Renewable energy state incentives comparison

Alabama

Alabama Commercial PACE Financing Program

PACE Financing

County/municipality/improvement district may issue bonds, notes, or other option to finance energy efficiency improvements or resiliency projects to properties through property tax bill assessments.

Commercial, Construction, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Installers/Contractors, Agricultural, Multifamily Residential, Low Income Residential

Clothes Washers, Dehumidifiers, Equipment Insulation, Lighting, Lighting Controls/Sensors, Furnaces, Boilers, Heat pumps, Air conditioners, Combined Heat & Power, Compressed air, Energy Mgmt. Systems/Building Controls, Duct/Air sealing, Building Insulation, Motor VFDs, Comprehensive Measures/Whole Building, Custom/Others pending approval, Insulation, Food Service Equipment, Commercial Cooking Equipment, Tankless Water Heater, Commercial Refrigeration Equipment

State of Alabama

Alabama

AlabamaSAVES Revolving Loan Program

Loan Program

Energy efficiency and renewable energy participating loan program that funds participants in qualified third-party loans to finance energy projects at existing Alabama businesses.

Commercial, Industrial, Institutional

Solar Water Heat, Geothermal Electric, Solar Photovoltaics, Biomass, Hydroelectric, Combined Heat & Power, Hydroelectric (Small), Fuel Cells using Renewable Fuels

Abundant Power

Alaska

Chugach Electric - Fleet EV Charging Program

Rebate Program

Rebate of up to $1,500 of the installed cost of EV chargers for fleet vehicle operations. Two reimbursements per metered location are allowed.

Commercial

Level-2 Electric Vehicle Service Equipment

Chugach Electric

Alaska

Golden Valley Electric Association - Sustainable Natural Alternative Power (SNAP) Program

Performance-Based Incentive

Incentive payment for members to install renewable energy generators and connect to utility's electrical distribution system; based on the system's dollar-per-kilowatt-hour production.

Commercial, Industrial, Nonprofit, Residential, Schools, Agricultural, Multifamily Residential, Low Income Residential, Institutional

Geothermal Electric, Solar Photovoltaics, Wind (All), Biomass, Landfill Gas, Tidal, Wave, Wind (Small), Hydroelectric (Small)

Golden Valley Electric Association

Arizona

Solar and Wind Equipment Sales Tax Exemption

Sales Tax Incentive

Sales tax exemption for retail sale of solar energy devices and installation of solar energy devices by contractors. Exemption doesn’t apply to batteries, controls, etc., that aren’t part of system.

Commercial, Residential, Installers/Contractors

Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Daylighting, Solar Pool Heating, Wind (Small)

Arizona Department of Revenue

Arizona

Energy Equipment Property Tax Exemption

Property Tax Incentive

Property tax exemption applies to renewable energy technologies, combined heat and power systems, and energy-efficient building components; considered to add no value for property tax assessment.

Commercial, Industrial, Residential

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Geothermal Heat Pumps, Combined Heat & Power, Landfill Gas, Daylighting, Solar Pool Heating, Wind (Small), Hydroelectric (Small), Anaerobic Digestion

Arizona Department of Revenue

Arkansas

Small Business Revolving Loan Fund

Loan Program

Low-interest small businesses loans for required pollution control measures or pollution prevention and waste-reduction. Can purchase equipment or make process changes to achieve specific activities.

Commercial, Federal Government, Agricultural

Comprehensive Measures/Whole Building

Arkansas Department of Environmental Quality

Arkansas

Arkansas PACE Program

PACE Financing

Property owners can borrow money to pay for energy improvements; amount borrowed usually repaid via property taxes, with a special assessment on property over a period of years.

Commercial, Industrial, Residential

Other EE

State of Arkansas

California

Self-Generation Incentive Program

Rebate Program

Incentives to customers who produce electricity with wind turbines, fuel cells, forms of combined heat and power (CHP), and advanced energy storage.

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Federal Government, Institutional

Wind (All), Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Wind (Small), Fuel Cells using Renewable Fuels

California Public Utilities Commission

California

Savings by Design

Rebate Program

Services and incentives for commercial building owners/designers to raise energy performance. Nonresidential new construction and renovation projects in participating utilities’ service areas eligible.

Commercial, Construction, Industrial, Nonprofit

Water Heaters, Lighting, Lighting Controls/Sensors, Heat pumps, Air conditioners, Building Insulation, Processing and Manufacturing Equipment, Comprehensive Measures/Whole Building, Custom/Others pending approval, Other EE, Commercial Refrigeration Equipment

California Department of Public Utilities

Colorado

Renewable Energy Property Tax Assessment

Property Tax Incentive

Renewable energy systems with capacity greater than 2 MW and small/low-impact facilities in service on/after Jan. 1, 2010, that aren’t designed to supply on-site electricity are state-assessed.

Commercial, Industrial, Agricultural

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Wind (Small), Hydroelectric (Small)

Colorado Department of Local Affairs

Colorado

ALT Fuels Colorado

Grant Program

Incentives to replace and scrap pre-2009 vehicles with fully Electric and Renewable Natural Gas (RNG) fleet vehicles

Commercial

Medium-Duty Electric Vehicles, Heavy-Duty Electric Vehicles, Off-Road Electric Vehicles, Electric School Buses, Electric Transit Buses, Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

Colorado Energy Office, Colorado Department of Transportation, and Colorado Department of Health and the Environment

Connecticut

Sales and Use Tax Exemption for Solar and Geothermal Systems

Sales Tax Incentive

Sales and use tax exemption for solar energy equipment and geothermal resource systems; covers both the equipment related to the systems and labor related to installing the systems.

