Solar Tax Incentives

State

Residential Direct Incentive

Residential Tax Credit

Non-Residential Direct Incentive

Commercial Tax Credit

Net Mettering

Sales Tax

Property Tax

Loan

AL
Alabama

TVA: $500 + $0.15/kWh_10 yrs.

TVA $0.20/kWh_10 yrs.

AK
Alaska

Golden Valley: up to $1.50/kWh_25 kW

Golden Valley: up to $1.50/kWh_25 kW

AEA Local Gov’t Loan

AZ
Arizona

APS: $3/W grid-tied or $2/W_off-grid_=5 kW;
SRP: $3/W_=10 kW;
Sulphur Springs: $4/W_$8K;
TEP: $2-3/W_1.2kW-15kW;
Trico: $4/W_$8K;
UES: $3/W_1.2kW-15kW

25%_$1,000

APS: $2.50/W or PBI_$500K;
SRP: $3/W_=10 kW / $2.50/W_>10 kW_$500K;
Sulphur Springs: $4/W_$20K
TEP: $2.50/W_$250K;
Trico:_$4/W_$20K;
UES: $3/W_1.2kW-15kW

10%_$25,000

(U)
SRP (Res.)
TEP

Y

Y

AR
Arkansas

Y

CA
California

CPUC: $2.50/W;
CEC: $2.50-$2.60/W (new homes);
Municipal utilities: $2/W-$4/W;
Marin Cty: $500

CPUC: $2.50-$3.25/W_<100 kW;
CPUC: $0.39-$0.50/kWh_
5 yrs._=100kW;
Municipal utilities: $2/W -$4/W;
Marin Cty $500

Y

Y

SMUD (Res.): 7.5%_10 yrs.

CO
Colorado

Xcel: $4.50/W_=10kW
Aquila: $5/W_=10kW;
CSU: $3.75/W_=10kW;
Aspen: $2/W_$6K;
Holy Cross: $2/W_$50K

Xcel: $4.50/W_=10kW / $2/W+ $0.115/kWh_>10kW-100kW / RFP for >100kW;
Aquila: $5/W_=10kW / $3.50/W >10kW-100kW;
CSU: $3.75/W_=25kW;
Holy Cross: $2/W_$50K

Y

Aspen (Res.): 0%_5 yrs.;
Gunnison: $25K_10 yrs._5%

CT
Connecticut

CCEF: $5/W for 1st 5kW; $4.30/W next 5kW_$46,500;
Mass Energy: $0.06/kWh, 3 yrs.

CCEF: $5/W_$50K; (non-profit/gov’t);
CCEF: $5/W_$4M_>10 kW

Y

 Y
(Res.)

CHIF (Res.): 1%-6%_10 yrs.;
DPUC: financing terms vary_>50 kW;

DE
Delaware

GEP: 50%_$22,500

GEP: 50%_$250K

Y

FL
Flordia

DEP: $4/W_$20K
GRU: $1.50/W_$15K

DEP: $4/W_$100K;
DEP: Demo Grants;
GRU: $1.50/W_$15K

$0.01/kWh thru 6/30/10 (sold to unrelated party)

(U)
JEA (Res.);
Lakeland;
NSBUC

Y

GA
Georgia

TVA: $500 + $0.15/kWh_10 yrs.

TVA: $0.20/kWh_10 yrs.

Y

Satilla REMC (Res.): $25K_10yrs.

HI
Hawaii

35%_$5,000

35%_$500,000

Y

ID
Idaho

NWSC: 5¢/kWh thru 12/31/09

100% deduction
_$20K

BEF Grants / BEF Solar Schools;
NWSC: 5¢/kWh thru 12/31/09

(U)
Avista;
ID Power;
Rocky Mtn.

Y
(>25 kW)

IDWR Loan: 4%_5 yrs._$100K

IL
Illinois

RERP: 30%_$10K

RERP: 30%_$10K;
ICECF Grants (non-profit/gov’t)

(U)
ComEd

Y

IN
Indiana

Y (Res./
Schools)

IA
Iowa

Independence L&P: $1-$3/kWh (est. annual output)_$10K

Independence L&P: $1-$3/kWh (est. annual output)_$10K

$0.015/kWh_10 yrs. (sold to unrelated party)

Y

Y

Y

AERLP: 50% rate reduction_20 yrs._$250K;
IEB Non-profit/Gov’t Loan

KS
Kansas

Y

KY
Kentucky

TVA: $500 + $0.15/kWh_10 yrs.

