Memo: State Incentive Programs for Renewable Energy To: Mary Frances Repko From: Ruthanne Haut Date: 9/20/04 This Memo is a review of the incentives available within each State. Information derived from www.dsireusa.org Alabama Personal Deduction Wood-Burning Heating System Deduction - allows individual taxpayers a deduction for the installation of a woodburning heating system.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program - Mainstay Energy is a private company
offering customers who install, or have installed, renewable energy systems the opportunity to sell the green tags (also known as renewable energy credits, or RECs) associated with the energy generated by these systems. Through the Mainstay Energy Rewards Program, participating customers receive regular, recurring payments.
TVA - Green Power Switch® Generation Partners Program -Through this program, TVA will purchase the entire
output of a qualifying system at $0.15 per kWh through a participating power distributor, and the consumer will receive a credit for the power generated.
State Grant Program Renewable Fuels Program - assists businesses in installing biomass energy systems. Program participants receive up to
$75,000 in interest subsidy payments to help defray the interest expense on loans to install approved biomass projects. Technical assistance and feasibility studies are also available through the program
Alaska Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama State Loan Program Power Project Loan Fund -provides loans to local utilities, local governments, regional and village corporations, village
councils, nonprofit marketing cooperatives, and independent power producers. It is designed for the development or upgrade of smallscale power production facilities, conservation facilities, and bulk fuel storage facilities.
Arizona Personal Deduction Qualifying Wood Stove Deduction -allows Arizona taxpayers to deduct the cost of converting an existing wood fireplace
to a qualifying wood stove. The cost may not exceed $500.
Personal Tax Credit Solar and Wind Energy Systems Credit -provides an individual taxpayer with a credit for installing 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.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program-see Alabama Sales Tax Exemption Solar and Wind Equipment Sales Tax Exemption -House Bill 2433, passed in 1991, established a sales tax
exemption for solar and wind energy equipment purchased from a retailer.
Utility Rebate Program APS - EPS Credit Purchase Program -offers customers who install photovoltaic and solar hot water systems the
opportunity to sell the credits associated with the energy generated by these systems to Arizona Public Service APS.
TEP - SunShare PV Buydown - Tucson Electric Power (TEP) created the SunShare hardware buydown program to
encourage residential and business customers to install new photovoltaic equipment. Under this program, photovoltaic systems of 1 kW to 5 kW are eligible.
UES - SunShare PV Buydown - UniSource Energy Services (UES) offers the SunShare hardware buydown program to
encourage residential and business customers to install new photovoltaic equipment. Under this program, customers who purchase new photovoltaic systems of 1 to 5 kW are eligible for an incentive
Alternative Fuel and Vehicle Incentives A tax credit up to $75 is available to individuals for the installation of electric vehicle (EV) recharging outlets in a house constructed by the taxpayer. (Reference ARS 43-1090 and 43-1176) Arkansas Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama
Alternative Fuel and Vehicle Incentives The Arkansas Department of Economic Development offer a rebate for the conversion of vehicles to run on compressed natural gas (CNG), liquefied natural gas (LNG), liquefied petroleum gas (LPG), methanol, ethanol, or electricity. The rebates extend to the incremental cost of purchasing an original equipment manufacturer (OEM) alternative fuel vehicle (AFV). An income tax credit is available for biodiesel suppliers for up to 5% of the costs of the facilities and equipment used in the wholesale or retail distribution of biodiesel fuels. Biodiesel production grants of up to $0.10 per gallon are available. California Corporate Tax Credit Solar or Wind Energy System Credit - Corporate - Law provides personal and corporate income tax credits for the
purchase and installation of photovoltaic or wind driven systems with a peak generating capacity of up to 200 kilowatts.
Green Building Incentive County of San Diego - Green Building Program - designed to promote the use of resource efficient construction
materials, water conservation and energy efficiency in new and remodeled residential and commercial buildings. As part of the program, the County offers an incentive for residential photovoltaic systems, waiving fees for the building permit and plan c heck of residential photovoltaic systems.
Leasing/Lease Purchase Santa Clara Water & Sewer - Solar Water Heating Program - City supplies, installs and maintains solar water
heating systems for residents and businesses within Santa Clara through its Water & Sewer Utilities Department
Local Rebate Program San Diego - Residential Solar Electric Incentive for Homes Destroyed in Wildfires - offering incentives of
$4 per watt for installing solar electric (photovoltaic) systems of 0.5 to 5 kW on a new home that replaces a home destroyed by Cedar, Paradise or Otay 2003 wildfires. The residence must currently be or will be connected to the SDG&E electrical distribution system.
Personal Deduction Tax Deduction for Interest on Loans for Energy Efficiency -
This personal tax deduction allows taxpayers to deduct the interest paid on loans used to purchase energy-efficient products or equipment for a residence in California.
Personal Tax Credit Solar or Wind Energy System Credit - Personal - The law provides personal and corporate income tax credits for
the purchase and installation of photovoltaic or wind driven systems with a peak generating capacity of up to 200 kilowatts.
Production Incentive Supplemental Energy Payments (SEPs) - Production incentives, referred to as supplemental energy payments
(SEPs), will be awarded to eligible renewable generation for the above market costs of eligible procurement by investor owned utilities to fulfill their Renewable Portfolio Standard (RPS) obligations.
Property Tax Exemption California Property Tax Exemption for Solar Systems - According to the California Revenue and Taxation Code,
section 73, when assessing property for property tax purposes, active solar energy systems installed between January 1, 1999 and January 1, 2006 are not subject to property taxes.
State Rebate Program Emerging Renewables (Rebate) Program - provides rebates for the purchase of four types of renewable energy
generating systems - photovoltaics, solar thermal electric systems, fuel cells using renewable fuels, and small wind turbines.
SELFGEN - Self-Generation Program - provides incentives to encourage customers to produce energy using
microturbines, small gas turbines, wind turbines, photovoltaics, fuel cells, and internal combustion engines. The incentives include payments of $1 - $4.50/Watt, depending on the technology used, and will be funded through the end of 2007.
Solar Schools Program – provides rebates for photovoltaic systems for public and charter schools that meet certain
eligibility requirements. The program is overseen by the Energy Commission and the California Power Authority.
Utility Loan Program SMUD - PV Pioneer II Loan - allows customers to purchase installed roof-mounted PV systems from the utility for
(approximately) less than $7,000. SMUD buys down about half the cost of the system and then provides a financed loan to cover the balance.
SMUD - Solar Water Heater Program Loan - provides both rebates and/or loan financing to customers who install
solar water heating systems. Rebates of $750 per solar water heating system are available for SMUD residential customers who replace their electric water heating system.
Utility Rebate Program Anaheim Public Utilities - PV Buydown Program - customers with qualifying PV systems that are a minimum of 300
watts in size and a maximum of 20 kW which does not exceed the historical or current electric needs of the electricity consumer at the site of installation, are eligible for the rebate.
Burbank Water & Power - Residential & Commercial Solar Support -offers residential customers a rebate of
$3 per Watt for PV systems of up to two kilowatts, for a maximum incentive of $6,000. The utility offers business customers a rebate of $3 per Watt for PV systems of up to three kilowatts, for a maximum incentive of $9,000
City of Palo Alto Utilities- PV Partners - offers up to $4/Watt to Palo Alto Utility customers who install qualifying PV
systems.
Glendale Water & Power - Solar Solutions Program - provides incentives of $4.00 per watt up to 50% of the
installed cost of the system.
LADWP - Solar Incentive Program - program designed to encourage the use of renewable energy through the
installation of photovoltaic systems by residents and businesses in Los Angeles.
Redding Electric - Vantage Renewable Energy Rebate Program - residential and business customers of
Redding Electric Utility (REU) are eligible to apply for rebates of up to 50% of project costs for PV and solar thermal systems
Roseville Electric - PV Buy Down Program - Roseville Electric residential customers who install a qualifying
photovoltaic (solar electric) system are eligible to receive a rebate from Roseville Electric. Rebate amounts are currently $ 4.00 per watt AC, with a maximum system size of 5 KW or $20,000.
SMUD - Solar Water Heater Program Rebate - This Solar Water Heater Program, offered by the Sacramento
Municipal Utility District (SMUD), provides both rebates and/or loan financing to customers who install solar water heating systems.
Alternative Fuel and Vehicle Incentives The California Air Resources Board (ARB) provides up to $5,000 towards the purchase or lease of new eligible zero emission vehicles (ZEVs) to individuals, public agencies, nonprofit organizations, and private businesses on a first come, first served basis. They will also provide up to $11,000 towards the purchase or lease of new eligible ZEVs placed in fleets located in environmental justice areas. These grants are administered through a competitive bid process. A portion of the Carl Moyer Memorial Air Standards Attainment Program (Moyer Program) provides incentives for cleaner vehicle or equipment acquisition. Local Air Pollution Control Districts (APCDs) and Air Quality Management Districts (AQMDs) offer a variety of incentives for alternative fuel vehicles (AFVs). For more information visit www.arb.ca.gov/capcoa/roster.htm . The California Energy Commission (CEC and participating Original Equipment Manufacturers (OEMs) are currently offering incentives to consumers and fleet operators on a first come, first served basis at the time of purchase or lease of a vehicle. For more information, please contact Irene Salazar at (916) 657-4046, via email at isalazar@energy.state.ca.us, or visit the Web site at www.consumerenergycenter.com. Colorado Local Loan Program Aspen Solar Pioneer Program - Zero-Interest Loan - provides zero-percent financing on loans for photovoltaics or
solar hot water systems on homes and businesses.