Commercial, Residential, Installers/Contractors

Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Geothermal Heat Pumps, Geothermal Direct-Use, Other Distributed Generation Technologies

Connecticut Department of Revenue Services

Connecticut

Diesel Emissions Mitigation Program

Grant Program

Connecticut's Diesel Emissions Mitigation Program provides funding to replace diesel vehicles and equipment.

Commercial, Local Government, Nonprofit, Schools, State Government, Tribal Government, Institutional

Medium-Duty Electric Vehicles, Heavy-Duty Electric Vehicles, Off-Road Electric Vehicles, Electric School Buses, Electric Transit Buses, Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

Connecticut Department of Energy and Environmental Protection

Delaware

Electric Vehicle Charging Equipment Rebates

Rebate Program

Rebates to lower the cost of installing electric vehicle charging stations at the workplace, outside the business, or in other public areas.

Commercial, Local Government, Nonprofit, State Government

Level-2 Electric Vehicle Service Equipment

Delaware Department of Natural Resources and Environmental Control

Delaware

Delaware Electric Cooperative - Green Energy Program Incentives

Rebate Program

The Delaware Electric Cooperative (DEC) provides incentives for solar photovoltaic (PV), solar thermal, wind, fuel cells, and geothermal installed by DEC member-owners. Eligibility is limited to systems that are intended to supply on-site energy needs.

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, Agricultural, Institutional

Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Wind (All), Geothermal Heat Pumps, Wind (Small), Fuel Cells using Renewable Fuels

Delaware Department of Natural Resources and Environmental Control

District of Columbia

Electric Vehicles Tax Credit (Corporate)

Corporate Tax Credit

Tax credits for electric vehicles and electric vehicle supply equipment; individuals and corporations eligible. These tax credits apply to alternative fuel vehicles.

Commercial

Passenger Electric Vehicles, Medium-Duty Electric Vehicles, Heavy-Duty Electric Vehicles, Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

District of Columbia

District of Columbia

Sustainable Energy Utility (Electric and Gas) - Business Energy Rebate Program

Rebate Program

Rebates for businesses and institutions to install energy-efficient equipment. Funded through Sustainable Energy Trust Fund (supported by a public benefits charge on utility bills).

Commercial, Federal Government, Institutional

Refrigerators/Freezers, Lighting, Lighting Controls/Sensors, Chillers, Furnaces, Boilers, Heat pumps, Air conditioners, Compressed air, Custom/Others pending approval, Other EE, Food Service Equipment, Vending Machine Controls, LED Lighting, Commercial Refrigeration Equipment

District of Columbia Sustainable Energy Utility

Florida

Property Tax Abatement for Renewable Energy Property

Property Tax Incentive

100% property tax exemption for residential renewable energy property and 80% property tax abatement for nonresidential renewable energy property.

Commercial, Industrial, Residential, Agricultural, Multifamily Residential

Solar Water Heat, Solar Photovoltaics, Wind (All), Geothermal Heat Pumps, Wind (Small)

State of Florida

Florida

Solar and CHP Sales Tax Exemption

Sales Tax Incentive

Solar energy systems exempt from state sales and use tax; applies to machinery and equipment at that burns boiler fuels other than residual oil for electrical or steam energy to make items to sell.

Commercial, Residential, Agricultural

Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Combined Heat & Power, Solar Pool Heating

Florida Department of Revenue

Georgia

Georgia Green Loans Save and Sustain Program

Other Incentive

Covers most commercial energy audit costs by program partners, allows businesses to inform energy-efficiency improvement decisions. Loans range from $500 to $50,000; can be used for many technologies

Commercial, Agricultural

Lighting, Chillers, Furnaces, Boilers, Heat pumps, Air conditioners, Caulking/Weather-stripping, Building Insulation, Windows, Doors, Custom/Others pending approval, Other EE, Yes; specific technologies not identified

Georgia Green Loans

Georgia

Biomass Sales and Use Tax Exemption

Sales Tax Incentive

Biomass materials exempt from state sales and use taxes. Must produce electricity, steam, or both. Pellets and fuels from biomass generally eligible. Must sell energy produced by biomass materials.

Commercial, Residential

Biomass

Georgia Department of Revenue

Hawaii

Solar Water Heater Rebate

Rebate Program

Commercial solar water heater rebates evaluated on case-by-case basis for utility customers in Hawaii, Honolulu, and Maui counties. Commercial customers receive varying incentives.

Commercial, Residential, Federal Government

Solar Water Heat

Hawaii Energy

Hawaii

Solar and Wind Energy Credit (Corporate)

Corporate Tax Credit

Individuals/corporations may claim income tax credit of 20% of cost of wind system equipment and installation and 35% of the cost of solar thermal/photovoltaic system equipment and installation.

Commercial, Residential, Multifamily Residential

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Wind (Small)

Hawaii Department of Taxation

Idaho

Renewable Energy Project Bond Program

Bond Program

Individuals/corporations may claim income tax credit of 20% of cost of wind system equipment and installation and 35% of the cost of solar thermal/photovoltaic system equipment and installation.

