Solar incentives and tax credits

Alabama 1 program

• Other No state solar incentivesunknown

  Alabama offers no state income tax credit, rebate, sales tax exemption or statewide property tax exemption specific to residential solar. The federal 25D homeowner credit ended for expenditures after Dec 31, 2025.

Alaska 1 program

• Other No state solar incentivesunknown

  No state income tax (so no state credit), no statewide rebate. Some municipalities may offer local property tax exemptions; Alaska Energy Authority programs target communities rather than homeowners. Federal 25D ended for expenditures after 2025.

Arizona 3 programs

• Tax credit Arizona Residential Solar Energy Credit

  25% of the cost of a solar energy device on a residence, up to $1,000 per residence (unused credit carries forward up to 5 years).

• Sales tax exemption Solar equipment sales tax exemption

  Retail sales of solar energy devices and installation by registered solar contractors are exempt from Arizona transaction privilege (sales) tax.

• Property tax exemption Renewable energy equipment property tax exemption

  Solar energy devices are considered to add no value to the property for property tax assessment.

Arkansas 1 program

• Other No state solar incentivesunknown

  Arkansas has no state solar tax credit, rebate, or solar-specific sales/property tax exemption for residential systems. Federal 25D ended for expenditures after 2025.

California 3 programs

• Battery incentive Self-Generation Incentive Program (SGIP) - Residential Solar and Storage Equitywaitlist

  Rebates for battery storage (~$1,100/kWh) and paired solar (~$3,100/kW) for income-qualified/vulnerable households in IOU territories; single-family typically up to 15 kWh battery + 5 kW solar. General-market residential storage budgets largely exhausted.

• Low-income program Disadvantaged Communities - Single-family Affordable Solar Homes (DAC-SASH)

  No-cost solar (and sometimes storage) for income-qualified homeowners in disadvantaged communities, administered by GRID Alternatives.

• Property tax exemption Active solar energy system property tax exclusion

  Adding a qualifying solar system does not trigger property tax reassessment (Rev. & Tax Code 73); currently scheduled through Jan 1, 2027.

Colorado 3 programs

• Sales tax exemption Colorado state sales and use tax exemption for solar

  Components used in residential/commercial solar systems are exempt from state sales and use tax (local taxes may apply unless locally exempted).

• Property tax exemption Residential renewable energy property tax exemption

  Residential solar systems are exempt from property tax (residential renewable energy equipment is not assessed).

• Performance payment Xcel Energy Solar*Rewards / Income-Qualified Solar*Rewardsunknown

  Xcel buys RECs from small solar customers (small per-kWh payment) and offers enhanced incentives for income-qualified customers; battery program (Renewable Battery Connect) offers upfront incentive in exchange for grid dispatch. Amounts change by year; verify.

Connecticut 5 programs

• Performance payment RRES Buy-All tariff

  Fixed 20-year payment for all solar production (2026 enrollment rate reported ~$0.3289/kWh for Eversource/UI; unverified), with adders for low-income and distressed-municipality customers.

• Battery incentive Energy Storage Solutions

  Upfront incentive per kWh of battery (declining blocks; ~$200-250/kWh baseline, $450/kWh underserved, $600/kWh low-income), residential cap up to $16,000, plus performance payments for grid dispatch.

• Property tax exemption Solar property tax exemption

  Residential solar systems exempt from local property tax (CGS 12-81(57)).

• Sales tax exemption Solar sales tax exemption

  Solar PV equipment exempt from CT sales and use tax.

• Loan program Connecticut Green Bank Smart-E Loan

  Low-interest loans through local lenders for solar, storage and efficiency.

Delaware 2 programs

• Rebate Delmarva Green Energy Program / Green Energy Fund grantsunknown

  Per-watt grant for solar PV installed by Delmarva customers (DNREC-administered). Rebate amount and funding availability change; verify current amount.

• SRECs Delaware SRECs

  Solar renewable energy credits can be sold through the SREC procurement program (Delaware SEU) or to suppliers; prices modest.

District of Columbia 3 programs

• SRECs DC SRECs

  Solar systems earn ~1 SREC per MWh; 2025-2027 vintages traded near $360/MWh in mid-2026 (down from ~$400+). Solar ACP falling from $460 (2025) toward $360/MWh by 2030, capping future prices. Many installers buy SRECs upfront.