TVA $0.20/kWh_10yrs.

Y

LA
Louisiana

Y

Y(Res.)

HELP (Res.) 2%_$6K

ME
Maine

RRMF: $50K_50%

Y

MD
Maryland

MEA: 20%_$3,000

20-25% incremental cost (multi-fam. green bldg.)

MEA: 20%_$5,000

20-25% incremental cost
(green bldg.);
$0.0085/kWh_5 yrs. (sold to unrelated party)

Y

Y(Com.)

MEA Community Loan: 3%_7yrs._$600K;
MEA State Agency Loan: 0%

MA
Massachusetts

MTC: $2+/W_=10kW;
Mass Energy: $0.06/kWh, 3 yrs.

15%_$1,000

MTC: $2+/W_=10 kW /
MTC: $2.25+/W_$250K (>10kW);
Mass Energy: $0.06/kWh, 3 yrs.

100% deduction;
100% exempt.

Y

Y
(Res.)

Y

MI
Michigan

Participating WPPI munies: $1-$3/kWh (est. annual output)_$10K

DLEG: Demo Grant 90%_$50K
(non-profit/gov’t);
Participating WPPI munis: $1-$3/kWh (est. annual output)_$10K

Y

Y(Res.)

MN
Minnesota

MDC: $2/W_$20,000;
MN Power: $2/W_$4,000;
GRE co-ops: $2/W_$4K;
Austin PU : = $1/kWh_40kW;
Owatonna PU: = $1/kWh_40kW;
Rochester PU: =$1/kWh_40kW

MDC: $2/W_$20,000;
MN Power: $2/W_$4,000;
GRE co-ops: $2/W_$4K;
Austin PU : = $1/kWh_40kW;
Owatonna PU: = $1/kWh_40kW;
Rochester PU: =$1/kWh_40kW

Y

Y

Y

MS
Mississippi

TVA: $500 + $0.15/kWh_10 yrs.

TVA: $0.20/kWh_10 yrs.

MDA Bus. Loan 3%<prime_ 85%_$300K_7 yrs.

MO
Missouri

DNR Non-profit/Gov’t Loan

MT
Montana

NorthWestern:
_$3.50/W_$7K;
NWSC:
5¢/kWh thru 12/31/09

$500

NorthWestern:
_$3.50/W_$7K;
BEF grant / BEF Solar Schools;
NWSC:
5¢/kWh thru 12/31/09

35%

Y*

Y

AERLP: 5%_$40K_10 yrs.

NE
Nebraska

$0.00075/kWh_
$400K_=1MW

Energy Loan:
50% rate reduction
_$175K_10 yrs.

NV
Nevada

NV/Sierra
Power : $2.50/W_
$12.5K

NV/Sierra Power: $2.50/W_$75K (com.) / $5/W_$150K (gov’t);
Portfolio Energy Credits

Y

Y

NH
New Hampshire

Y

(L) (Res.)

NHBRC (Com.): $10K min._7 yrs.

NJ
New Jersey

NJ CEP: $3.80/W_$38K
RPS Solar RECs

NJ CEP: $3.80/W (com.) / $4.40/W (non-profit/gov’t), lower amt for >10kW; RPS Solar RECs

Y

Y

NM
New Mexico

PMN: $0.13/kWh thru 2018_=10kW

30%_$9,000

PMN: $0.13/kWh thru 2018_=10kW

30%_$9,000 (non-corporate);
$0.015-$0.04/kWh_ 10yrs._=1 MW

Y

NY
New York

LIPA: $3.75/W_=10kW;
NYSERDA: $4-$4.50/W 1st 5kW, $3-$3.50/W next 5kW_60%

25%_
$5,000;
5-20% incrementa
l.costs_
$3/W (multi-fam. green bldg.)

LIPA $3.75/W (com.); $4.75/W (non-profit/gov’t)_=10kW;
NYSERDA: $4-$4.50/W 1st 25kW, $3-$3.50 next 25kW_=50kW (com.) / $5/W 1st 25kW, $4/W next 25kW (schools/non-profits)

5-20% incremental. costs_$3/W (green bldg.)

Y
Res/Aug

Y
Res.

Y

NYSERDA: 4% below mkt._
10 yrs.

NC
North Carolina

NCGP: ~$0.18/kWh;
TVA: $500 + $0.15/kWh_10 yrs.

35%_
$10,500

NCGP ~$0.18/kWh;
TVA: $0.20/kWh_10 yrs.

35%_$2.5M

Y

EILP : 1%_10 yrs._$500K (non-res.)