Local Rebate Program Aspen Solar Pioneer Program - Solar Hot Water Rebate - offers rebates to residents and businesses within the
Roaring Fork Valley who install solar hot water systems on their homes or businesses.
Production Incentive Aspen - Grid-Tied Micro Hydro Production Incentive - Private investors can evaluate the economic payback of
installing a new, grid-tied, micro-hydro system on their property with help from the Community Office for Resource Efficiency (CORE) and Holy Cross Energy.
Aspen Solar Pioneer Program - PV Production Incentive - The Community Office for Resource Efficiency
(CORE) will pay a solar production incentive for the installation of grid-connected photovoltaic systems on homes or businesses under its Sun Power Pioneers program. Business can qualify for an investment tax credit of 10% with a solar system.
Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Utility Loan Program Gunnison County Electric - Renewable Energy Resource Loan - Loans are available to members and nonmembers in the GCEA service territory for the installation of photovoltaic, wind, and other renewable energy projects as approved by the board of directors.
Alternative Fuel and Vehicle Incentives The Colorado Department of Revenue offers a tax credit for the purchase of new alternative fuel vehicles (AFVs) and for the conversion of vehicles to operate using alternative fuels. A tax credit is also available for the purchase of a hybrid electric vehicle (HEV). The Colorado Department of Revenue offers a tax credit for the construction, reconstruction or acquisition of alternative fuel refueling facilities. Connecticut Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Local Option for Property Tax - The state of Connecticut allows municipalities the option of offering property tax
exemptions for certain renewable energy systems. Such systems include solar space and water heating, photovoltaics, wind systems, fuel cells, micro-hydro and co-generation systems. Adoption of this exemption varies from one municipality to another
State Grant Program Commercial, Industrial, Institutional PV Grant Program - The Connecticut Clean Energy Fund (CCEF) will award
a total of $3 million over three years to applicants that present proposals for installing photovoltaic systems (5 kW and larger) to power commercial, industrial and institutional buildings.
Fuel Cell Initiative - The Connecticut Clean Energy Fund (CCEF) has announced a request for proposals (RFP) to install and
demonstrate fuels cells (greater than 1 kW)
New Energy Technology Program - Eligible applicants include any Connecticut resident or any company located in
Connecticut that has 30 or fewer employees and has a technology which saves energy or facilitates the use of a renewable energy resource and has not been commercialized.
State Loan Program Energy Conservation Loan - Single-Family Energy Conservation Loans from $400 to $15,000 are available through the
Connecticut Housing Investment Fund (CHIF) to owners of 1 - 4 family homes who meet established income limits for family size and location.
State Rebate Program Residential PV Rebate Program - The three-year residential program will provide installers with monetary incentives that
will be passed on to their customers in the form of rebates.
Alternative Fuel and Vehicle Incentives A Corporation Business Tax credit is available for 50% of the cost of installing a compressed natural gas (CNG), liquefied natural gas (LNG), or liquefied petroleum gas (LPG) refueling facility, an electric recharging site, and for the cost of converting a vehicle to operate on CNG, LNG, LPG, or electricity. A Corporation Business Tax credit is available for 10% of the incremental cost of purchasing an alternative fuel vehicle (AFV) that is powered exclusively by CNG, LNG, LPG, or electricity. The purchase of hybrid electric vehicles (HEVs) with a fuel economy rating of at least 40 miles per gallon (mpg) and the original purchase of dedicated natural gas, LPG, hydrogen, or electric vehicles are exempt from sales tax. Delaware Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Rebate Program Green Energy Program Rebates - energy alternatives rebates are available for the installation of qualifying photovoltaic,
solar water heating, wind turbine, and geothermal heat pump systems. Rebates are available for systems located within the Delmarva Power and Light Company service territory, and the purchaser must be a customer of Conectiv Power Delivery.
Alternative Fuel and Vehicle Incentives The Delaware Soybean Board offers rebates and marketing, promotion and education assistance for biodiesel use on a case-by-case basis. For more information, please contact Melanie Rapp at (302) 698-4522 or via email at melanie.rapp@state.de.us. SchagrinGAS provides propane tanks, pumps, and meters at no cost to customers on a case-bycase basis. SchagrinGAS also offers propane fuel at a 10% discount to fleets operating alternative fuel vehicles. Florida Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Sales Tax Exemption Solar Energy Equipment Exemption - Solar energy systems have been exempt from Florida's sales and use tax since
July 1, 1997.
Utility Rebate Program Gainesville Regional Utilities - Solar Rebate Program - program provides rebates to residential customers who
replace electric water heaters with solar units.
JEA - Solar Incentive Program - program provides financial incentives to residential and commercial customers who
install new and retrofit photovoltaic systems, and solar pool and hot water heaters on homes and businesses.
Georgia Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama TVA - Green Power Switch Generation Partners Program – see Alabama
Alternative Fuel and Vehicle Incentives The Alternative Fuel Vehicle Incremental Cost Incentive Program offers grants to local governments and businesses to assist the introduction and expansion of alternative fuels into fleet operations. Georgia offers a tax credit for the purchase or lease of a zero emission vehicle (ZEV) and a tax credit for the purchase or lease of a vehicle that meets or exceeds the U.S. Environmental Protection Agency's (EPA) low emission vehicle (LEV) standard and operates solely on an alternative fuel. Georgia offers a tax credit for converting a conventional vehicle to operate solely on an alternative fuel. Georgia offers a tax credit to businesses for the purchase or lease of an electric vehicle charger. Hawaii Corporate Tax Credit Corporate Solar and Wind Energy Credit – allows individuals or corporations to claim an income tax credit of 20% of
the cost of equipment and installation of a wind system and 35% of the cost of equipment and installation of a solar thermal or photovoltaic system.
Industry Recruitment High Technology Business Investment Tax Credit
- offers a 100% tax credit on an equity investment in a qualified high tech business (QHTB). "Qualified research" includes "non-fossil fuel energy-related technology”.
Local Loan Program Kauai County - Solar Water Heating Loan Program - The Kauai County Housing Agency has a Residential
Rehabilitation Loan Program that provides low interest loans for a variety of home improvements, including solar water heating systems.
Maui County - Maui Solar Roofs Initiative Loan Program for Solar Water Heating - The County provided
a grant in the amount of $250,000 to MECO to establish a revolving fund, administered by MECO, offering zero -interest loans to qualified homeowners. The loan helps finance the up front costs of installing a solar water heater.
Oahu - Energy $olutions Honolulu Solar Roofs Initiative Loan Program - program offers low-interest loans
(0% or 2%) to qualified homeowners on the Island of Oahu for the installation of solar water heating systems through the City 's Rehabilitation Loan Program.
Personal Tax Credit Residential Solar and Wind Energy Credit – allows individuals or corporations to claim an income tax credit of 20%
of the cost of equipment and installation of a wind system and 35% of the cost of equipment and installation of a solar thermal or photovoltaic system.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Utility Rebate Program HECO, MECO, HELCO - Energy $olutions Solar Water Heater Rebate - provides one-time rebates to
qualifying customers who install solar water heaters.
Kauai Electric - Residential Solar Water Heating Program - program is a comprehensive direct install program
that includes a home visit to install energy devices like energy saving shower heads, aerators, temp reduction, tank insulation, and compact fluorescent lamps. Among other services, the program offers rebates for installing new solar water heaters.
Kaua'i Island Utility Cooperative - Commercial Solar Water Heating Program - Participants will receive an
energy use analysis and screening for the installation of cost-effective energy saving devices. They will also receive a 50% rebate for such devices.
Alternative Fuel and Vehicle Incentives Taxpayers making a high technology business investment, which includes activities related to nonfossil fuel energy-related technology, are eligible for a tax credit the year the investment is made and for the following four years. State income tax deductions of $2,000 to $50,000 are available for the installation of alternative fuel refueling stations. Idaho Personal Deduction Solar, Wind, and GeAlternative Fuel and Vehicle Incentivesmal Deduction - This statute allows taxpayers
an income tax deduction of 40% of the cost of a solar, wind or geothermal device used for heating or electricity generation.
Private Grant Program BEF - Renewable Energy Grant - Bonneville Environmental Foundation (BEF), a not-for-profit organization, accepts
proposals for funding for renewable energy projects located in the Pacific Northwest (OR, WA, ID, MT).
BEF - Solar 4R Schools - program pairs Northwest high schools with local utility and business partners who support the
development of local renewable energy resources by participating in BEF's Green Tags program.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Loan Program Low-Interest Loans for Renewable Energy Resource Program - makes funds available at a 4% interest rate
for active solar, photovoltaic, wind, geothermal, hydropower and biomass energy projects. The program also makes loans for energy conservation projects.
Alternative Fuel and Vehicle Incentives Idaho offers a tax deduction for the use of biodiesel and ethanol. Gasoline and diesel blends containing either fuel are eligible. Illinois Private Grant Program Illinois Clean Energy Community Foundation Grants - ICECF invests in clean energy development and land
preservation efforts to improve environmental quality in the state. The ICECF supports programs and projects that will improv e energy efficiency, develop renewable energy resources, and preserve and enhance natural areas throughout Illinois.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Special Assessment for Renewable Energy Systems - This statute provides a special assessment of solar
energy systems for property tax purposes. Eligible equipment includes active and passive systems, as well as wind and geothermal systems.
State Grant Program Renewable Energy Resources Program (RERP) Grants - RERP distributes funds in the form of grants (for large
systems) and rebates (for small systems).