• Low-income program Solar for All (DC Sustainable Energy Utility)

  No-cost solar or community solar subscriptions for income-qualified households.

• Property tax exemption Solar property tax exemption

  Solar energy systems are exempt from DC real property tax assessment (D.C. Code 47-1508).

Florida 2 programs

• Sales tax exemption Solar sales tax exemption

  Solar energy systems are exempt from Florida sales and use tax (s. 212.08(7)(hh)).

• Property tax exemption Residential renewable energy property tax exemption

  Value added by a residential renewable energy source device is excluded from assessed value (s. 193.624).

Georgia 1 program

• Other No state solar incentivesunknown

  Georgia has no state tax credit, rebate, or solar sales/property tax exemption for residential solar. Federal 25D ended for expenditures after 2025.

Hawaii 3 programs

• Tax credit Hawaii Renewable Energy Technologies Income Tax Credit (RETITC)

  35% of the cost of a solar PV system, capped at $5,000 per single-family residential system (lower caps for multi-family); refundable option at reduced value.

• Battery incentive BYOD / BYOD Plus battery program (Hawaiian Electric)

  Original BYOD: $100/kW of committed capacity upfront (up to $500; +$500 LMI) plus $5/kW-month for daily 2-hour evening dispatch, 10-year program. BYOD Plus (Aug 2025) adds larger upfront incentives for new batteries, half of capacity reserved for LMI; current amounts not verified.

• Loan program Hawaii Green Infrastructure Authority GEM$ / Hawaii Green Energy loansunknown

  Financing for solar and storage, emphasizing underserved households.

Idaho 1 program

• Tax credit Idaho Residential Alternative Energy Income Tax Deduction

  Deduction (not credit) of 40% of system cost in year one and 20% in each of the next three years; max $5,000 per year, $20,000 total.

Illinois 4 programs

• Rebate Distributed generation (smart inverter) rebate

  $300 per kW (DC) of solar, and $300 per kWh of storage, for systems with smart inverters interconnected under supply-only net metering.

• SRECs Illinois Shines (Adjustable Block Program)

  IPA purchases 15 years of RECs from small systems, typically paid upfront to the installer/owner. Prices set per program year by group/size (2026-27 prices effective June 1, 2026; residential value commonly in the high tens of $/REC; exact figure not verified).

• Low-income program Illinois Solar for All

  Enhanced REC incentives so income-eligible households get solar with no upfront cost and guaranteed savings.

• Property tax exemption Solar property tax special assessment

  Solar systems assessed no higher than a conventional energy system (35 ILCS 200/10-5 et seq.).

Indiana 1 program

• Property tax exemption Renewable energy property tax deduction

  Deduction from assessed value for solar energy systems (IC 6-1.1-12-26 and related).

Iowa 2 programs

• Sales tax exemption Iowa solar sales tax exemption

  Solar energy equipment exempt from state sales tax (Iowa Code 423.3).

• Property tax exemption Solar property tax special valuationunknown

  Five-year special valuation excluding solar value from assessment (Iowa Code 427B.26); availability depends on local action and sunset status - verify.

Kansas 1 program

• Property tax exemption Renewable energy property tax exemption

  Renewable energy systems are exempt from Kansas property tax (K.S.A. 79-201 Eleventh).

Kentucky 0 programs

No active statewide programs found. Check your utility for local rebates.

Louisiana 1 program

• Property tax exemption Property tax exemption for solarunknown

  Value of solar energy systems excluded from property assessment (La. Const./R.S. 47:1706 as reported).

Maine 2 programs

• Other No state solar tax credit or rebateunknown

  Maine has no state income tax credit, sales tax exemption, or general rebate for residential solar. Efficiency Maine runs heat pump/battery-related programs; check for any battery pilot.

• Property tax exemption Property tax exemption (solar)unknown

  Solar/wind energy equipment exempt from property tax (36 MRSA 655(1)(U)/656 as amended 2019) - verify applicability to residential.

Maryland 5 programs

• SRECs Maryland SRECs

  Solar renewable energy credits sold per MWh produced. Solar ACP (price ceiling) ~$45/MWh in 2026 declining to $22.50 by 2030; market prices below ACP. Residential systems typically sell via aggregator.