Commercial, Federal Government

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Landfill Gas, Fuel Cells using Renewable Fuels

Idaho Energy Resources Authority

Idaho

Low-Interest Energy Loan Programs

Loan Program

Low-interest building improvement loans to conserve energy and increase energy efficiency projects. For insulation, lighting upgrades, windows, weatherization, HVAC, appliances, and renewable energy.

Commercial, Industrial, Nonprofit, Residential, Agricultural, Multifamily Residential, Institutional

Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Geothermal Heat Pumps, Combined Heat & Power, Wind (Small), Hydroelectric (Small), Geothermal Direct-Use

Idaho Office of Energy Resources

Illinois

Electric Vehicle Fleet Fee Exemption

Other Incentive

The State of Illinois charges a $20 per vehicle fee on fleets of 10 or more vehicles. Electric vehicles are exempt from this fee.

Commercial

Passenger Electric Vehicles

State of Illinois

Illinois

Renewable Energy and Energy Efficiency Project Financing

Bond Program

The Illinois Finance Authority issues tax-exempt bonds and credit enhancement for projects. Funding available to commercial and nonprofit entities that meet strict eligibility criteria.

Commercial, Industrial, Nonprofit, Schools, Institutional

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Geothermal Heat Pumps, Combined Heat & Power, Daylighting, Wind (Small), Fuel Cells using Renewable Fuels, Other Distributed Generation Technologies

Illinois Finance Authority

Indiana

Renewable Energy Property Tax Exemption

Property Tax Incentive

Systems that generate energy using wind, hydropower, geothermal, and solar energy heating/cooling systems or using solar power devices installed after Dec. 31, 2011, are exempt from property tax.

Commercial, Industrial, Residential, Agricultural, Multifamily Residential

Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Hydroelectric, Geothermal Heat Pumps, Solar Pool Heating, Wind (Small), Geothermal Direct-Use

Indiana Department of Local Government Finance

Indiana

Community Conservation Challenge

Grant Program

Grants for nonresidential entities to receive $20,000-$80,000 for community energy conservation projects. Projects must be located in Indiana and use commercially available technologies.

Commercial, Industrial, Nonprofit, Schools, Agricultural, Institutional

Lighting, Chillers, Boilers, Air conditioners, Compressed air, Caulking/Weather-stripping, Duct/Air sealing, Building Insulation, Comprehensive Measures/Whole Building, Other EE, LED Lighting

Indiana Office of Energy Development

Iowa

Renewable Energy Equipment Exemption

Sales Tax Incentive

Iowa allow a sales tax exemption for solar, wind, and hydroelectricity equipment.

Commercial, Residential, Agricultural

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Hydroelectric, Solar Pool Heating, Wind (Small), Hydroelectric (Small)

Iowa Department of Revenue

Iowa

Methane Gas Conversion Property Tax Exemption

Property Tax Incentive

Real and personal property used to decompose waste and convert waste to gas, collect methane or other gases, convert gas to energy, or collect waste for these purposes is exempt from property tax.

Commercial, Industrial, Residential, Agricultural

Biomass, Landfill Gas, Anaerobic Digestion

Iowa Department of Natural Resources

Kansas

Renewable Energy Property Tax Exemption

Property Tax Incentive

Renewable energy equipment exempt from property taxes if apply on/before Dec. 31, 2016. If apply later, exempt for 10 years after property construction/installation complete.

Commercial, Industrial, Residential

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Landfill Gas, Wind (Small)

Kansas Corporation Commission

Kansas

Net Metering

Net Metering

Net metering on first-come, first-served basis until generating capacity of systems reaches threshold. Credited if more electricity produced than consumed in a month; rate based on operation start.

Commercial, Industrial, Local Government, Residential, Schools, State Government, Federal Government, Agricultural, Institutional

Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Landfill Gas, Wind (Small), Hydroelectric (Small), Fuel Cells using Renewable Fuels

State of Kansas

Kentucky

Tax Exemption for Large-Scale Renewable Energy Projects

Sales Tax Incentive

Incentives for renewable energy facilities to build/renovate facilities that use renewable energy. Electricity sold to unrelated party. $1 million capital expenditure minimum investment in facility.

Commercial

Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Landfill Gas

Office of Energy Policy

Kentucky

Energy Efficiency Tax Credits (Corporate)

Corporate Tax Credit

30% state income tax credit for certain energy efficiency measures installed on commercial property. Allowable against individual, corporate, or limited liability income taxes for certain equipment.

Commercial, Construction, Industrial, Installers/Contractors, Agricultural

Water Heaters, Lighting, Lighting Controls/Sensors, Furnaces, Boilers, Heat pumps, Air conditioners, Comprehensive Measures/Whole Building, Other EE

Kentucky Department of Revenue

Louisiana

Alternative Fueling Infrastructure Tax Credit (Corporate)

Corporate Tax Credit

Tax credits for investments in qualified clean-burning motor vehicle fuel property, including electric vehicle charging infrastructure. Allows nonrefundable credit against income tax liability.

Commercial

Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

State of Louisiana

Louisiana

Net Metering

Net Metering

For residential systems up to 25 kilowatts in capacity and commercial and agricultural systems up to 300 kilowatts. Public Service Commission considers larger systems on individual basis.

Commercial, Residential, Agricultural

Geothermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Wind (Small), Hydroelectric (Small), Fuel Cells using Renewable Fuels, Microturbines

State of Louisiana

Maine

Efficiency Maine Commercial and Industrial Prescriptive Program

Rebate Program

Offers fixed or "prescriptive incentives" to reduce the cost of projects that help a business use energy more efficiently.