State Rebate Program Renewable Energy Resources Program (RERP) Rebates - Eligible applicants include associations, individuals,
private companies, public and private schools, colleges and universities, not-for-profit organizations, and units of state and local government
Utility Rebate Program Chicago Photovoltaic Incentive Program (PIP) –
Under this program individuals and organizations are eligible for ComEd rebates on grid-tied solar-electric systems purchased from Spire Solar Chicago. Eligible recipients will be awarded $1,250 per kilowatt in 2003 and $1,000 per kilowatt in 2004.
Alternative Fuel and Vehicle Incentives Illinois offers rebates worth 80% of the cost of converting a vehicle to operate on an alternative fuel or 80% of the incremental cost of purchasing an original equipment manufacturer (OEM) alternative fuel vehicle (AFV). The rebates are worth up to $4,000. Purchasers of new E85 (85% ethanol, 15% gasoline) vehicles are eligible for a $500 tax credit. Motor fuel retailers that install E85 pumps are eligible for a $10,000 tax credit. Indiana Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Renewable Energy Systems Exemption -Indiana’s property tax code contains four separate statutes pertaining to
solar, wind, hydropower, and geothermal systems, respectively. The statute exempt from property taxes the entire renewable energy device and affiliated equipment, including equipment for storage and distribution.
State Grant Program Alternative Power & Energy Grant Program - program to enable businesses and institutions to install and study
alternative and renewable energy system applications.
Distributed Generation Grant Program (DGGP) - offers awards of up to $30,000 to enable businesses and
institutions to install and study alternatives to central generation. Eligible technologies include fuel cells, microturbines, cogeneration, combined heat and power, photovoltaics (PV), wind, biomass, and landfill gas.
Energy Education and Demonstration Grant Program - program makes small-scale grants for projects that
demonstrate applications of energy efficiency and renewable energy technologies for businesses, public and non-profit institutions, schools, and local governments.
Energy Efficiency and Renewable Energy (EERE) Set-Aside - joint effort of the Indiana Energy and Recycling
Office (ERO) and the Indiana Office of Air Quality (OAQ) that offers potential financial incentives to large-scale energy efficiency and renewable energy projects that significantly reduce nitrogen oxide emissions.
Alternative Fuel and Vehicle Incentives Tax credits are available for the production of biodiesel and for the sale of biodiesel blends. Citizens Gas and Coke offers a rebate of $1,500 per vehicle converted to run on compressed natural gas (CNG) or for the purchase of an original equipment manufacturer (OEM) dedicated or bi-fuel CNG vehicle. Used natural gas vehicles (NGVs) may also qualify Iowa Excise Tax Incentive Energy Replacement Generation Tax Exemption- all energy generated by methane gas conversion property
(including digester gas facilities) and wind energy conversion property is exempt from the replacement generation tax. In addition, large hydroelectric generators (100 MW or more) pay a reduced generation tax .
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Assessment Local Option Special Assessment of Wind Energy Devices - statute allows any city or county to pass an
ordinance assessing wind energy conversion equipment at a special valuation for property tax purposes, beginning at 0% of the net acquisition cost in the first assessment year and increasing annually by five percentage points to a maximum of 30% of the ne t acquisition cost in the 7th and succeeding years
Property Tax Exemption Methane Gas Conversion Property Tax Exemption - real and personal property used for methane gas collection
and conversion into energy and connected with, or in conjunction with, a publicly-owned sanitary landfill, is exempt from property tax.
Property Tax Exemption for Renewable Energy Systems - the market value added to a property by a solar or
wind energy system is exempt from the state's property tax.
Sales Tax Exemption Wind Energy Equipment Exemption - statute exempts from the state sales tax the total cost of wind energy equipment
and all materials used to manufacture, install or construct wind energy systems.
State Grant Program Grants for Energy Efficiency and Renewable Energy Research –
provides grants for energy research on topics that have strong relevance to Iowa. Eligible organizations are Iowa’s colleges and universities, Iowa-based private non-profit organizations, and Iowa-based foundations. Private sector research partnerships are encouraged.
State Loan Program Alternate Energy Revolving Loan Program - provides loan funds to individuals and organizations that seek to build
renewable energy production facilities in Iowa. Eligible renewable energy technologies include solar, biomass, wind and small hydro.
Iowa Building Energy Management Program (Iowa Energy Bank) - provides financing for public and some
non-profit organizations for energy management programs. Eligible organizations include public and private K-12 schools, community colleges, area education agencies, hospitals, local government, private colleges and state agencies.
Alternative Fuel and Vehicle Incentives A tax credit is available to retail service stations at which more than 60% of the total gallons of gasoline sold through metered pumps are ethanol-blended. Once station owners surpass the 60 percent threshold, they are eligible for a tax credit of $0.025 for every additional gallon of ethanolblended gasoline sold during the tax year, from 2002 through 2007. Kansas Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Renewable Energy Property Tax Exemption - exempts renewable energy equipment from property taxes.
Renewable energy includes wind, solar thermal electric, photovoltaic, biomass, hydropower, geothermal, and landfill gas resources or technologies that are actually and regularly used predominantly to produce and generate electricity
State Grant Program State Energy Program Grants - offers grants each year as part of the State Energy Program (SEP), a program of the
Department of Energy.
Alternative Fuel and Vehicle Incentives The state offers an income tax credit for 50% (up to $50,000, depending on the Gross Vehicle Weight (GVW)) of the incremental or conversion cost of qualified alternative fuel vehicles (AFVs). The state also offers an income tax credit for 50% (up to $200,000 depending on the date the station begins service) of the cost of a qualified alternative fuel refueling station. Kentucky Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama TVA - Green Power Switch Generation Partners Program – see Alabama
Alternative Fuel and Vehicle Incentives The transportation, distribution, or delivery of natural gas used as a motor vehicle fuel is exempt from regulation by the Kentucky Public Service Commission, as is the sale of natural gas to a compressed natural gas (CNG) fuel station, retailer, or end-user. (Reference Kentucky Revised Statues (KRS) 278.508) Louisiana Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Solar Energy System Exemption - any equipment attached to an owner-occupied residential building or swimming pool
as part of a solar energy system is considered personal property that is exempt from ad valorem taxation.
Alternative Fuel and Vehicle Incentives The state offers an income tax credit worth 20% of converting a vehicle to operate on an alternative fuel, the purchase of an Original Equipment Manufacturer (OEM) alternative fuel vehicle (AFV), and of the cost of constructing an alternative fuel refueling station. Maine Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Grant Program Renewable Resources Matching Fund Program - Grant funding is awarded as match funding for approved projects
that qualify for funding under the MTI Cluster Enhancement Award program, and that enhance or support cluster development in the energy industry
Alternative Fuel and Vehicle Incentives The state of Maine provides a partial tax exemption for the incremental cost of purchasing a cleanfuel vehicle. A tax credit is available for the construction or installation of, or improvements to, any clean fuel refueling station or electric vehicle charging station. There is a state income tax credit of $0.05 per gallon for the production of biofuels for use in motor vehicles or Alternative Fuel and Vehicle Incentiveswise substitute for liquid fuels. Maryland Corporate Tax Credit Clean Energy Incentive Act (Corporate Credit) - provides Maryland sales tax exemptions or income tax credits
when purchasing certain qualifying high efficiency Energy Star appliances, electric and hybrid-electric vehicles, and certain renewable resource energy systems.
Corporate Income Tax Credit for Green Buildings - this income tax credit applies to nonresidential and residential
multifamily buildings of at least 20,000 square feet that are constructed or rehabilitated to meet criteria set forth by the US Green Building Council or other similar criteria.
Personal Tax Credit Clean Energy Incentive Act (Personal Credit) - provides Maryland sales tax exemptions or income tax credits when
purchasing certain qualifying high efficiency Energy Star appliances, electric and hybrid-electric vehicles, and certain renewable resource energy systems.
Personal Income Tax Credit for Green Buildings - this income tax credit applies to nonresidential and residential
multifamily buildings of at least 20,000 square feet that are constructed or rehabilitated to meet criteria set forth by the US Green Building Council or other similar criteria.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Local Option - Corporate Property Tax Credit - creates an optional property tax credit for corporations. This statute
allows counties to provide a credit against the corporate property tax for buildings equipped with a solar, geothermal or qualifying energy conservation device used to heat or cool a structure.
Special Property Assessment - Title 8 of Maryland’s property tax code allows for a state-wide special assessment
provision for solar heating and cooling systems.
Sales Tax Exemption Wood Heating Fuel Exemption - statute exempts from the state sales tax all wood or "refuse-derived" fuel used for
heating purposes. This exemption applies to residential use only.
State Grant Program Solar Energy Grant Program - grant program that will provide financial incentives to homeowners and businesses that
install solar energy devices. The new law will take effect on January 1, 2005
State Loan Program Community Energy Loan Program - CELP provides local governments and nonprofit organizations in the State a
unique opportunity to reduce their operating expenses by identifying and installing energy conservation improvements.
State Agency Loan Program - Through this revolving loan program, the Maryland Energy Administration provides loans
to state agencies for cost-effective energy efficiency improvements in state facilities.