ND
North Dakota

15%

15%

Y

Y

OH
Ohio

ODOD: $3.50/W_$25K

ODOD: $3.50/W_=10kW / lower amt. for >10kW_$150K

ODOD: 50% interest rate reduction_$5K-$25K_5 yrs.

OK
Oklahoma

$0.0025/kWh_
10 yrs._=50 MW

Y

OR
Oregon

Energy Trust:
$2-$2.25/W
DC_$10K;
BEF: $0.10/k
Wh_10kW_5yrs
.;
CPI: $500/kW;
Ashland:
$2.25/W_$10K;
NWSC:
5¢/kWh thru 12/31/09

$3/W_50%_ $6,000

Energy Trust: $1.25-$1.50/W 1st 30 kW, $1-$1.25/W next 20kW;
BEF Grant / BEF Solar Schools;
Ashland: $2.25/W_$10K;
NWSC: 5¢/kWh thru 12/31/09

35% credit _$3.5M

Y*

Y

SELP 4.9-6.95%_5-15 yrs._$20K -20M

PA
Pennsylvania

Regional Clean Energy Funds

DEP: Energy Harvest Grant
PEDA: Energy Grants
Regional Clean Energy Funds

Y

Regional Clean Energy Funds
PEDA: Project Financing
Keystone
(Res.): 7.99%_
$10K_10 yrs.

RI
Rhode Island

People's P&L $0.06/kWh, 3 yrs.

25%_$3,750

People's P&L $0.06/kWh_3 yrs.

(U)
NE

Y

Y
(Res.)

SC
South Carolina

SD
South Dakota

Y

TN
Tennessee

TVA: $500 + $0.15/kWh_10 yrs.

TVA : $0.20/kWh_10yrs.;
TN-CET: 40%_$75,000

DECD (Sm. Bus.): 0%-3%_$100K_7 yrs.

TX
Texas

Austin: $4.50/W_
$80%_$13,500

Austin: $4.50/W_
$80%_$100K

Y

Y

UT
Utah

St. George: $2/W_
$6K_=10kW

25%_$2,000

St. George: $2/W_$20K_=10kW

10%_$50,000

Y*

 Y
(Com)

VT
Vermont

VEIC: $1.75/W_$8,750 (res.);
$3.50/W_$35K (multi-fam., low-income)

VEIC: $1.75/W_$8,750

Y

Y

VA
Virginia

TVA $500 + $0.15/kWh_10 yrs.

TVA $0.15/kWh_10 yrs.

Y

(L)

WA
Washington

DOR $0.15-$0.54/kWh_10 yrs._$2K/yr.;
Chelan PUD: up to $1.50/kWh;
Clallam Cty: $500/kW;
Franklin PUD: $500/kW;
Klickitat: $400/kW_$1,200
Okanogan: up to $1/kWh;
Orcas: $1.50/W_$4,500;
Puget Sound: $525-$600;
NWSC: 5¢/kWh thru 12/31/09

DOR $0.15 – $0.54/kWh_10 yrs._$2K/yr.;
BEF Grant / BEF Solar Schools;
Chelan PUD: up to $1.50/kWh;
Klickitat PUD: $400/kW_$1,200;
Okanogan: up to $1/kWh;
Orcas: $1.50/W_$4,500;
NWSC: 5¢/kWh thru 12/31/09

Y*

Y

Clallam Cty (Res.)
Clark PUD (Res.)
Franklin Cty (Res.)
Grays Harbor
Ferry Cty PUD (Res.)
Klickitat PUD (Res.)

WV
West Virginia

Y

WI
Wisconsin

FOE: $1.50/kWh est. annual output_25%_
$35K_=20kW;
Participating WPPI munis: $1-$3/kWh (est. annual output)_$10K;
WE Energies: $0.225/kWh_10 yrs._1.5kW-100kW

FOE: $1.50/kWh est. annual output_25%_
$35K_=20kW;
FOE: $1/kWh est. annual output (com.); $1.50/kWh (non-profit/gov’t)_25
%_$35K_>20kW-50kW;
Participating WPPI munis: $1-$3/kWh (est. annual kWh)_$10K;
WE Energies: $0.225/kWh_10 yrs._1.5kW-100kW / $5/W_$2M_100kW-400kW;
WE:_50%_$100K
(nonprofit/gov’t)

Y

Y

WPPI (participating munis): $2.5K - $20K_
1.99%_10yrs.

WY
Wyoming

WBC: 50%_$3,000

Y

Y
(Com)