Alternative Energy Sales Tax Exemption

State | Financial Incentive
Incentive Amount
Equipment Requirements
2 MW or greater, or for expansions of 1 MW or greater

Utah exempts the purchase or lease of equipment used to generate electricity from alternative resources from the state sales tax. Eligible purchases or leases must be made for or by an alternative energy production facility on or after July 1, 2...

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Renewable Energy Production Tax Credits (Corporate)

State | Corporate Tax Credit
Incentive Amount
$0.015/kWh (IA Code § 476C) or $0.01/kWh (IA Code § 476B) for 10 years after facility begins producing energy
Eligible System Size
Iowa Code 476B: 2 MW - 30 MW generally for applications after March 1, 2008; Schools, Hospitals: Minimum 750 kW for applications after June 30, 2009
Iowa Code 476C: Non-wind facilities may be no more than 60 MW nameplate capacity. Facilities that consume energy on-site must be at least 750 kW nameplate capacity. For both wind and non-wind facilities, an individual facility's capacity eligibility is limited to 2.5 MW per qualifying owner.
Equipment Requirements
Facilities must be certified by the Iowa Utilities Board (IUB)
Carryover Provisions
Credits in excess of tax liability in a given year may be carried forward up to 7 years

Note: As of April 2015, capacity limits for both 476C and 476B tax credits had been reached or had applications pending approval that would result in the capacity limit being reached. Applications in excess of capacity limits will be placed on a w...

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Local Government Energy Loan Program

State | Loan Program
Maximum Loan
$350,000 per local government or school campus; $500,000 per school system
Loan Term
0% for up to 10 years, with a 3% management fee; estimated simple payback must be within 10 years

Through a public-private partnership with PowerSouth, Alabama's Local Government Energy Loan Program offers zero-interest loans to local governments, K-12 schools, and public colleges and universities for renewable energy systems and energy effici...

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PNM - Performance-Based Solar Program

Utility | Financial Incentive
Incentive Amount
Maximum Incentive
None specified
8 years
Eligible System Size
Up to 100 kW (AC)
Ownership of Renewable Energy Credits
Utility owns RECs

Note: In November 2016, PNM was granted approval to extend the Customer Solar REC Purchase Programs through the end of 2019. In March 2006, PNM initiated a renewable energy credit (REC) purchase program as part of its plan to comply with New Mex...

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Energy Loan Fund for Schools

State | Loan Program
Maximum Loan
$200,000 per eligible school district
Loan Term
3% interest rate, for up to six years

The Oklahoma Department of Commerce has established a loan/lease fund for public and non-profit K-12 schools to improve energy efficiency. Two categories of funding are available for schools to reduce energy consumption. Category I funding will pa...

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Holyoke Gas & Electric - Residential Energy Conservation Loan Program

Utility | Loan Program
Maximum Loan
Single-Family Homes: $5,000
Owner-Occupied Multi-Family Dwellings: $10,000 (maximum of $5,000 per unit)
Solar: $10,000
Loan Term
General: Up to 5 years
Solar: Up to 10 years
Interest Rate

The Holyoke Gas & Electric (HG&E) Residential Energy Conservation Program provides residential customers with loans to help make energy saving improvements to eligible homes. The loan provides 0% interest assistance, is repayable over up to five y...

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Alternative Energy and Energy Conservation Patent Income Tax Deduction (Corporate)

State | Financial Incentive
Incentive Amount
100% deduction
5 years

Massachusetts offers a corporate income tax deduction for (1) any income -- including royalty income -- received from the sale or lease of a U.S. patent deemed beneficial for energy conservation or alternative energy development by the Massachus...

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Otter Tail Power Company - Commercial & Industrial Energy Efficiency Rebate Program

Utility | Financial Incentive
Incentive Amount
Air-Conditioning Control: $5/ton of cooling load
Air-Source Heat Pumps: $400/ton
Compressed Air: $150 - 100% of costs
Geothermal Heat Pumps: $800/ton

Exit Lighting Fixtures (Retrofit): $0.60/watts saved
HID (retrofit): $0.40 - $0.60/watt saved
Low-Efficiency Fluorescent (Retrofit): $0.05/watt installed - $0.60/watt saved
Low-Efficiency Incandescent (Retrofit): $0.10 - $0.60/watt saved
Mercury-Vapor Lamps (Retrofit): $0.40 - $0.60/watt saved
Occupancy Sensors (Retrofit): $200/connected kW
Lighting (New Construction): $50 - $600/kW installed

Renewable Energy
Solar Photovoltaics: $1,250/kW

Adjustable-Speed Drives: $60/HP - $100/HP
Display case: $20 - $40/lineal foot
Refrigerator Recycling: $50
Freezer Recycling: $50
Insulation: 20% of cost, up to $300
Motors: $30 - $9,000
Outdoor air cooling for walk-in coolers: $2/cubic foot per minute
Recommissioning: 30% of study cost, $400 per kW saved
Recommissioning Lite: 50% of study cost
Refrigeration: $10 - $650, see program website
Refrigeration condensers, compressors, and sub-cooling measures: $25 - $100/horsepower
Thermal Storage Heating or Cooling System: $20 - $40/kW
Water Heating: $150 - $400 or $20/kW up to $5,000
Maximum Incentive
Adjustable-Speed Drives: 75% of installation costs or annual electric bill amount
Compressed Air: See program website
Heat Pumps: See program website
Refrigeration/Cooking/Lighting: Not to exceed 75% of project cost
Refrigerator/Freezer Recycling: 2 rebates per year
Recommissioning: $20,000
Recommissioning Lite: $10,000
Solar Photovoltaics: Up to 50% of project costs
Water Heating: $5,000
All rebates over $4,500 must be pre-approved.
Equipment Requirements
Water Heaters: 90% minimum efficiency; must be installed on off-peak rates
Motors: NEMA Premium Efficiency Certified
Heat Pumps: Varies by type. See program website
Recommissioning: Building must have at least 40,000 sq ft of conditioned space Refrigerator/Freezer Recycling: Must be 10 to 27 cubic feet and in working condition
Solar Photovoltaics: System cannot exceed 20 kW of nameplate capacity
Water Heating: Minimum of 120 gallons of storage capacity
Installation Requirements
Adjustable-Speed Drives: Must be installed on a motor up to 500 horsepower with centrifugal applications
Thermal or Cooling Storage Units must be installed on the Deferred-Load, Time-of-use, or Residential Demand Control Rates
Water Heaters: must be placed on an off-peak rate

Otter Tail Power Company Rebate Program offers rebates to qualifying commercial, industrial, and agricultural customers for the installation of high-efficiency equipment upgrades. See the program web site for applicability and maximum amounts fo...

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Renewable Energy Property Tax Exemption

State | Property Tax Incentive
Incentive Amount
100% for five years

North Dakota exempts from local property taxes any locally-assessed* solar, wind, or geothermal energy device serving a new or existing building or structure. Stand-alone systems and systems that are part of conventional systems are eligible. Fo...

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Low-Interest Loans for Customer-Side Distributed Resources

State | Loan Program
Loan Term
Fixed interest rate, 1% below the customer's applicable rate not greater than prime rate (actual rate will be determined at time of application), buydown available for 10 years, terms of loan varies

Long-term financing is available to retail end-use customers for the installation of customer-side distributed resources. Customer-side distributed resources are defined by Conn. Gen. Stat. § 16-1 as "(A) the generation of electricity from a unit ...

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