Alternative Fuel and Vehicle Incentives The Advanced Technology Vehicle Program - The Clean Alternative, funded by the Maryland Department of Transportation (MDOT), provides for flexible incentives to private companies and local governments to cover the incremental cost of dedicated compressed natural gas (CNG) and Alternative Fuel and Vehicle Incentives clean-fuel vehicles. The Metropolitan Washington Council of Governments (MWCOG) administers this program. The Maryland Energy Administration (MEA) has a limited amount of money to help offset the purchase of alternative fuel shuttle and school buses. The rebate will pay up to $10,000 of the incremental cost of purchasing an alternative fuel shuttle bus. Massachusetts Corporate Deduction Alternative Energy and Energy Conservation Patent Exemption (Corporate) - This deduction is unique
among incentives in that it targets patents and not simply real property.
Solar and Wind Energy System Deduction - Businesses may deduct from net income, for state tax purposes, costs
incurred from the installation of any "solar or wind powered climatic control unit and any solar or wind powered water heating unit or any other type unit or system powered thereby".
Corporate Exemption Solar and Wind Power Systems Excise Tax Exemption - statute exempts solar and wind energy systems from
the corporate excise tax for the length of the system’s depreciation period.
Personal Deduction Alternative Energy and Energy Conservation Patent Exemption (Personal) - offers both corporate and
personal income tax deductions for any income received from the sale of or royalty income from a patent that is deemed benefi cial for energy conservation or alternative energy development.
Personal Tax Credit Renewable Energy State Income Tax Credit - provides a 15% credit against the state income tax for the cost of a
renewable energy system (including installation) installed on an individual’s primary residence.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Mass Energy - Renewable Energy Certificate Incentive - The renewable energy attributes from PV systems will
be packaged together with wind, small hydro and biomass renewable energy certificates and sold as New England GreenStartSM, a new renewable energy-based electricity product sold through "GreenUp," a new green pricing program being offered by National Grid, the utility serving most of Massachusetts and Rhode Island.
Property Tax Exemption Local Property Tax Exemption - Solar and wind powered devices utilized as a primary or auxillary power system for the
purpose of heating or otherwise supplying the energy needs of taxable property qualify for property tax exemptions for a period of 20 years from the date of installation.
Sales Tax Exemption Renewable Energy Equipment Sales Tax Exemption - This statute exempts from the state sales tax solar, wind,
and heat pump systems and all related equipment. This exemption is limited to systems that will be used in an individual’s principal residence and is not available to commercial users.
State Grant Program Commercial, Industrial, & Institutional Initiative Grants - Over the next three years, the Massachusetts
Technology Collaborative's (MTC) Commercial, Industrial, & Institutional Initiative (CI3) is offering a total of $6,000,000 in grant funding to expand the use of distributed renewable energy generation at commercial, industrial and institutional facilities in Massac husetts.
Michigan Industry Recruitment Alternative Energy Equipment Exemption Companies located in Michigan and engaged in the research, development
or production of "alternative energy technologies," as defined by the Michigan Next Energy Authority Act, are eligible for a property tax exemption on all alternative energy equipment.
Alternative Energy Property and Real Tax Exemption - Companies located in Michigan's NextEnergy Zone and
engaged in the research, development, or production of "alternative energy technologies," as defined by the Michigan Next Ene rgy Authority Act, are exempt from certain state and local taxes, including personal property taxes, real property taxes and the state's education tax.
Employee Payroll Tax Credit - Certified companies that locate in the NextEnergy Zone to develop "alternative energy
technologies," as defined by the Michigan Next Energy Authority Act, are eligible for a personal income tax credit, whereby the sum of state income taxes paid by a company’s employees who work in the Zone is refunded to the company.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Grant Program Community Energy Project Grants - Michigan Energy Office solicits proposals for community education or information
programs to assist consumers to identify and select energy efficiency and renewable energy options. Community Energy Project Grants are available to public and non-profit agencies.
Energy Efficiency Grants - Michigan offers grants to support energy efficiency projects, including fuel cell installations,
through the state's Low-Income and Energy Efficiency Fund.
Large-Scale PV Demonstration Project Grants - PV demonstration grants are available to public and non-profit
organizations to help fund the purchase and demonstration of new PV systems with a minimum capacity of 10 kW. A total of $180 ,000 is available for three $60,000 projects
Michigan Biomass Energy Program Grants - The Michigan Biomass Energy Program (MBEP) provides funding for
state bioenergy and biofuel projects on a regular basis. Funding categories typically include biofuels and bioenergy education, biofuels infrastructure, and biomass technology development and demonstrations. Grant awards range from $5,000 to $30,000.
NextEnergy Curriculum Development Grants - NextEnergy supports the development of an alternative energy
technology (AET) curriculum for technicians and engineers
Alternative Fuel and Vehicle Incentives Certain property tax exemptions apply to industrial property which is used for, among Alternative Fuel and Vehicle Incentives purposes, high-technology activities or the creation or synthesis of biodiesel fuel. High-technology activities include those related to advanced vehicle technologies such as electric vehicles, hybrid vehicles, or alternative fuel vehicles and their components. Minnesota Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Renewable Energy Production Incentives - Minnesota offers a payment of 1.5 cents per kilowatt-hour for electricity
generated by hydro facilities and on-farm anaerobic manure methane digesters.
Property Tax Exemption Wind and Solar-Electric (PV) Systems Exemption - This statute excludes from property taxation (real estate) the
value added by solar-electric (PV) systems. Furthermore, all real and personal property of a wind energy system is exempt from property tax.
Sales Tax Exemption Solar-Electric (PV) Sales Tax Exemption - certain energy-efficient products (including PV systems) are exempt from
the state sales tax. This exemption includes residential lighting fixtures and compact fluorescent bulbs that carry the Energy Star label, electric heat-pump hot-water, natural-gas hot-water heaters with an energy factor of at least 0.62, and photovoltaic devices and natural gas furnaces with a fuel efficiency rating of at least 0.92.
Wind Sales Tax Exemption - Wind energy conversion systems used as an electric power source are exempt from
Minnesota's sales tax. Materials used to manufacture, install, construct, repair or replace wind systems are also exempt from sales tax.
State Loan Program Agricultural Improvement Loan Program - This low-interest loan program, administered by the Department of
Agriculture through the Rural Finance Authority (RFA), provides loans to farmers for improvements or additions to permanent facilities.
Value-Added Stock Loan Participation Program - This low-interest loan program, created in 1994, is designed to
help farmers buy into wind energy and anaerobic digestion cooperatives.
State Rebate Program Solar-Electric (PV) Rebate Program - The Minnesota Department of Commerce administers a solar-electric (PV)
rebate program, funded by Xcel Energy, to buy down the up-front costs of grid-connected solar-electric (PV) systems by $2,000 per kW, with a maximum award of $8,000 per system.
Utility Grant Program Renewable Development Fund Grants - In December 2003, Xcel Energy issued a request for proposals (RFP) to fund
a second round of renewable-energy projects through the Renewable Development Fund (RDF) program.
Utility Rebate Program Minnesota Power - Solar-Electric (PV) Rebate Program - Minnesota Power offers a rebate of $2,000 per kilowatt
for grid-connected solar-electric (PV) systems, with a maximum award of $4,000 per customer.
Mississippi Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama TVA - Green Power Switch Generation Partners Program – see Alabama State Loan Program Energy Investment Program - Mississippi offers low-interest loans for renewable energy and energy efficiency projects.
Eligible renewable energy technologies include solar thermal, solar space heat, solar process heat, photovoltaics (PV), alter native fuels, geothermal, biomass and hydropower.
Alternative Fuel and Vehicles Incentives Under state law, Mississippi's Commissioner of Agriculture and Commerce is authorized to make direct payments to new ethanol producers in the amount of $0.20 per gallon, up to 30 million gallons per year per producer, for a period of up to 10 years. Missouri Corporate Tax Credit Wood Energy Production Credit - allows individuals or businesses processing Missouri forestry industry residues into
fuels an income tax credit of $5.00 per ton of processed material.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Grant Program Missouri Schools Going Solar - program created to educate students, teachers and communities about the importance of
electricity as an energy form, and the value of solar energy in meeting current and future energy needs.
State Loan Program Energy Loan Program - This loan program, administered by the Energy Center of the Missouri Department of Natural
Resources, is available for energy efficiency and renewable energy projects. Public schools (K-12 and higher), city governments, county governments, public hospitals, sewage districts and public water districts are eligible.
Alternative Fuel and Vehicles Incentives School districts are allowed to establish contracts with nonprofit, farmer-owned new generation cooperatives to purchase biodiesel blends of 20% biodiesel (B20) or higher for use as bus fuel. Each district can receive additional state school aid to help offset the incremental cost of purchasing the biodiesel. This incentive expires after the 2005-06 school year. (Reference RSMo 414.433) The Biodiesel Fuel Revolving Fund uses the money generated by the sale of EPAct credits to cover the incremental cost of purchasing fuel containing B20 or higher biodiesel blends for use by state fleet vehicles. (Reference RSMo 414.407) Montana Corporate Exemption Corporate Property Tax Reduction for New/Expanded Generating Facilities - Montana generating plants
producing 1 megawatt or more by means of an alternative renewable energy source are eligible for the new or expanded industry property tax reduction on the local mill levy during the first nine years of operation, subject to approval by the local gove rnment.
Generation Facility Corporate Tax Exemption - New generating facilities built in Montana with a nameplate capacity
of less than 1 MW and using an alternative renewable energy source are exempt from property taxes for 5 years after start of operation.
Corporate Tax Credit Alternative Energy Investment Corporate Tax Credit - Commercial and net metering alternative energy
investments of $5,000 or more are eligible for a tax credit of up to 35 percent against individual or corporate tax on income generated by the investment.