• Low-income program Maryland Solar Access Program (MEA)

  Grant of $750 per kW-DC up to $7,500 per income-eligible household; ~$10M per fiscal year; MEA-approved contractors only.

• Sales tax exemption Sales tax exemption

  Residential solar equipment exempt from 6% sales tax.

• Property tax exemption Property tax exemption

  Residential solar exempt from state and local property tax assessment.

• Battery incentive Residential & Commercial Energy Storage (RCES) Grant

  New FY2026 MEA grant replacing the Energy Storage Income Tax Credit (ended after CY2024); $2M total for FY2026, first-come first-served, 2-step application. Per-project amount not verified.

Massachusetts 6 programs

• Performance payment SMART 3.0

  Fixed per-kWh payment for 20 years on top of net metering. PY2026 residential base ~$0.03/kWh (low-income ~$0.06/kWh; storage adder ~$0.04/kWh; building-mounted adder). Rates reset annually by DOER - verify current block.

• Tax credit Massachusetts residential renewable energy income tax credit

  15% of system cost up to $1,000; carryforward 3 years.

• Sales tax exemption Sales tax exemption

  Residential solar equipment exempt from 6.25% sales tax.

• Property tax exemption Property tax exemption

  Solar systems exempt from local property tax for 20 years (MGL c.59 s.5 cl.45).

• Battery incentive ConnectedSolutions (Mass Save)

  Pay-for-performance battery demand response, ~$275/kW of average summer discharge (rate locked 5 years); ~$1,000-1,500/yr typical.

• Loan program Mass Solar Loanunknown

  Former MassCEC low-interest loan with income-based buy-downs; check whether open.

Michigan 3 programs

• Property tax exemption Property tax exemption (distributed generation)unknown

  Residential solar (<150 kW) exempt from increasing property value assessment (2018 PA 397/398 as commonly reported) - verify with assessor.

• Loan program Michigan Saves

  Green bank financing for solar/batteries via approved contractors.

• Sales tax exemption Sales taxunknown

  Some sources claim a sales tax exemption on solar equipment; not verified - likely no general exemption.

Minnesota 5 programs

• Performance payment Xcel Solar*Rewardsunknown

  Production incentive ~ $0.03/kWh for 10 years (standard); funding-limited, first-come.

• Low-income program Xcel Solar*Rewards Income-Qualifiedunknown

  Up-front incentive ~$3.00/W (up to ~6 kW) for qualified households.

• Sales tax exemption Sales tax exemption

  Solar PV equipment exempt from state sales tax.

• Property tax exemption Property tax exemption

  Solar systems exempt from real property tax (land still taxed).

• Other Solar for Schools / Minnesota Commerce programs

  State grant programs mostly for public entities.

Mississippi 2 programs

• Low-income program PSC low/moderate-income solar rebate

  Rebate (reported $3,000-$3,500) for 3-6 kW systems for households <=225% FPL; or $2,000 battery rebate (one or the other). Annual budgets $10M Entergy MS, $5M MS Power.

• Battery incentive Battery storage incentiveunknown

  $2,000 battery rebate under PSC rule (reinstated 2025; one source called it suspended in Jan 2026 - status uncertain).

Missouri 1 program

• Loan program Missouri PACEunknown

  PACE financing in participating localities (e.g., Show Me PACE) for residential is limited.

Montana 2 programs

• Property tax exemption Property tax exemption

  10-year property tax exemption for value added by renewable systems (MCA 15-6-224).

• Other Montana has no sales tax

  No state sales tax applies.

Nebraska 2 programs

• Loan program Dollar and Energy Saving Loans

  Nebraska Dept. of Environment & Energy low-interest loans for energy improvements including solar.

• Rebate LES solar incentiveunknown

  LES reportedly offers capacity-based payments for qualifying systems - not verified.

Nevada 2 programs

• Property tax exemption Property tax abatement/exemption

  Value added by residential renewable systems exempt from property tax (NRS 361.079).

• Battery incentive NV Energy storage incentivesunknown

  NV Energy has offered battery incentives (~$95-$100/kWh historically) - status uncertain.

New Hampshire 3 programs

• Property tax exemption Local property tax exemption

  Optional municipal exemption for solar (RSA 72:62); adopted by many towns.

