Personal Tax Credit

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Personal tax incentives include personal income tax credits and deductions. Many states offer these incentives to reduce the expense of purchasing and installing renewable energy or energy efficiency systems and equipment. The percentage of the credit or deduction varies by state, and in most cases, there is a maximum limit on the dollar amount of the credit or deduction. An allowable credit may include carryover provisions, or it may be structured so that the credit is spread out over a certain number of years. Eligible technologies vary widely by state. In recent years, the federal government has offered personal tax incentives for renewables and energy efficiency. [1]


Personal Tax Credit Incentives

Incentive Incentive Type Place Applicable Sector Eligible Technologies Active
Advanced Energy Tax Credit (Personal) (New Mexico) Personal Tax Credit New Mexico Commercial Geothermal Electric
Photovoltaics
Solar Thermal Electric
Energy Storage
Yes
Agricultural Biomass Income Tax Credit (Personal) (New Mexico) Personal Tax Credit New Mexico Agricultural Biomass Yes
Alternative Energy Development Incentive (Personal) (Utah) Personal Tax Credit Utah Commercial
Industrial
Biomass
Geothermal Electric
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Hydroelectric energy
Wind
Landfill Gas
CHP/Cogeneration
Yes
Alternative Energy Investment Tax Credit (Personal) (Montana) Personal Tax Credit Montana Commercial
Industrial
Biomass
Fuel Cells using Renewable Fuels
Geothermal Electric
Landfill Gas
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Wind
Yes
Alternative Energy Production Tax Credit (Personal) (Pennsylvania) Personal Tax Credit Pennsylvania Commercial
Industrial
Residential
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Photovoltaics
Landfill Gas
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Ground Source Heat Pumps
Municipal Solid Waste
CHP/Cogeneration
Anaerobic Digestion
Renewable Fuels
Other Distributed Generation Technologies
Wind
No
Alternative Fuel Vehicle Credit - Personal (Georgia) Personal Tax Credit Georgia Residential No
Alternative Fuel Vehicle Tax Credit (West Virginia) Personal Tax Credit West Virginia Residential Renewable Fuel Vehicles No
Alternative Fuel Vehicle and Refueling - Personal Tax Credit (Colorado) Personal Tax Credit Colorado Residential Renewable Transportation Fuels
Renewable Fuel Vehicles
No
Alternative Fuel Vehicle and Refueling Station Personal Tax Credit (Kansas) Personal Tax Credit Kansas Residential No
Alternative Vehicle Conversion Credits - Personal (Louisiana) Personal Tax Credit Louisiana Residential Renewable Fuel Vehicles
Refueling Stations
No
Bio-Heating Oil Tax Credit (Personal) (Maryland) Personal Tax Credit Maryland Commercial
Residential
Biodiesel Yes
Biomass Energy Tax Credit (Personal) (South Carolina) Personal Tax Credit South Carolina Industrial Anaerobic Digestion
Biomass
CHP/Cogeneration
Landfill Gas
Yes
Clean Energy Incentive Act (Personal Credit) (Maryland) Personal Tax Credit Maryland Residential Solar Water Heat
Solar Space Heat
Photovoltaics
Landfill Gas
Biomass
No
Clean Energy Production Tax Credit (Personal) (Maryland) Personal Tax Credit Maryland Agricultural
Commercial
Multi-Family Residential
Residential
Anaerobic Digestion
Biomass
Geothermal Electric
Hydroelectric energy
Landfill Gas
Municipal Solid Waste
Ocean Thermal
Photovoltaics
Solar Thermal Electric
Tidal Energy
Wave Energy
Wind
Yes
Clean Energy Tax Credit (Personal) (Georgia) Personal Tax Credit Georgia Residential Ground Source Heat Pumps
Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
No
Clean Fuel Vehicle Tax Credit - Personal (Utah) Personal Tax Credit Utah Residential Renewable Fuel Vehicles No
Clean-Burning Motor Fuel or Electric Vehicle Personal Credit (Oklahoma) Personal Tax Credit Oklahoma Residential Renewable Fuel Vehicles No
Energy Conservation Installation Credit (Montana) Personal Tax Credit Montana Multi-Family Residential
Residential
Boilers
Building Insulation
Caulking/Weather-stripping
Central Air conditioners
Chillers
Doors
Duct/Air sealing
Furnaces
Heat pumps
Lighting
Lighting Controls/Sensors