Personal Tax Credit Residential Alternative Energy System Tax Credit - Residential taxpayers who install an energy system using a
recognized non-fossil form of energy on their home after 12/31/01 are eligible for a tax credit equal to the amount of the cost of the system and installation of the system, not to exceed $500.
Residential Geothermal Systems Credit - A resident taxpayer of Montana who installs a geothermal or geothermal
heat-pump system in their principal dwelling can claim a tax credit based on the installation costs of the system, not to exceed $1,500.
Private Grant Program BEF - Renewable Energy Grant – see Idaho Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Renewable Energy Systems Exemption - Montana's property tax exemption for buildings using a recognized
nonfossil form of energy generation or low emission wood or biomass combustion devices may be claimed for 10 years after installation of the property.
State Loan Program Alternative Energy Revolving Loan Program - (AERLP) provides loans to individuals and small businesses to install
alternative energy systems that generate energy for their own use. Net metering is allowed.
Utility Grant Program NorthWestern Energy - USB Renewable Energy Fund - USB requires all electric and gas utilities to establish
USB funds for low-income energy assistance, weatherization, energy efficiency activities, and development of renewable energy resources. As of 2004, NorthWestern had funded 20 to 25 of more than 30 renewable energy proposals received.
Utility Rebate Program NorthWestern Energy - PV Rebate Program - NorthWestern Energy electric distribution customers may qualify for a
rebate of $4.00 per Watt (peak DC) for the installation of a solar electric system up to a maximum of $8,000 per customer.
NorthWestern Energy - PV Systems for Fire Stations - In 2003, six fire stations served by the NorthWestern
Energy electric distribution system qualified for free solar electric systems of up to a maximum of 2 kW in size. In 2004, six more fire stations will be selected.
Alternative Fuel and Vehicle Incentives A tax credit is available for 50% of the conversion cost associated with converting a vehicle to run on an alternative fuel. The credit is worth up to $500 or $1,000, depending on the weight of the vehicle. Nebraska Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Loan Program Dollar and Energy Savings Loans - This program makes available low interest loans for residential and commercial
energy efficiency improvements.
Alternative Fuel and Vehicle Incentives Motor fuels sold to an ethanol or biodiesel facility, and motor fuels manufactured at an ethanol or biodiesel facility are exempt from certain motor fuel tax laws enforced by the Motor Fuels Division of the Department of Revenue. (Reference Legislative Bill 983, 2004; and Nebraska Statutes 66489 and 66-496) The Dollar and Energy Saving Loans Program offers loans for the purchase of alternative fuel vehicles (AFVs), refueling stations and equipment, and for the conversion of conventional vehicles to run on alternative fuels. Nevada Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Renewable Energy Credits - , Nevada's renewable energy producers can earn RECs, which can then be sold to utilities
that are required to meet Nevada's portfolio standard.
Property Tax Exemption Renewable Energy Producers Property Tax Exemption - this statute allows certain new or expanded businesses
a 50% property tax exemption for real and personal property used to generate electricity from renewable energy
Renewable Energy Systems Exemption - statute states that any value added by a qualified renewable energy source
shall be subtracted from the assessed value of any residential, commercial or industrial building for property tax purposes. Qualified equipment includes solar, wind, geothermal, solid waste, and hydro. This exemption applies for all years following installati on.
Sales Tax Exemption Renewable Energy/Solar Sales Tax Exemption - The sales/use tax rate for any sales, storage, consumption or use
of products or systems designed or adapted to use renewable energy to generate electricity and all of its integral components is 2% in all counties for those purchases made from January 1, 2002 through June 30, 2005.
State Rebate Program SolarGenerations Program - Nevada Power and Sierra Pacific Power offer rebates for photovoltaic systems under their
SolarGenerations Program.
Utility Rebate Program Boulder City Public Works - Energy Efficient Appliance Program - offers renewable energy rebates to its
customers under its Energy Efficient Appliance Program. All customers located in Boulder City, NV, are eligible for this program.
New Hampshire Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Local Option Property Tax Exemption for Renewable Energy - New Hampshire’s local option property tax
statute allows each city and town to offer an exemption on residential property taxes in the amount of the assessed value of a renewable energy system used on the property. Eligible technologies may include solar (photovoltaics, solar space heating, so lar water heating, passive solar), wind, and wood-fired central heating systems.
New Jersey Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Solar Renewable Energy Certificates - New Jersey’s renewable portfolio standard (RPS) requires electricity suppliers
to provide a percentage of their electricity from solar generation.
Sales Tax Exemption Solar and Wind Energy Systems Exemption - New Jersey offers a full exemption from the state 6% sales tax for all
solar and wind equipment. This exemption is available to all taxpayers.
State Grant Program Renewable Energy Advanced Power Program - The New Jersey Board of Public Utilities has issued a request for
proposals for a competitive incentive and financing program -- The Renewable Energy Advanced Power Program -- to encourage development of distributive renewable electricity generation projects in the state.
Renewable Energy Economic Development Program (REED) – Program concept is to provide seed capital for
new businesses or business ventures and then to transition the business into traditional capital markets. Total program funding at this time is $5.0 million.
State Loan Program Reduced Energy Demand Options for Local Governments and Schools (REDO) –. Financing under this
program will cover the entire incremental cost of energy efficiency and renewable energy projects, enabling the governmental entities to finance the projects completely, with no up front capital necessary.
State Rebate Program New Jersey Clean Energy Rebate Program - Eligible technologies include fuel cells, photovoltaic, small wind, or
sustainable biomass technologies. There no maximum installation size.
Alternative Fuel and Vehicle Incentives Local government entities are eligible for rebates under New Jersey's Alternative Fuel Vehicle (AFV) Rebate Program for converting their vehicles to run on alternative fuels or purchasing original equipment manufacturer (OEM) AFVs. New Mexico Corporate Tax Credit Renewable Energy Production Tax Credit - provides a tax credit against the corporate income tax of one cent per
kilowatt-hour for companies that generate electricity from wind, solar, or biomass.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama State Grant Program Clean Energy Grants Program - A competitive grant program to advance the development of “clean energy”
technologies, including renewable energy, energy efficiency, and alternative transportation fuels technologies.
Schools with Sol –
A four-year solar demonstration program of the Energy Conservation and Management Division for New Mexico’s K-12 schools. The systems produce electricity and hot water for school facilities. In addition, they create opportunities for renewable energy education in New Mexico’s schools; provide residential-scale demonstrations in the schools’ local communities; and displace conventional electricity, natural gas, and propane consumption in school facilities.
Alternative Fuel and Vehicle Incentives The Clean Energy Grants Program provides grants for projects utilizing clean energy technologies and providing clean energy education, technical assistance, and training programs Hybrid electric vehicles (HEVs) with a U.S. Environmental Protection Agency (EPA) fuel economy rating of at least 27.5 miles per gallon are eligible for a one-time exemption from the motor vehicle excise tax. New York Corporate Tax Credit Green Building Tax Credit Program - provides for tax credits to owners and tenants of eligible buildings and tenant
spaces that meet certain "green" standards.
Personal Tax Credit Solar and Fuel Cell Electric Generating Equipment Tax Credit - applies to expenditures on solar electric
equipment used on residential property. This tax credit provision was passed as part of a bill that includes provisions for the net metering of the same equipment. The credit is for twenty-five (25%) percent of the cost of equipment and installation of photovoltaic systems.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Solar and Wind Energy Systems Exemption - New York State Real Property Tax Law provides a 15-year real
property tax exemption for solar and wind energy systems constructed in New York State.
State Grant Program Renewables R&D Grant Program - New York State Energy Research and Development Authority
(NYSERDA) provides funding support along the product development-to-commercialization continuum and provides the due diligence necessary to acquire private sector funding.
State Loan Program Energy $mart Loan Fund - provides reduced-interest loans through participating lenders to finance renovation or
construction projects that improve a facility’s energy efficiency or incorporate renewable energy systems.
State Rebate Program Energy $mart New Construction Program - designed to accelerate the incorporation of energy efficiency and
renewable energy sources in the design, construction, and operation of commercial, industrial, institutional, and multifamily buildings.
PV Incentive Program – NYSERD provides incentives of $4 to $4.50 per Watt (DC) to eligible installers for the installation
of approved, grid-connected PV systems.
Wind Incentive Program - NYSERDA has at least $2.5 million in incentives to encourage wind technology deployment and
infrastructure development in New York.
Utility Rebate Program LIPA - Solar Pioneer Program – Programs purpose is to encourage the use of solar energy among Long Island
homeowners and businesses and to help make the installation of a PV system more affordable.
Alternative Fuel and Vehicle Incentives Purchasers of electric vehicles (EVs) are eligible for a tax credit worth 50% of the incremental cost, up to a maximum of $5,000 per vehicle. All dedicated EVs qualify for this credit. North Carolina Corporate Tax Credit Renewable Energy Tax Credit - Corporate - statute provides for an expanded tax credit of 35% of the cost of
renewable energy property constructed, purchased or leased by a taxpayer and placed into service in North Carolina during the taxable year.
Industry Recruitment Renewable Energy Equipment Manufacturer Incentive - the state offers a corporate income tax credit to
manufacturers of renewable-energy products and equipment. The credit is equal to 25% of the installation and equipment costs of construction, with no maximum limit.
Personal Tax Credit Renewable Energy Tax Credit - Personal – see Renewable Energy Tax Credit- Corporate Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama TVA - Green Power Switch Generation Partners Program – see Alabama Property Tax Exemption Active Solar Heating and Cooling Systems Exemption - Systems placed on residential, commercial and industrial
property are eligible for this exclusion.