Commercial, Industrial, Local Government, Nonprofit, Schools, State Government, Federal Government, Agricultural, Multifamily Residential, Institutional

Refrigerators/Freezers, Water Heaters, Lighting, Lighting Controls/Sensors, Chillers, Furnaces, Boilers, Heat pumps, Compressed air, Programmable Thermostats, Energy Mgmt. Systems/Building Controls, Motor VFDs, Agricultural Equipment, Custom/Others pending approval, Other EE, Food Service Equipment, Commercial Cooking Equipment, LED Lighting, Tankless Water Heater, Commercial Refrigeration Equipment

Efficiency Maine Trust

Maine

Solar and Wind Energy Property Tax Exemption

Property Tax Incentive

Property tax exemption for solar and wind energy equipment generating heat or electricity if all energy used on-site or transmitted via a utility and customers receive bill credit for produced energy

Commercial, Industrial, Residential, Agricultural, Multifamily Residential

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Wind (Small)

Maine Department of Revenue

Maryland

Wood Heating Fuel Exemption

Sales Tax Incentive

Exempts from state sales tax all wood or "refuse-derived" fuel used for heating purposes. Both residential and commercial heating should qualify.

Commercial, Residential

Biomass

State of Maryland

Maryland

Commercial Clean Energy Rebate Program

Rebate Program

Rebates for mid-sized photovoltaic systems, solar water heating systems, and geothermal heating and cooling installed by businesses, nonprofits, and local governments.

Commercial, Industrial, Local Government, Nonprofit, Federal Government

Solar Water Heat, Solar Photovoltaics, Geothermal Heat Pumps

Maryland Energy Administration

Massachusetts

Excise Tax Exemption for Solar or Wind Powered Systems

Corporate Tax Exemption

Exempts qualifying solar- or wind-powered units and systems from state corporate excise tax’s tangible property measure; applies for length of system’s depreciation.

Commercial, Industrial

Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Wind (All), Wind (Small)

Massachusetts Department of Revenue

Massachusetts

Renewable Energy Property Tax Exemption

Property Tax Incentive

Solar energy systems and wind energy systems used as primary/auxiliary power system to heat/supply energy needs of taxable property exempt from local property tax for 20 years.

Commercial, Industrial, Residential, Agricultural

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Hydroelectric, Wind (Small)

Massachusetts Department of Revenue

Michigan

Refundable Payroll Tax Credit

Industry Recruitment/Support

Businesses certified by NextEnergy Authority to research, develop, or manufacture alternative energy technologies may claim credit equal to qualified payroll amount multiplied by income tax rate.

Commercial, Industrial

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Solar Pool Heating, Wind (Small), Fuel Cells using Renewable Fuels, Microturbines

Michigan Economic Development Corporation

Michigan

Biomass Gasification and Methane Digester Property Tax Exemption

Property Tax Incentive

Energy production-related farm facilities exempt from real and personal property taxes (e.g., certain methane digesters, biomass gasification equipment, and thermal depolymerization systems).

Agricultural

Biomass, Anaerobic Digestion

Michigan Department of Agriculture

Minnesota

Wind Energy Sales Tax Exemption

Sales Tax Incentive

Wind-energy conversion systems used as electric power sources and materials used to manufacture, install, construct, repair, or replace wind-energy systems exempt from state sales tax.

Commercial, Construction, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Federal Government, Installers/Contractors, Agricultural, Institutional, Appliance Manufacturers

Wind (All), Wind (Small)

Minnesota Department of Revenue

Minnesota

Renewable Energy Production Incentive

Performance-Based Incentive

Supported by the state's Renewable Development Fund, Minnesota offers a payment of 1.5¢ per kilowatt-hour (kWh) for on-farm biogas facilities.

Commercial, Industrial, Nonprofit, Residential, Tribal Government, Agricultural

Biomass, Anaerobic Digestion Anaerobic Digestion

Minnesota Department of Commerce

Mississippi

Mississippi Clean Energy Initiative

Industry Recruitment/Support

Eligible manufacturers are offered 10-year exemption from state income and franchise taxes as well as sales and use tax exemption to establish a plant or expand an existing production facility.

Commercial, Industrial

Solar Water Heat, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Wind (Small)

Mississippi Development Authority

Mississippi

Net Metering

Net Metering

Commercial and industrial electric customers can install behind-the-meter generation systems to sell excess generation to utility at avoided cost. Energy credit value carried forward indefinitely.

Commercial, Industrial, Investor-Owned Utility, Municipal Utilities, Residential, Cooperative Utilities, Agricultural, Multifamily Residential, Low Income Residential

Geothermal Electric, Solar Photovoltaics, Wind (All), Biomass, Landfill Gas, Tidal, Wave, Wind (Small), Hydroelectric (Small), Anaerobic Digestion

Mississippi Public Service Commission

Missouri

Wood Energy Production Credit

Corporate Tax Credit

State income tax credit of $5.00 per ton of residue material processed into fuels. Multiplier of 4 applies to charcoal. Tax-exceeding credit can be carried up to 4 times to subsequent tax year.

Commercial, Industrial

Biomass

Missouri Division of Energy

Missouri

Solar Property Tax Exemption

Property Tax Incentive

In Missouri, solar energy systems not held for resale are exempt from state, local, and county property taxes.