Programmable Thermostats
Water Heaters
Windows
Yes
Energy Conservation Tax Credits - Competitively-Selected Projects (Personal) (Oregon) Personal Tax Credit Oregon Agricultural
Commercial
Industrial
Institutional
Local Government
Schools
State Government
Nonprofit
Tribal Government
Agricultural Equipment
Boilers
Building Insulation
Caulking/Weather-stripping
Central Air conditioners
Chillers
Comprehensive Measures/Whole Building
Compressed air
Custom/Others pending approval
Doors
Duct/Air sealing
Furnaces
Heat pumps
Processing and Manufacturing Equipment
Roofs
Siding
Water Heaters
Windows
Biomass
Ground Source Heat Pumps
Solar Thermal Electric
Solar Water Heat
Geothermal Electric
Yes
Energy Conservation Tax Credits - Small Premium Projects (Personal) Personal Tax Credit Oregon Agricultural
Commercial
Industrial
Institutional
Local Government
Schools
State Government
Tribal Government
Agricultural Equipment
Boilers
Building Insulation
Caulking/Weather-stripping
Central Air conditioners
Chillers
Comprehensive Measures/Whole Building
Compressed air
Custom/Others pending approval
Doors
Duct/Air sealing
Furnaces
Heat pumps
Processing and Manufacturing Equipment
Roofs
Siding
Water Heaters
Windows
Unspecified technologies
Solar Water Heat
Yes
Energy Efficiency Tax Credits (Personal) (Kentucky) Personal Tax Credit Kentucky Installer/Contractor
Multi-Family Residential
Residential
Building Insulation
Central Air conditioners
Doors
Heat pumps
Lighting
Water Heaters
Windows
Boilers
Furnaces
Yes
Energy Efficient Home Improvements Tax Credit (Michigan) Personal Tax Credit Michigan Residential Building Insulation
Dishwasher
Refrigerators
Water Heaters
Windows
Clothes Washers
Furnaces
No
Energy Efficient Manufactured Homes Incentive Tax Credit (South Carolina) Personal Tax Credit South Carolina Residential Custom/Others pending approval Yes
Energy Efficient Residential Construction Tax Credit (Personal) (Oklahoma) Personal Tax Credit Oklahoma Construction
Residential
Building Insulation
Caulking/Weather-stripping
Central Air conditioners
Comprehensive Measures/Whole Building
Doors
Duct/Air sealing
Furnaces
Heat pumps
Roofs
Windows
Yes
Energy Savings Tax Credit (Personal) (Indiana) Personal Tax Credit Indiana Commercial
Residential
Central Air conditioners
Water Heaters
Furnaces
Programmable Thermostats
No
Ethanol Investment Tax Credit - Personal (Ohio) Personal Tax Credit Ohio Residential Ethanol No
Geothermal Heat Pump Tax Credit (Personal) (New Mexico) Personal Tax Credit New Mexico Agricultural
Commercial
Residential
Ground Source Heat Pumps Yes
Geothermal Tax Credit Personal Tax Credit Iowa Residential Ground Source Heat Pumps Yes
Geothermal Tax Credit (North Dakota) Personal Tax Credit North Dakota Residential
Estates
Trusts
Geothermal Electric
Ground Source Heat Pumps
Yes
Green Building Tax Credit Program (Personal) (New York) Personal Tax Credit New York Commercial
Construction
Multi-Family Residential
Comprehensive Measures/Whole Building
Daylighting
Fuel Cells
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Water Heat
No
Income Tax Credit Carryover (Colorado) Personal Tax Credit Colorado Commercial
Residential
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Anaerobic Digestion
No
Income Tax Credit for Green Buildings (Personal) (Maryland) Personal Tax Credit Maryland Commercial
Industrial
Multi-Family Residential
Comprehensive Measures/Whole Building
Fuel Cells
Photovoltaics
Wind
No
Investment Tax Credit (Vermont) Personal Tax Credit Vermont Agricultural
Commercial
Industrial
Biomass
CHP/Cogeneration
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Ground Source Heat Pumps
Microturbines
Photovoltaics
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Non-Residential Solar & Wind Tax Credit (Personal) (Arizona) Personal Tax Credit Arizona Agricultural
Commercial
Fed. Government
Industrial
Institutional
Local Government
Nonprofit
Schools
State Government
Tribal Government
Daylighting
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Personal Income Tax Credit for Alternative Fuel Motor Vehicle Conversion (Montana) Personal Tax Credit Montana Residential Renewable Fuel Vehicles No
