Excise Tax Exemption for Solar- or Wind-Powered Systems (Massachusetts)

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Last modified on December 17, 2014.

Financial Incentive Program

Place Massachusetts

Name Excise Tax Exemption for Solar- or Wind-Powered Systems
Incentive Type Corporate Exemption
Applicable Sector Commercial, Industrial
Eligible Technologies Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Wind
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% of the tangible property portion of the excise tax

Maximum Incentive None

Program Administrator Massachusetts Department of Revenue
Website http://www.mass.gov/dor/businesses/current-tax-info/guide-to-corporate-excise-tax/deductions.html#solar

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Massachusetts law exempts 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," that qualifies for the state's excise tax deduction for these systems from the tangible property measure of the state's corporate excise tax. The exemption is in effect for the length of the system's depreciation period.

Note: For information about what constitutes the corporate excise tax, please visit the official Massachusetts website.

Incentive Contact

Contact Name Tax Information
Department Massachusetts Department of Revenue

Address P.O. Box 701

Place Boston, Massachusetts
Zip/Postal Code 02204
Phone (800) 392-6089

Website http://www.dor.state.ma.us

Authorities (Please contact the if there are any file problems.)

Authority 1: MGL ch. 63, § 38H

Date Enacted 1976

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"