State Loan Program Energy Improvement Loan Program - available to North Carolina businesses, local governments, public schools and
nonprofit organizations that demonstrate energy efficiency, use of renewable energy resources, energy cost savings or reduced energy demand.
Alternative Fuel and Vehicle Incentives Taxpayers who construct, purchase, or lease renewable energy properties are eligible for a tax credit equal to 35% of the cost of the property. Grants from the Department of Environment and Natural Resources Division of Air Quality are available for the incremental cost of purchasing Original Equipment Manufacturer alternative fuel vehicles, vehicle conversions, and constructing or implementing alternative fuel public refueling facilities. A tax credit is available for qualified refueling facilities that dispense biodiesel, 100% ethanol or ethanol/gasoline mixtures consisting of at least 70% ethanol. North Dakota Corporate Tax Credit Geothermal, Solar, and Wind Corporate Credit - statute allows any taxpayer - individual or corporation - to claim an
income tax credit of 3% per year for five years for the cost of equipment and installation of a geothermal, solar, or wind energy device.
Personal Tax Credit Geothermal, Solar and Wind Personal Credit – see above Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program Property Tax Assessment
– see Alabama
Large Wind Property Tax Reduction - North Dakota modified its property tax incentives for large wind systems with its
2001 bill that reduces property taxes by 70% for wind facilities of 100 kW or larger. To be eligible, construction must begin by January 1, 2011. The state also has a sales tax exemption for these systems.
Property Tax Exemption Geothermal, Solar, and Wind Property Exemption - North Dakota exempts from local property taxes any solar,
wind, or geothermal energy device.
Sales Tax Exemption Large Wind Sales Tax Exemption - North Dakota's large wind sales tax exemption applies to the owner of a windpowered electrical generating facility that has at least one single electrical energy generation unit with a nameplate capacity of one hundred kilowatts or more. The exemption will apply to building materials, production equipment and other tangible personal property used in the construction of the facility.
Alternative Fuel and Vehicle Incentives The ethanol production incentive program provides funds for an incentive of $0.40 per gallon for agriculturally derived fuel produced and sold in North Dakota. The state of North Dakota offers a five-year tax credit for up to $250,000 for a firm that invests in the production or blending of 2 % biodiesel fuel. The bill also provides for a reduction in the motor fuel tax and special fuels tax if a plant that produces 10 million gallons or more of biodiesel is constructed in North Dakota. Ohio Corporate Exemption Conversion Facilities Corporate Tax Exemption - statute exempts certain equipment from property taxation, Ohio's
sales and use tax, and Ohio's franchise tax where applicable.
Industry Recruitment Fuel Cell Grant Program - Ohio's fuel cell initiative provides $75 million in financing to make strategic capital investments
that will create and retain jobs, $25 million for fuel cell research, development and demonstration, and $3 million for worke r training.
Fuel Cell Loan Program - The Ohio Fuel Cell Initiative has $15 million to finance traditional economic development
investments for expansion of Ohio’s fuel cell industry, as well as job retention and job creation activities, through low-interest loans and guarantees. The maximum loan per company is $5 million.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Property Tax Exemption Conversion Facilities Property Tax Exemption - This statute exempts certain equipment from property taxation,
Ohio's sales and use tax, and Ohio's franchise tax where applicable.
Sales Tax Exemption Conversion Facilities Sales Tax Exemption – see above State Loan Program Renewable Energy Loans - The renewable energy loan program reduces the interest rate -- by approximately half -- on
standard bank loans for those qualifying Ohio residents and businesses who borrow money to implement energy efficiency or renewable energy projects.
Alternative Fuel and Vehicle Incentives Alternative fuel vehicles (AFVs) are exempt from certain motor vehicle inspection and maintenance programs. Oklahoma Corporate Tax Credit Zero-Emission Facilities Production Tax Credit - income tax credit is available to producers of electric power using
renewable energy resources from a zero emission facility located in Oklahoma.
Industry Recruitment Credit for Manufacturers of Small Wind Turbines - Oklahoma offers a credit to the manufacturers of small wind
turbines for tax years 2003 through 2005.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program – see Alabama Alternative Fuel and Vehicle Incentives A tax credit is available for 50% of the cost of converting a vehicle to operate on an alternative fuel or for 50% of the incremental cost of a new original equipment manufacturer (OEM) alternative fuel vehicle (AFV) and for 50% of alternative fuel refueling infrastructure.
Oregon Corporate Tax Credit Business Energy Tax Credit - Oregon's Business Energy Tax Credit (BETC) is for investments in energy conservation,
recycling, renewable energy resources, or less-polluting transportation fuels. Any Oregon business may qualify.
Personal Tax Credit Residential Energy Tax Credit - Homeowners and renters who pay Oregon income taxes are eligible for the Residential
Energy Tax Credit if they purchase premium-efficiency appliances, heating and cooling systems, duct systems, closed-loop geothermal space or water heating systems, solar water and space heating systems, photovoltaics, wind, fuel cells, and alternative fuel vehicles and charging or fueling systems.
Private Grant Program BEF - Renewable Energy Grant – see Idaho BEF - Solar 4R Schools - see Idaho Production Incentive BEF - Solar Starters – Incentive to help reduce the costs of small (5 kW system sizes approved automatically; larger sizes
may be acceptable) residential and commercial photovoltaic systems in parts of Oregon and Washington.
Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Property Tax Exemption Renewable Energy Systems Exemption - Oregon’s property tax exemption states that the added value to any
property from the installation of a qualifying renewable energy system not be included in the assessment of the property’s value for property tax purposes.
State Grant Program New Renewable Energy Resources Grants - This program is designed to support renewable energy projects that do
not already have an established incentive program developed and launched by the Energy Trust of Oregon. They expect to reserv e 10% of the Renewable Energy program budget, or about $1 million annually for open solicitation incentives.
State Loan Program Small Scale Energy Loan Program (SELP) - Loans are available to individuals, businesses, schools, cities, counties,
special districts, state and federal agencies, public corporations, cooperatives, tribes, and non-profits.
State Rebate Program Solar Electric Buy-down Program - The program is available to customers of Pacific Power and PGE who install new
photovoltaic systems on their new or existing homes, commercial and community buildings, farms, and municipal facilities.
Solar Water Heating Buy-down Program - The program is available to customers of Pacific Power, PGE, and NW
Natural Gas who install solar water or pool heating systems on their homes, office buildings, community buildin gs, agricultural, and municipal facilities. New construction and existing building upgrades will be included, with some restrictions.
Utility Loan Program Ashland Electric Utility - The Bright Way to Heat Water Loan - The program is available to customers of Pacific
Power, PGE, and NW Natural Gas who install solar water or pool heating systems on their homes, office buildings, communit y buildings, agricultural, and municipal facilities. New construction and existing building upgrades will be included, with some restrictions.
EPUD - Solar Water Heater Program Loan - Emerald People’s Utility District (EPUD) residential customers (only)
that switch from electric to solar hot water heaters are eligible for the zero-interest loan program. A state tax credit is also available for qualified systems, for up to $1,500.
EWEB - Energy Management Services Loan - offers low interest loans to businesses as part of the Energy
Management Services program for the installation of solar domestic, process, and pool water heating.
EWEB - The Bright Way To Heat Water Loan - The program is designed to promote the installation of solar water
heaters and solar pool heating systems.
Utility Rebate Program Ashland - Solar Electric Program - The City of Ashland encourages electric customers to install solar electric systems
and interconnect them with the City of Ashland electrical supply grid by offering a one time cash rebate. Customers with qualifying installations can receive a cash rebate of $3.50 per effective watt up to a maximum of $10,500 per site.
Ashland Electric Utility - The Bright Way to Heat Water Rebate - qualified homeowners may choose either the
cash rebate or zero-interest loan program. Cash rebates are available for approved systems.
EPUD - Solar Water Heater Program Rebate - EPUD residential customers (only) that switch from electric to solar
hot water heaters are eligible for a rebate. A state tax credit is also available for qualified systems, for up to $1,500.
EWEB - Energy Management Services Rebate - The Eugene Water & Electric Board (EWEB) offers cash
incentives to businesses as part of the Energy Management Services program for the installation of solar domestic, process, and pool water heating.
EWEB - The Bright Way To Heat Water Rebate – see EWEB – The Bright Wat To Heat Water Loan program OTEC - Photovoltaic Rebate Program - Customers of Oregon Trail Electric Cooperative (OTEC) who install gridconnected photovoltaic systems are eligible for a rebate of $600/kW of installed capacity.
Alternative Fuel and Vehicle Incentives Oregon offers both a business and a residential tax credit for the purchase of an original equipment manufacturer (OEM) alternative fuel vehicle (AFV) or for the cost of converting a vehicle to operate on an alternative fuel. A tax credit is also available for installing a public or personal refueling station.
A Business Energy Tax Credit is available for the purchase of hybrid electric vehicles (HEVs) and dual-fuel vehicles, the cost of converting vehicles to operate on an alternative fuel, and the cost of constructing alternative fuel refueling stations. The tax credit is 35% of the incremental cost of the system or equipment and is taken over five years Pennsylvania Local Grant Program Metropolitan Edison Company SEF Grants (FirstEnergy Territory) -
The majority of funding available from the Metropolitan Edison Company SEF will be in the form of investments made in businesses that are pursuing one or more of the fund's purposes.