• Battery incentive Eversource battery rebate / demand responseunknown

  Reported battery incentive (~$230/kWh up to $3,000) and ConnectedSolutions-style program - verify.

• Other No state income or sales tax

  New Hampshire has no sales tax and no broad income tax.

New Jersey 4 programs

• SRECs SuSI ADI (SREC-II) residential

  $77/MWh for residential net-metered registrations on/after July 27, 2026 ($85/MWh before), fixed for 15 years; EY2027 residential block ~300 MW first-come.

• Sales tax exemption Sales tax exemption

  Solar equipment exempt from 6.625% sales tax.

• Property tax exemption Property tax exemption

  Added value of solar excluded from property assessment.

• Battery incentive NJ storage incentive (Garden State Energy Storage Program)unknown

  BPU storage program focused on grid-scale/distributed phases; residential incentive details not verified.

New Mexico 3 programs

• Tax credit New Solar Market Development Tax Credit

  10% of system cost up to $6,000; refundable, annual statewide cap ($30M); available for taxable years before 2032 (per statute/bill text).

• Property tax exemption Property tax exemption

  Residential solar systems exempt from property tax.

• Sales tax exemption Gross receipts tax deduction

  Sale and installation of solar systems deductible from gross receipts tax.

New York 6 programs

• Tax credit NY Solar Energy System Equipment Credit

  25% of system cost up to $5,000; 5-year carryforward.

• Rebate NY-Sun Residential Incentiveunknown

  Per-watt MW Block incentive; standard-income blocks reportedly closed in Con Ed and Upstate by 2026 - verify current block.

• Low-income program NY-Sun Affordable Solar

  Enhanced per-watt incentive for income-eligible homes (reported ~$0.40-$0.80/W).

• Sales tax exemption Sales tax exemption

  State sales tax exemption on residential solar (localities may opt out).

• Property tax exemption RPTL 487 property tax exemption

  15-year exemption from added assessed value (local opt-out possible).

• Battery incentive NYSERDA residential storage incentiveunknown

  Retail storage incentives in Con Ed/LI regions - amounts not verified.

North Carolina 2 programs

• Battery incentive Duke PowerPairunknown

  Up to $9,000 for solar+battery ($0.36/W solar up to ~$3,600; $400/kW battery up to ~$5,400); 30 MW cap per utility, ends at 3 years from May 2024 or when full.

• Property tax exemption Property tax exemption

  80% of solar system value exempt from property tax.

North Dakota 1 program

• Property tax exemption Property tax exemption for solar systemsunknown

  Solar energy systems are exempt from property taxes for five years after installation (N.D.C.C. 57-02-08).

Ohio 2 programs

• SRECs Ohio SRECs (RPS)

  Ohio-sited systems can sell RECs; Ohio has no solar carve-out and the RPS ends after 2026, so prices are very low (~$3/MWh in 2026). PA Tier I sales may yield slightly more.

• Property tax exemption Qualified Energy Project property tax exemption

  Exemption/PILOT applies to larger (>250 kW) projects; not relevant to typical residential systems.

Oklahoma 0 programs

No active statewide programs found. Check your utility for local rebates.

Oregon 4 programs

• Rebate Energy Trust of Oregon solar incentive

  Per-home solar incentive: $3,500 for PGE customers, $2,500 for Pacific Power customers (min 2 kW-DC). Rates step down quarterly in 2026; subject to funding.

• Battery incentive Energy Trust battery storage incentive

  PGE: $400/kWh up to $5,000; Pacific Power: $240/kWh up to $3,000 (min 3 kWh, paired with qualifying solar).

• Low-income program Energy Trust Solar Within Reach

  Increased solar incentives for income-qualified PGE/Pacific Power households (amounts not verified).

• Property tax exemption Property tax exemption for renewable energy systems

  Added value of solar is exempt from property tax (ORS 307.175); sunset date has been extended repeatedly - verify current sunset.

Pennsylvania 2 programs

• SRECs Pennsylvania SRECs (AEPS solar carve-out)

  SRECs trade ~$22-24/MWh in 2026 (0.5% carve-out, oversupplied). Brokers offer annuity rates ~$18/MWh.