Commercial, Industrial, Residential, Agricultural

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics

State Tax Commission of Missouri

Montana

Renewable Energy Systems Exemption

Property Tax Incentive

10-year property tax exemption for non-fossil energy generation and low-emission wood/biomass combustion devices. Up to $100,000 for multi-family residential dwellings and nonresidential structures.

Commercial, Industrial, Residential, Agricultural, Multifamily Residential

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Geothermal Heat Pumps, Municipal Solid Waste, Landfill Gas, Solar Pool Heating, Wind (Small), Hydroelectric (Small), Geothermal Direct-Use, Anaerobic Digestion, Fuel Cells using Renewable Fuels

Montana Department of Revenue

Montana

Deduction For Energy-Conserving Investment

Corporate Tax Deduction

A corporation may deduct a portion of the cost of a capital investment in a building that promotes energy conservation. If the building is nonresidential, the deduction may be up to $3,600.

Commercial, Industrial, Agricultural

Equipment Insulation, Lighting, Lighting Controls/Sensors, Heat recovery, Programmable Thermostats, Caulking/Weather-stripping, Building Insulation, Windows, Doors, Custom/Others pending approval, Other EE

Montana Department of Revenue

Nebraska

Dollar and Energy Savings Loans

Loan Program

The program makes available low-interest loans for residential and commercial energy efficiency improvements and renewable energy projects.

Commercial, Construction, Local Government, Nonprofit, Residential, Federal Government, Agricultural, Multifamily Residential, Institutional

Clothes Washers, Dishwasher, Refrigerators/Freezers, Dehumidifiers, Ceiling Fan, Equipment Insulation, Water Heaters, Lighting, Lighting Controls/Sensors, Furnaces, Boilers, Heat pumps, Air conditioners, Heat recovery, Programmable Thermostats, Caulking/Weather-stripping, Duct/Air sealing, Building Insulation, Windows, Roofs, Custom/Others pending approval, Other EE, Personal Computing Equipment, Tankless Water Heater

Nebraska Energy Office

Nebraska

Property Tax Exemption for Renewable Energy Generation Facilities

Property Tax Incentive

Depreciable tangible personal property tax exemption for any depreciable personal property using wind, solar, biomass, or landfill gas to generate energy and has nameplate capacity of 100+ kilowatts.

Commercial, Local Government, State Government, Federal Government, Agricultural

Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Landfill Gas, Wind (Small)

Nebraska Department of Revenue

Nevada

Renewable Energy Systems Property Tax Exemption

Property Tax Incentive

Renewable energy systems which serve a commercial or industrial building or irrigation system are exempt from property taxes.

Commercial, Industrial, Agricultural

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Photovoltaics, Wind (All), Hydroelectric, Geothermal Heat Pumps, Municipal Solid Waste, Wind (Small), Hydroelectric (Small), Geothermal Direct-Use

Nevada Department of Taxation

Nevada

Renewable Energy Sales and Use Tax Abatement

Sales Tax Incentive

Sales and use tax abatement for new/expanded businesses with qualifying renewable energy technologies. Certain generation facilities and facilities with solar energy also qualify.

Commercial, Industrial, Investor-Owned Utility, Municipal Utilities, Cooperative Utilities, Agricultural

Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Municipal Solid Waste, Fuel Cells using Non-Renewable Fuels, Landfill Gas, Wind (Small), Anaerobic Digestion, Fuel Cells using Renewable Fuels

Nevada State Office of Energy

New Hampshire

Commercial and Industrial Solar Rebate Program

Rebate Program

Funded by alternative compliance payments under the state's renewable portfolio standard (RPS), this program supports solar photovoltaic (PV) and solar-thermal installations.

Commercial, Industrial, Local Government, Nonprofit, Schools, State Government, Federal Government, Tribal Government, Agricultural, Multifamily Residential, Institutional

Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Solar Photovoltaics

New Hampshire Public Utilities Commission

New Hampshire

Business Energy Conservation Revolving Loan Fund

Loan Program

Revolving loan program for businesses and nonprofit organizations for energy-efficiency improvements. Custom loan packages. Requires minimum $100,000 loan and initial energy audit.

Commercial, Industrial, Nonprofit, Agricultural

Custom/Others pending approval

New Hampshire Business Finance Authority

New Jersey

Solar Energy Sales Tax Exemption

Sales Tax Incentive

Full state sales tax exemption for all solar energy equipment; available to all taxpayers, for all major types solar energy equipment, including equipment for passive solar design.

Commercial, Industrial, Residential

Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Solar Pool Heating

New Jersey Division of Taxation

New Jersey

New Jersey Direct Install Program

Rebate Program

Turn-key energy efficiency solutions to mid-sized industrial and commercial customers that didn’t exceed peak electric demand of 200 kilowatts over the preceding 12 months.

Commercial, Industrial, Local Government, Nonprofit, Federal Government

Refrigerators/Freezers, Lighting, Lighting Controls/Sensors, Furnaces, Boilers, Air conditioners, Programmable Thermostats, Energy Mgmt. Systems/Building Controls, Motors, Motor VFDs, Comprehensive Measures/Whole Building, Custom/Others pending approval, Other EE, Commercial Refrigeration Equipment

New Jersey Board of Public Utilities, Office of Clean Energy

New Mexico

Biomass Equipment and Materials Compensating Tax Deduction

Sales Tax Incentive

Businesses can deduct the value of biomass equipment and biomass materials used for the processing of biopower, biofuels, or biobased products to determine the amount of compensating tax due.