Penelec SEF of the Community Foundation for the Alleghenies Grant Program (FirstEnergy Territory) - The Community Foundation for the Alleghenies in Johnstown, Pennsylvania administers the Penelec loan and grant
components of the Fund, which has assets of approximately $8.9 million.
SEF of Central Eastern Pennsylvania Grant Program (PP&L Territory) grants and loans to organizations seeking funding for projects consistent with the Fund’s mission.
disburses a limited number of
Sustainable Development Fund Grant Program (PECO Territory) West Penn Power SEF Grant Program - promotes the use of renewable energy and clean energy among commercial,
industrial, institutional and residential customers in the West Penn market region. Eligible projects include energy produced from solar, wind, low-impact hydro, and sustainable biomass such as closed-loop biomass and biomass gasification.
Local Loan Program Metropolitan Edison Company SEF Loans (FirstEnergy Territory) - see Grants above Penelec SEF of the Community Foundation for the Alleghenies Loan Program (FirstEnergy Territory) – see Grants above SEF of Central Eastern Pennsylvania Loan Program (PP&L Territory) - see Grants above Sustainable Development Fund Commercial Financing Program (PECO Territory) see Grants above West Penn Power SEF Commercial Loan Program see Grants above Local Rebate Program Sustainable Development Fund Solar PV Grant Program (PECO Territory) - ) offers grants for PV systems
that are purchased by PECO Energy distribution company customers. Systems between 1 kW and 5 kW are eligible, and preference will be given to systems that will be interconnected to the electric grid.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama The Energy Cooperative - Solar Energy Buy-Back Program - Energy Cooperative (ECAP) is offering to pay its
members who have a 1kW to 5kW photovoltaic solar system 20 cents per kilowatt hour for the output from their system.
State Grant Program Pennsylvania Energy Harvest Grant Program - helps finance the implementation of clean and renewable energy
technologies that will have measurable benefits in terms of pollution reduction, environmental quality, and reduced energy usage rather than those that focus solely on public outreach and communication.
Rhode Island Personal Tax Credit Renewable Energy Personal Tax Credit - Eligible technologies for Rhode Island's personal renewable energy tax
credit include photovoltaics (on- and off-grid), solar hot water and space heating systems, and wind systems.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama People's Power & Light - Renewable Energy Certificate Incentive – see Massachusetts Energy- Renewable
Energy Certificate Incentive
Renewable Generation Supply Incentive - Rhode Island Renewable Energy Fund has incentives available for eligible
new renewable energy projects located in New England and developed to serve customer demand in Rhode Island.
Property Tax Exemption Renewable Energy Property Tax Exemption - Rhode Island law states that for purposes of local municipal property
tax assessment, renewable energy systems cannot be assessed at more than the value of a conventional heating, hot water, or o ther energy production system.
Sales Tax Exemption Renewable Energy Sales Tax Refund - Rhode Island division of taxation offers a sales tax refund (7%) for qualifying
residential renewable energy systems. Eligible technologies include photovoltaics, solar hot water, solar space heating, and wind systems.
State Grant Program PV Grant for Commercial, Industrial and Institutional Buildings
PV applications on commercial, industrial and institutional buildings in Rhode Island.
Provides funding to support the installation of
RFP for Purchase/Sale of Renewable Electricity to Large Customers - This funding opportunity is designed
to encourage the purchase of renewable energy-based electricity supply by large electricity customers in Rhode Island, including business, government, and institutional customers.
State Rebate Program PV & Wind Rebate Program - Through the Rhode Island State Energy Office and approved vendors, a $5 per watt buydown (increased from $3/W in January 2003) up to 50% of the system cost is available to the state's residents, businesses and nonprofits for the installation of photovoltaic systems. Similarly, a buy-down program of $2 per watt (increased from $1.50/W in summer 2003) up to 50% of the system cost for wind generators of less than 50 kW capacity is available.
Small Customer Incentive Program for Green Power Marketers –
Program offering financial incentives to retail electricity suppliers registered in Rhode Island who offer eligible green power products to residential and small business consumers in the state.
Alternative Fuel and Vehicle Incentives Taxpayers entitled to the federal qualified electric vehicle (EV) tax credit shall be entitled to a tax credit equal to 25.5% of the federal qualified EV tax credit for tax year 2002 and thereafter. The Alternative Fueled Vehicle and Filling Station Tax Credit entitles taxpayers to a tax credit equal to 50% of the capital, labor, and equipment costs incurred for the construction of, or improvement to, any alternative fuel refueling or recharging station providing domestically produced alternative fuel. Corporations that sell alternative fuels are allowed a deduction from the gross earnings from sales reported in the corporations' tax returns. The deduction shall be the total of gross earnings from the sale of alternative fuels when used as separately metered motor fuels that powers motor vehicles. Organically produced biodiesel fuels are exempt from motor fuel tax South Carolina Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program
–see Alabama
South Dakota Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Property Tax Exemption Renewable Energy Systems Exemption - This statute exempts from local property taxes renewable energy systems
on residential and commercial property. The exemption applies to the entire assessed value of residential systems and 50% of the installed cost of commercial systems, and it may be taken for three years after installation.
Wind Energy Property Tax Exemption - This wind energy property tax exemption bill (HB 1235) was signed by the
Governor on March 30, 2003. It requires that all commercial wind power production facilities, regardless of ownership, now be assessed at the local level.
Alternative Fuel and Vehicle Incentives A production incentive payment of $0.20 per gallon is available to ethanol producers for ethyl alcohol that is fully distilled and produced in South Dakota. A licensed LPG vendor may sell LPG exempt from the fuel excise tax, to a licensed LPG user or to a purchaser who owns a motor vehicle which operates on LPG if the vendor delivers the gas into a bulk storage tank which has no liquid transfer line which could be used to deliver fuel into the fuel supply tank of a motor vehicle. Tennessee Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama TVA - Green Power Switch Generation Partners Program – see Alabama Property Tax Exemption Wind Energy Systems Exemption - Tennessee House Bill 809, passed in June 2003, states that wind energy systems
operated by public utilities, businesses or industrial facilities shall not be taxed at more than one-third of their total installed cost.
State Loan Program Small Business Energy Loan Program - The Tennessee Energy Division offers low-interest loans of up to $100,000,
with terms of up to 7 years, for renewable energy and energy efficiency projects. Businesses with fewer than 300 employees or less than $3.5 million in annual gross sales or receipts are eligible
Texas Corporate Deduction Solar Energy Device Franchise Tax Deduction - This statute allows a corporation to deduct the cost of a solar
energy device in one of two ways: (1) the total cost of the system may be deducted from the company’s taxable capital; or, (2) 10% of the system’s cost may be deducted from the company’s income.
Industry Recruitment Hansford County Tax Abatement - The agreement authorized tax abatements (an exemption from ad valorem taxes on
property) in a Reinvestment Zone located in Hansford County.
Solar Energy System Manufacturer Franchise Tax Exemption - For solar equipment manufacturers, Texas
code states that "A corporation engaged solely in the business of manufacturing, selling, or installing solar energy devices is exempted from the franchise tax."
Leasing/Lease Purchase Big Country Electric Coop - PV Water Pump Sales & Lease Program - In 1998, Big Country Electric
Cooperative began offering solar water pumping systems to its members.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Property Tax Exemption Solar and Wind-Powered Energy Systems Exemption - The Texas property tax exemption allows residents to
take an exemption from taxation of the amount of the appraised value of the property that arises from the installation or construction of a solar or wind-powered energy device that is primarily for the production and distribution of energy for on-site use.
Utility Rebate Program Austin Energy - Home Energy Air Conditioning and Appliance Rebates - Austin Energy's Rebate program
offers customers a rebate on solar water heaters and energy-efficient equipment, such as heat pump water heaters, heat recovery water heaters, and package air conditioners and heat pumps.
Austin Energy - Solar Rebate Program - Residential and commercial customers who install photovoltaics on their
homes or businesses will be eligible for the rebate. The rebate is $5 per watt, increasing to $6.25 per watt for solar installations that use PV equipment manufactured in Austin.
Alternative Fuel and Vehicle Incentives The Texas Emissions Reduction Plan (TERP) is a comprehensive set of incentive programs aimed at improving air quality in Texas. The Texas Commission on Environmental Quality (TCEQ) administers TERP grants and other financial TERP incentives. The School Bus Rebate Program provides incentives to organizations that incorporate liquefied petroleum gas (LPG) buses into their fleets. Utah Corporate Tax Credit Renewable Energy Systems Tax Credit - Corporate -
Utah's corporate income tax credit for renewable energy systems applies to 10% of the cost of installation of a system up to $50,000. Eligible technologies include active and passiv e solar systems, photovoltaics, biomass, hydropower, and wind.
Personal Tax Credit Renewable Energy Systems Tax Credit - Personal - Utah's individual income tax credit for renewable energy
systems on residential buildings applies to 25% of the cost of installation of a system up to a maximum credit of $2,000 per system. Eligible technologies include active and passive solar systems, wind, biomass, or hydroenergy.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Sales Tax Exemption Renewable Energy Sales Tax Exemption - In 2004, under SB 19, the Utah legislature added sales of equipment and
machinery used to generate electricity from renewable resources to the list of types of sales or leases that are exempt from the state sales tax. Renewable resources include wind generation, solar, biomass, hydro, and geothermal energy.