• Low-income program Solar for All Pennsylvania (PEDA)unknown

  Federal-funded low-income solar program; EPA terminated Solar for All grants Aug 2025 - status uncertain.

Rhode Island 4 programs

• Rebate Renewable Energy Fund Small-Scale Solar grant (Commerce RI)

  $1.65/W up to $14,500 per project (sized up to ~8.8 kW-DC), plus $5,000 adder for solar+storage (per energy.ri.gov). Round opened 2026-10-16; funds limited.

• Performance payment Renewable Energy Growth (REG) Program

  Rhode Island Energy pays a fixed per-kWh tariff for all output for 15 or 20 years (small-scale solar class); rates set annually by PUC (not verified for 2026). Alternative to net metering.

• Sales tax exemption Sales tax exemption

  Solar equipment exempt from 7% RI sales tax.

• Property tax exemption Property tax exemption

  Residential solar is exempt from local property tax assessment.

South Carolina 1 program

• Tax credit South Carolina Solar Energy Tax Credit

  25% of purchase and installation cost; credit used in any year limited to $3,500 per facility or 50% of tax liability (whichever is less); excess carries forward up to 10 years (S.C. Code 12-6-3587). Statute contains no aggregate cap and no sunset for solar (only geothermal sunsets 2032); a third-party directory claim of a 2024 cap was not supported by the statute text. Claim on Form TC-38.

South Dakota 1 program

• Property tax exemption Renewable energy property tax exemption

  Residential renewable systems: exempt the greater of $50,000 or 70% of assessed value of the system (SDCL 10-4-44).

Tennessee 0 programs

No active statewide programs found. Check your utility for local rebates.

Texas 4 programs

• Property tax exemption Texas solar property tax exemption

  100% of appraised value added by a solar system is exempt from property tax (Tax Code 11.27).

• Rebate Austin Energy residential solar rebate

  Raised from $2,500 to $4,000 per home (mid-2026) for customer-owned systems (about >3 kW); requires solar education course and participating contractor.

• Rebate CPS Energy solar rebateunknown

  Residential rebate status uncertain (sources conflict: $0.60/W or $0.20/W up to $2,500, or ending).

• Rebate Utility energy-efficiency Solar PV standard offer programsunknown

  Oncor, CenterPoint, AEP Texas and others periodically fund small $/W incentives via installers; funding limited annually.

Utah 1 program

• Battery incentive Rocky Mountain Power Wattsmart Battery program

  Upfront incentive/bill credits for enrolling qualifying batteries in RMP's demand response program; amounts change - verify.

Vermont 3 programs

• Battery incentive Green Mountain Power battery programs

  BYOD upfront payment (~$850-950/kW enrolled, cap ~$10,500) or leased Powerwall (~$55/month or $5,500 upfront, 10 years); requires VPP participation. Verify current terms.

• Sales tax exemption Sales tax exemption

  Net-metered solar systems exempt from VT sales tax (32 V.S.A. 9741).

• Property tax exemption Property tax exemption (small systems)

  Small solar systems (<=50 kW) exempt from the statewide uniform capacity tax and generally from municipal property tax (verify local).

Virginia 2 programs

• Property tax exemption Residential solar property tax exemption

  Solar installations under 25 kW are a separate class of property exempt from state/local property taxes (SB 686, 2022).

• SRECs Virginia SRECsunknown

  Virginia RPS solar/DG RECs; values uncertain (EnergySage cites ~$22.50 per SREC).

Washington 1 program

• Sales tax exemption Sales and use tax exemption for solar

  100% exemption from state and local sales tax on equipment and installation for systems up to 100 kW AC, installed through 2029-12-31 (RCW 82.08.962). 101-500 kW: 50% remittance.

West Virginia 0 programs

No active statewide programs found. Check your utility for local rebates.

Wisconsin 3 programs

• Rebate Focus on Energy residential solar incentive

  $600 per kW, max $2,400 per system (from 2026-01-01); apply before installation; first-come first-served.

• Sales tax exemption Sales tax exemption

  Solar equipment exempt from WI sales tax.

• Property tax exemption Property tax exemption

  Value added by solar is exempt from property tax (Wis. Stat. 70.111(18)).

Wyoming 0 programs

No active statewide programs found. Check your utility for local rebates.