Commercial, Industrial

Biomass, Hydrogen, Municipal Solid Waste, Combined Heat & Power, Landfill Gas, Anaerobic Digestion, Microturbines

New Mexico Taxation and Revenue Department

New Mexico

Geothermal Heat Pump Tax Credit (Corporate)

Corporate Tax Credit

Property tax credit for geothermal heat pumps purchased and installed 1/01/10–12/31/20. Credit up to $9,000; can apply to individual or corporate income taxes. Unused credit forwarded up to 10 years.

Commercial, Residential, Agricultural

Geothermal Heat Pumps

New Mexico Energy, Minerals and Natural Resources Department

New York

On-Site Wind Incentive Program

Rebate Program

Incentive payments for small wind systems; paid to installers who pass on savings to customers. Incentives are lesser of $1 million per site/customer or 50 percent of cost of installed system.

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Federal Government, Agricultural, Institutional

Wind (All), Wind (Small)

New York State Energy Research and Development Authority

New York

Alternative Fuels and EV-Recharging Property Credit

Corporate Tax Credit

Property credit for installing electric vehicle recharging or refueling property. The credit for each property installation is the lesser of $5,000 or 50 percent of cost of property.

Commercial, Industrial

Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

New York Department of Taxation and Finance

North Carolina

NC GreenPower Production Incentive

Performance-Based Incentive

Production payments for grid-tied electricity generated by solar, wind, small hydro (10 megawatts or less), and biomass resources.

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Agricultural, Institutional

Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Landfill Gas, Wind (Small), Anaerobic Digestion

State of North Carolina

North Carolina

Property Tax Abatement for Solar Electric Systems

Property Tax Incentive

North Carolina enacted legislation that exempts 80% of the appraised value of a "solar energy electric system" (photovoltaic, or PV, system) from property tax.

Commercial, Industrial, Residential, Agricultural

Solar Thermal Electric, Solar Photovoltaics

North Carolina Department of Revenue

North Dakota

Renewable Energy Property Tax Exemption

Property Tax Incentive

Local property tax exemption for any locally assessed solar, wind, or geothermal energy device serving new/existing buildings or structures; includes standalone and conventional systems.

Commercial, Industrial, Residential, Agricultural

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Geothermal Heat Pumps, Wind (Small), Geothermal Direct-Use

North Dakota Department of Commerce

North Dakota

Sales and Use Tax Exemption for Electrical Generating Facilities

Sales Tax Incentive

Sales and use tax exemption for electrical-generating facilities for materials, production equipment, and other property used to construct/expand facility. Need one unit with a 100+ kilowatt capacity.

Commercial, Industrial

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Municipal Solid Waste, Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Landfill Gas, Anaerobic Digestion

Office of State Tax Commissioner

Ohio

Qualified Energy Property Tax Exemption for Projects 250 kW or Less

Property Tax Incentive

Exempts qualified energy projects of 250 kilowatts (kW) or less in Ohio from public utility tangible personal property taxes and real property taxes.

Commercial, Investor-Owned Utility, Municipal Utilities, Cooperative Utilities

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Wind (Small), Hydroelectric (Small), Anaerobic Digestion, Fuel Cells using Renewable Fuels

Ohio Development Services Agency

Ohio

Air-Quality Improvement Tax Incentives

Other Incentive

Small and large business assistance for new air quality projects for both small and large businesses. Exemptions from certain taxes when issued bond/note is outstanding.

Commercial, Industrial

Lighting, Chillers, Boilers, Air conditioners, Processing and Manufacturing Equipment, Custom/Others pending approval

Ohio Department of Development

Oklahoma

Zero-Emission Facilities Production Tax Credit

Corporate Tax Credit

State income tax credit for tax years between 1/01/03 and 12/31/21 for electric power producers using renewable energy resources from zero-emission facility with rated production capacity of 1+ megawatt.

Commercial, Local Government, State Government

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Hydroelectric, Wind (Small)

Oklahoma Tax Commission

Oklahoma

Property Tax Exemption for Wind Generators

Property Tax Incentive

5-year ad valorem property tax exemption for certain wind power generators. Some manufacturing facilities eligible based on payroll and county population requirements (wind power generator exemption).

Commercial

Wind (All)

Oklahoma Tax Commission

Oregon

Renewable Energy Systems Exemption

Property Tax Incentive

Any change in real market value to property due to the installation of a qualifying renewable energy system is exempt from assessment of the property’s value for property tax purposes.

Commercial, Industrial, Residential

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Hydroelectric, Geothermal Heat Pumps, Fuel Cells using Non-Renewable Fuels, Landfill Gas, Solar Pool Heating, Wind (Small), Geothermal Direct-Use, Fuel Cells using Renewable Fuels

Oregon Department of Energy

Oregon

Solar Electric Incentive Program

Rebate Program

Energy Trust available to customers of Pacific Power and PGE who install new photovoltaic (PV) systems on new or existing homes, commercial and community buildings, farms, and municipal facilities.

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Federal Government, Agricultural, Multifamily Residential, Low Income Residential, Institutional

Solar Photovoltaics

Energy Trust of Oregon

Pennsylvania

Small Business Advantage Grant Program

Grant Program

Matches funds to for-profit businesses with a maximum 100 full-time-equivalent employees to improve energy efficiency and pollution prevention. Up to $7,000 for proposed projects.