Alternative Fuel and Vehicle Incentives Vehicles with clean-fuel group license plates are authorized to travel in lanes designated for high occupancy vehicles (HOV) regardless of the number of occupants. The Utah Clean Fuels Grant Program provides grants worth up to 50% of the cost of converting a vehicle to run on a clean fuel ($2,500 maximum) and/or up to 50% of the incremental cost of purchasing an Original Equipment Manufacturer (OEM) vehicle ($3,000 maximum) minus the amount of any state tax credit claimed. A $2,500 per vehicle credit against ground transportation fees is available from the Salt Lake City Department of Airports for ground transportation fleets.
Vermont Production Incentive CVPS - Biomass Electricity Production Incentive - CVPS purchases electricity at 95% of the Locational Marginal
Price of generation published by ISO New England (roughly avoided cost), plus an additional $0.04 per kWh. Eligible systems must be connected to the grid, although net metering is not available under this arrangement.
Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Sales Tax Exemption Sales Tax Exemption - With a 2002 amendments (S. 138), exemption now applies to net metered systems as well as to
home and business renewable energy systems not connected to the grid. In addition, solar hot water systems are now eligible for the exemption.
State Rebate Program Solar & Wind Incentive Program - Renewable energy legislation enacted in June 2003 authorizes the use of a portion of
Vermont's petroleum violation escrow fund to provide incentives for qualifying solar electric, solar hot water, and small wind systems. A total of $522,900 is available for incentives.
Utility Grant Program CVPS - Biomass Grants - The CVPS Renewable Development Trust Fund encourages the development of new
renewable-energy projects that utilize anaerobic digestion of agricultural products, byproducts or wastes to produce electricity. This fund provides grants, loans and other incentives to support project development, project operations and interconnection to the grid.
Alternative Fuel and Vehicle Incentives Businesses in Vermont that are involved exclusively in design, development, and manufacture of electric vehicles (EVs), alternative fuel vehicles (AFVs), or hybrid vehicles (HEVs) are eligible for up to three different income tax credits. Virginia Industry Recruitment Solar Manufacturing Incentive Grant Program (SMIG) - This fund offers up to $4.5 million per year through 2007
to encourage the production of photovoltaic panels in Virginia. The incentive is paid at a rate of up to $0.75 per watt for panels sold in a calendar year, with a maximum of 6 MW
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama TVA - Green Power Switch Generation Partners Program – see Alabama Property Tax Exemption Local Option Property Tax Exemption for Solar - Virginia allows any county, city or town to exempt or partially
exempt solar energy equipment or recycling equipment from local property taxes. Residential, commercial or industrial propert y is eligible.
State Grant Program Virginia Small Wind Incentives Program (VSWIP) - offers grants to Virginia landowners to purchase and install
small wind energy systems. The program will provide financial support for up to 10 projects during two review periods -- one in 2004 and the other in 2005.
Alternative Fuel and Vehicle Incentives AFVs displaying the Virginia 'Clean Special Fuels' license plate can use High Occupancy Vehicle (HOV) lanes, regardless of the number of occupants. There is a state tax credit for AFV purchases worth 10% of the federal clean-fuel vehicle tax deduction. The Commonwealth of Virginia provides individuals, private entities, and corporations a state tax credit in an amount equal to 10% of the amount allowed as a federal tax deduction for clean-fuel vehicles and related refueling property. Washington Private Grant Program BEF - Renewable Energy Grant – see Idaho BEF - Solar 4R Schools – see Idaho Production Incentive BEF - Solar Starters – See Oregon Chelan County PUD - Sustainable Natural Alternative Power (SNAP) Producers Program - program
encourages customers to install alternative power generators such as solar panels and wind turbines and connect them to the District's electrical distribution system by offering an incentive payment based on the system's production.
Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Orcas Power & Light - Production Incentive - provides an interconnection incentive for residential and commercial
members who generate energy from Photovoltaic (PV), Wind and Micro Hydro sources. Solar generators can choose either a Net Metering or Buy/Sell option. Wind and Micro Hydro incentives are only available under the Buy/Sell option.
Sales Tax Exemption Sales and Use Tax Exemption - On May 8, 2001, the Governor of Washington signed legislation, H.B. 1859, expanding
the sales and use tax exemption for solar, wind, and landfill gas electric generating facilitie s to include fuel cells. In addition, the exemption now applies to smaller systems -- those that have a generating capacity of at least 200 watts, instead of the previous requirement of at least 200 kW.
Utility Loan Program Franklin PUD - Energy Loans - Since 2001, Franklin PUD has offered a residential loan program to customers making
energy efficiency improvements. Eligible conservation measures include installation of photovoltaics and solar hot water systems.
Grays Harbor PUD - Solar Water Heating Loan - Since October 2001, Grays Harbor PUD has offered a lowinterest loan program (currently 3.5%) for the installation of solar water heaters. Loans of up to $4,000 are available for the installation of solar collectors of 40 square feet or more.
Utility Rebate Program Clallam County PUD - Solar Rebate Program - Clallam County PUD offers photovoltaic and solar water heater
rebates to residential customers. One-kilowatt photovltaic systems are eligible for a $450 rebate. Solar hot water systems of 40 sq ft of collector area are eligible for a rebate of $750.
Grays Harbor PUD - Solar Water Heating Rebate - Rebates of $600 are available for the installation of solar
collectors of 40 square feet or more.
Orcas Power & Light - Photovoltaic Rebate – see Orcas Power & Light – Production Incentive Pacific County PUD - Solar Water Heater Rebate - PUD offers residential, commercial, and industrial customers
$500 rebates for the installation of approved solar water heaters for existing and new construction.
Puget Sound Energy - Solar PV System Rebate - Puget Sound Energy is offering a rebate to PSE residential
electric customers who install a solar PV system on their home.
Alternative Fuel and Vehicle Incentives Washington offers a state highway fuel tax exemption for liquefied petroleum gas (LPG) and compressed natural gas (CNG) vehicles. Qualifying high technology businesses, including developers of alternative energy resources, are exempt from state sales and use taxes. Until July 1, 2009, investments in buildings, equipment and labor for the purpose of manufacturing biodiesel, biodiesel feedstock or alcohol fuel are eligible for the deferral of state and local sales and use taxes. West Virginia Corporate Exemption Tax Exemption for Wind Energy Generation - West Virginia passed legislation in May 2001 lowering the Business
and Operation Tax (B&O) on utilities using wind-power generation. For most types of electricity-generating units, the B&O tax is 40% of the generating capacity of the unit.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Property Tax Assessment Special Assessment for Wind Energy Systems - West Virginia enacted legislation in May 2001 lowering the
property tax on utility-owned wind turbines from 100% to 5% of assessed value. This change took effect in July 2001.
Alternative Fuel and Vehicle Incentives A $3,750 to $50,000 tax credit is available for the purchase of an alternative fuel vehicle (AFV) or converting your vehicle to operate on an alternative fuel, and a $4,125 to $55,000 tax credit for the purchase or conversion of an electric vehicle. The Clean State Program provides grants of up to $20,000 to local governments for the cost of purchasing a dedicated compressed natural gas (CNG) or original equipment manufacturer (OEM) electric vehicles or converting a vehicle to operate on an alternative fuel. Wisconsin Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Property Tax Exemption Solar and Wind Energy Equipment Exemption - In Wisconsin, any value added by a solar or wind energy system is
exempted from general property taxes.
State Grant Program Focus on Energy - Grant Programs - Grant recipients and projects must be located in a participating utility service
territory. Projects should be completed within one year. Grants include Business & Marketing Grants, Feasibility Study Grants and Implementation Grants.
State Loan Program Focus on Energy - Loan Program – Focus on Energy offers low-interest loans to finance renewable energy projects on
existing owner-occupied single-family and duplex homes. Eligible technologies include PV, solar water heat and wind.
State Rebate Program Focus on Energy - Cash-Back Reward - Focus on Energy offers Cash-Back Rewards for installing or expanding
renewable energy systems on businesses and homes. Payments are based on an estimate of the amount of electricity or therms produced annually. Non-residential projects include wind, PV, solar hot water and solar space heating. Eligible residential systems include wind, PV, and solar hot water.
Utility Rebate Program Wisconsin Municipal Utility Solar Energy Cash Allowance - Many of Wisconsin's municipal utilities support
customer use of solar energy by providing cash incentives for qualifying projects. The incentives vary by community.
Wyoming Leasing/Lease Purchase Carbon Power & Light - Photovoltaic Leasing Program - The Carbon Power & Light provides all the PV
equipment, handles installation, and conducts routine maintenance of the systems. CP&L will cover all construction costs belo w the electric facilities allowance (EFA) cap of $2,500.
Production Incentive Mainstay Energy Rewards Program - Green Tag Purchase Program –see Alabama Sales Tax Exemption Renewable Energy Sales Tax Exemption - In 2003, under HB 188, the Wyoming legislature added sales of
equipment used to generate electricity from renewable resources to the list of types of sales or leases that are e xempt from the state excise tax. Equipment eligible for the exemption includes wind turbines, generating equipment, control and monitoring systems , power lines, substation equipment, lighting, fencing, pipes and other equipment for locating power lines and poles.
State Grant Program Photovoltaic Grant Program - Wyoming's Photovoltaic Grant Program offers grants of $3,000 or 50%, whichever is less,
to residents who install photovoltaic or photovoltaic hybrid systems on their homes.
Alternative Fuel and Vehicle Incentives Any person who has a tax liability for the sale of ethanol-based motor fuel, or gasoline sold for the purpose of blending into an ethanol-based motor fuel, may redeem a credit of $0.40 per gallon, valid with the Wyoming Department of Transportation.