Program, which provided a bridge between the Legacy SRP and the SuSI Program.

The SuSI Program is made up of two sub-programs:

Administratively Determined Incentive Program

The ADI Program provides

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Solar Within Reach

Energy Trust of Oregon provides increased incentives to income-qualified homeowners in Oregon when they install solar with a qualifying contractor and are a customer of Portland General Electric or Pacific Power. To participate, customers must own and live in a single-family home, manufactured home, floating home, condo or multifamily residence that is either an attached side-by-side unit or a duplex, triplex or fourplex. 

Income Qualifications:

 Household Size   Gross Annual Income Maximum   
  1 Resident   $55,610
  2 Resident   $72,722
  3 Resident   $89,832
  4 Resident   $106,944
  5 Resident   $124,056
  6 Resident   $141,166
  7 Resident   $144,374
  8 Resident   $147,582
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Sustainable Energy Utility

The Delaware Sustainable Energy UtilityThe Delaware Sustainable Energy Utility (DESEU) was created in June, 2007 to serve as the "one-stop-shop" for sustainable energy services in Delaware. Through Energize Delaware, the state enables all energy end-users, regardless of market segment, fuel use, or utility service, to have access to incentives for renewable and efficient energy technologies. DESEU manages programs targeting energy efficiency, low income energy use, customer-sited renewable energy, alternative fuel vehicles and clean transportation, and green building. The DESEU also manages the Green Energy Fund in cooperation with the Delaware Energy Office. In 2019, Delaware had a net
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Low-Income and Energy Efficiency Fund (LIEEF)


The Low-Income and Energy Efficiency Fund (LIEEF), a statewide public benefits fund, is administered by the Michigan Public Service Commission (MPSC). Michigan's largest utilities, Detroit Edison, Consumers Energy, and Michigan Consolidated Gas Company (MichCon), contribute to the fund with money obtained through customer charges. Using LIEEF funding, the MPSC issues periodic requests for proposals (RFPs) for prospective projects. The purpose of the LIEEF is to provide energy assistance for low-income customers, to provide conservation and efficiency measures to reduce energy use and energy bills of low-income customers, and to promote energy efficiency among all customer classes. Yet, the MPSC emphasizes

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Public Benefits Fund

Public Benefits Fund HistoryWisconsin's public benefits fund (PBF), created in 1999, supports energy-efficiency programs, renewable-energy programs, and energy assistance for low-income households. Efforts in the mid-1990s to restructure and deregulate the electric utilities led numerous states to implement public benefits charges as a new source of funding for efficiency. These public benefits approaches established new structures under which utilities—or, in some states, separate efficiency utilities or other third parties—were tasked with administering and delivering energy efficiency, renewable energy, and low-income programs. Nationwide reported savings from utility and public benefits electricity programs in 2019 totaled 0.70% of sales, or 26.9
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System Benefits Charge

The New Mexico system benefits charge was replaced with the passing of the Efficient Use of Energy Act
As part of New Mexico's Electric Utility Industry Restructuring Act of 1999 the legislature created the Electric Industry System Benefits Fund for renewable energy, customer education, and low-income assistance. The fund is created through a charge of 0.03¢/kWh beginning January 1, 2002 and doubling in 2007. The charge is collected from all electric utilities, both private and public. The funds will support renewable energy up to $4 million to be used by school districts, cities, towns, villages, or counties. Renewable technologies
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