Commercial

Solar Water Heat Energy Efficiency or pollution prevention projects

Small Business Ombudsman, Department of Environmental Protection

Pennsylvania

Wind and Geothermal Incentives Program

Loan Program

The program will offer support for wind and geothermal technologies in the form of loans, grants, and loan guarantees (i.e., grants to be used in the event of a financing default).

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools

Geothermal Electric, Wind (All), Geothermal Heat Pumps, Wind (Small), Geothermal Direct-Use

Department of Community and Economic Development

Rhode Island

Electrify Rhode Island Program

Rebate Program

Electrify Rhode Island is an incentive program for electric vehicle charging stations at workplaces. Funds are awarded on a first come, first served basis.

Commercial, Local Government, Nonprofit, Multifamily Residential

Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

Rhode Island, Office of Energy Resources

Rhode Island

Renewable Energy Growth Program

Performance-Based Incentive

Tariff-based incentive program for renewable energy distributed-generation projects through competitive bidding process. Incentives based on resource type, system size, and geographic load zone area.

Commercial, Industrial, Local Government, Nonprofit, Residential, Schools, State Government, Federal Government, Agricultural, Multifamily Residential, Low Income Residential, Institutional

Solar Photovoltaics, Wind (All), Wave, Wind (Small), Hydroelectric (Small), Anaerobic Digestion

National Grid

South Carolina

Solar Energy, Small Hydropower, and Geothermal Tax Credit (Corporate)

Corporate Tax Credit

Taxpayer may claim credit for 25 percent of costs for purchasing and installing solar energy, small hydropower, or geothermal systems for various uses in taxpayer-owned building.

Commercial, Residential

Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Photovoltaics, Geothermal Heat Pumps, Hydroelectric (Small)

South Carolina Department of Revenue

South Carolina

Energy Efficiency Revolving Loan Fund

Loan Program

Loans of $50,000–$1,000,000 (exceptions can be made). Must pay back loan after one and one-half times projected payback period (e.g., 6 years to pay for 4-year projected payback).

Commercial, Industrial, Investor-Owned Utility, Local Government, Nonprofit, Municipal Utilities, Cooperative Utilities, State Government

Passenger Electric Vehicles

South Carolina Energy Office

South Dakota

Programs Large Commercial Wind and Solar Alternative Taxes

Property Tax Incentive

Wind facilities built after 7/01/07 and solar facilities subject to alternative taxation in lieu of real and personal property taxes levied by state, counties, municipalities, school districts, etc.

Commercial

Solar Photovoltaics, Wind (All)

South Dakota Department of Revenue

South Dakota

Renewable Energy Facility Sales and Use Tax Reimbursement

Sales Tax Incentive

Reinvestment payment up to total sales and use taxes for certain new/expanded renewable energy systems, existing system upgrades, and manufacturing facilities making renewable energy equipment.

Commercial, Industrial, Installers/Contractors, Agricultural

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydrogen, Municipal Solid Waste, Combined Heat & Power, Landfill Gas, Hydroelectric (Small), Anaerobic Digestion

Governor's Office of Economic Development

Tennessee

Green Energy Property Tax Assessment

Property Tax Incentive

Ad valorem property tax assessment for certified green energy production facilities. Property value may not exceed certain amounts based on total installed costs for green energy source.

Commercial, Industrial, Investor-Owned Utility, Municipal Utilities, Residential, Cooperative Utilities

Geothermal Electric, Solar Photovoltaics, Wind (All), Hydrogen, Wind (Small)

Tennessee Comptroller of the Treasury

Tennessee

Sales Tax Credit for Clean Energy Technology

Sales Tax Incentive

May take credit, apply for refund of paid taxes, or apply to make tax-exempt purchases of machinery and equipment used to produce electricity in a certified green energy production facility.

Commercial, Industrial

Geothermal Electric, Solar Photovoltaics, Wind (All), Biomass, Wind (Small)

Tennessee Department of Revenue

Texas

Emission Reduction Incentive Grants Program

Grant Program

Grants to replace/upgrade on-road and nonroad equipment, stationary equipment, locomotives, marine vessels, rail, and on-vehicle electrification and idle-reduction infrastructure.

Commercial

Medium-Duty Electric Vehicles, Heavy-Duty Electric Vehicles, Off-Road Electric Vehicles, Level-2 Electric Vehicle Service Equipment, Direct Current Fast Charging Equipment

Texas Commission on Environmental Quality

Texas

Renewable Energy Systems Property Tax Exemption

Property Tax Incentive

Tax exemption of 100 percent of appraised property value increase due to installation/construction of solar or wind-powered device to produce/distribute certain energy for on-site use and storage.

Commercial, Industrial, Residential

Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Solar Pool Heating, Wind (Small), Anaerobic Digestion

Comptroller of Public Accounts

Utah

Renewable Energy Systems Tax Credit (Corporate)

Corporate Tax Credit

State individual income tax credit for renewable energy systems includes provisions for residential and commercial applications. The tax credit for commercial systems is a refundable credit.

Commercial, Construction, Residential, Installers/Contractors, Multifamily Residential

Solar - Passive, Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Geothermal Heat Pumps, Landfill Gas, Solar Pool Heating, Wind (Small), Geothermal Direct-Use, Anaerobic Digestion

State Energy Program, State Tax Commission

Utah

Alternative Energy Sales Tax Exemption

Sales Tax Incentive

State sales tax exemption for equipment purchases or leases (at least 7 years) by alternative energy production facilities from 7/01/04 to 6/29/27 to generate electricity via alternative resources.

Commercial, Industrial, Investor-Owned Utility, Municipal Utilities, Cooperative Utilities

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Municipal Solid Waste, Fuel Cells using Non-Renewable Fuels, Wind (Small), Fuel Cells using Renewable Fuels

Utah State Tax Commission

Vermont

HVAC Equipment Rebate Program

Rebate Program

Rebates for commercial installations of high-efficiency HVAC equipment and controls. Instant rebates for some high-performance circulator pumps, heat pump water heaters, and cold climate heat pumps.

Commercial, Industrial, Nonprofit, Schools, Federal Government, Installers/Contractors, Agricultural, Institutional

Furnaces, Boilers, Heat pumps, Energy Mgmt. Systems/Building Controls, Motor VFDs, Other EE

Efficiency Vermont

Vermont

Small Business Energy Loan Program

Loan Program

The SBELP provides loans to businesses for smaller renewable energy and energy efficiency projects. The maximum loan amount is $500,000, and VEDA will fund up to 60 percent of the project.

Commercial, Local Government, Nonprofit

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Combined Heat & Power, Landfill Gas, Geothermal Direct-Use, Anaerobic Digestion, Fuel Cells using Renewable Fuels

Vermont Economic Development Authority (VEDA)

Virginia

Commercial Solar Property Tax Exemption

Property Tax Incentive

Property tax exemptions for solar facilities; 80 percent or 100 percent exemption based on project type and megawatts produced. Doesn’t apply to projects above 20 megawatts constructed after 1/01/24.

Commercial, Industrial, Schools, Agricultural

Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Photovoltaics, Solar Pool Heating

Virginia Department of Mines, Minerals, and Energy

Virginia

Small Business and Non-Profit Loan Program

Loan Program

The Virginia Small Business Financing Authority will provide financing for wind and solar projects to small businesses and nonprofits.

Commercial, Nonprofit

Solar Photovoltaics, Wind (All)

Virginia Small Business Financing Authority

Washington

Renewable Energy Sales and Use Tax Exemption

Sales Tax Incentive

Sales tax exemptions for equipment used to generate electricity and hog fuel (excludes firewood and wood pellets) used to produce electricity, steam, heat, or biofuel.

Commercial, Residential

Solar Water Heat, Geothermal Electric, Solar Photovoltaics, Wind (All), Biomass, Landfill Gas, Tidal, Wave, Wind (Small), Anaerobic Digestion

Washington State Department of Revenue

Washington

Renewable Energy Cost Recovery Incentive Payment

Feed-in Tariff

Production incentives for businesses and local governments that generate electricity from solar power, wind power, or anaerobic digesters. Maximum commercial incentive is $25,000/year.

Commercial, Local Government, Nonprofit, Residential, Schools, Multifamily Residential, Low Income Residential

Solar Thermal Electric, Solar Photovoltaics, Wind (All), Wind (Small), Anaerobic Digestion

State of Washington

West Virginia

Net Metering

Net Metering

Net metering in West Virginia is available to all retail electricity customers. System capacity limits vary depending on the customer type and electric utility type.

Commercial, Industrial, Local Government, Nonprofit, Residential, Agricultural

Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Landfill Gas, Wind (Small), Hydroelectric (Small), Fuel Cells using Renewable Fuels

West Virginia Public Service Commission

West Virginia

AEP Appalachian Power - Non-Residential Custom Rebate Program

Rebate Program

Custom incentives under the Appalachian Power Custom C&I program to facilitate the implementation of cost-effective energy efficiency improvements for nonresidential customers.

Commercial, Industrial, Local Government, Nonprofit, Schools, State Government, Federal Government, Agricultural, Institutional

Chillers, Compressed air, Custom/Others pending approval, Other EE

APCo C&I

Wisconsin

Renewable Rewards Program

Rebate Program

Rebates for solar electric (PV) and geothermal heat pump systems. Per-kilowatt rebate rates based on kilowatts produced. There is a maximum incentive of $50,000 for business customers.

Commercial, Residential

Solar Photovoltaics, Geothermal Heat Pumps

Chicago Bridge & Iron

Wisconsin

Biogas, Solar, and Wind Energy Equipment Exemption

Property Tax Incentive

Value added by a biogas, synthetic gas energy, solar energy, or wind energy system exempt from general property taxes. Exemption applies whether equipment is real or personal property.

Commercial, Industrial, Residential, Agricultural, Multifamily Residential

Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Solar Pool Heating, Wind (Small), Anaerobic Digestion Biogas, Synthetic Gas

Wisconsin Department of Revenue

Wyoming

Small Business Non-Profit Energy Audit Program

Grant Program

Matching grant provides 75 percent for level 2 energy audit up to $2,500. Audit determines efficiencies and calculates energy and cost savings based on costs of suggested improvements.

Commercial, Local Government, Nonprofit

Other EE

Wyoming Business Council

Wyoming

Net Metering

Net Metering

Statewide net metering for investor-owned utilities, electric coops, and irrigation districts. Certain solar, wind, biomass, and hydropower systems that offset electricity requirements are eligible.

Commercial, Industrial, Residential, Federal Government, Low Income Residential

Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Hydroelectric, Wind (Small), Hydroelectric (Small)

Wyoming Public Service Commission