Puerto Rico - Solar Tax Credit (Personal) (Puerto Rico) Personal Tax Credit Puerto Rico Residential Solar Thermal Electric
Photovoltaics
No
Refundable Clean Heating Fuel Tax Credit (Personal) (New York) Personal Tax Credit New York Residential Biodiesel Yes
Renewable Electricity Facility Tax Credit (Personal) (Kansas) Personal Tax Credit Kansas Agricultural
Commercial
Industrial
Biomass
Geothermal Electric
Landfill Gas
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Hydroelectric energy
Wind
No
Renewable Energy Production Tax Credit (Personal) (Arizona) Personal Tax Credit Arizona Commercial Biomass
Landfill Gas
Photovoltaics
Solar Thermal Electric
Wind
Yes
Renewable Energy Production Tax Credit (Personal) (Iowa) Personal Tax Credit Iowa Agricultural
Commercial
Industrial
Institutional
Residential
Rural Electric Cooperative
Schools
Anaerobic Digestion
Biomass
Hydrogen
Landfill Gas
Photovoltaics
Solar Thermal Electric
Wind
Municipal Solid Waste
CHP/Cogeneration
Renewable Fuels
Yes
Renewable Energy Production Tax Credit (Personal) (New Mexico) Personal Tax Credit New Mexico Agricultural
Commercial
Industrial
Anaerobic Digestion
Biomass
Landfill Gas
Municipal Solid Waste
Photovoltaics
Solar Thermal Electric
Wind
Yes
Renewable Energy Systems Tax Credit (Personal) (Utah) Personal Tax Credit Utah Commercial
Multi-Family Residential
Residential
Anaerobic Digestion
Biomass
Geothermal Electric
Ground Source Heat Pumps
Hydroelectric energy
Landfill Gas
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Renewable Energy Tax Credit (Personal) (Kentucky) Personal Tax Credit Kentucky Multi-Family Residential
Residential
Ground Source Heat Pumps
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
Yes
Renewable Energy Tax Credit (Personal) (Nebraska) Personal Tax Credit Nebraska Residential Anaerobic Digestion
Fuel Cells
Geothermal Electric
Hydroelectric energy
Landfill Gas
Photovoltaics
Solar Thermal Electric
Wind
Fuel Cells using Renewable Fuels
Yes
Renewable Energy Tax Credit (Personal) (North Carolina) Personal Tax Credit North Carolina Commercial
Multi-Family Residential
Residential
Anaerobic Digestion
Biodiesel
Biomass
CHP/Cogeneration
Daylighting
Ethanol
Ground Source Heat Pumps
Hydroelectric energy
Landfill Gas
Methanol
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Small Hydroelectric
Yes
Renewable Energy Tax Credit for Manufacturers (Personal) (Arizona) Personal Tax Credit Arizona Industrial
Manufacturers
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Anaerobic Digestion
Fuel Cells using Renewable Fuels
Yes
Residential Alternative Energy System Tax Credit (Montana) Personal Tax Credit Montana Residential Biomass
Fuel Cells using Renewable Fuels
Ground Source Heat Pumps
Passive Solar Space Heat
Photovoltaics
Small Hydroelectric
Solar Space Heat
Solar Water Heat
Wind
Yes
Residential Energy Conservation Tax Credit (District of Columbia) Personal Tax Credit District of Columbia Residential Clothes Washers
Dishwasher
Refrigerators
Dehumidifiers
Ceiling Fan
Water Heaters
Lighting
Lighting Controls/Sensors
Furnaces
Boilers
Heat pumps
Central Air conditioners
Programmable Thermostats
Caulking/Weather-stripping
Duct/Air sealing
Building Insulation
Windows
Doors
Roofs
Comprehensive Measures/Whole Building
No
Residential Energy Efficiency Tax Credit (Federal) Personal Tax Credit United States Residential Building Insulation
Water Heaters
Biomass
Boilers
Central Air conditioners
Doors
Furnaces
Heat pumps
Roofs
Windows
Yes
Residential Energy Tax Credit (Oregon) Personal Tax Credit Oregon Residential Duct/Air sealing
Furnaces
Heat pumps
Heat recovery
Water Heaters
Biomass
Fuel Cells
Ground Source Heat Pumps
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Water Heat
Wind
Fuel Cells using Renewable Fuels
Yes
Residential Geothermal Systems Credit (Montana) Personal Tax Credit Montana Residential Ground Source Heat Pumps Yes
Residential Renewable Energy Income Tax Credit (Massachusetts) Personal Tax Credit Massachusetts Residential Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
Yes
Residential Renewable Energy System Tax Credit (Rhode Island) Personal Tax Credit Rhode Island Residential Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Ground Source Heat Pumps
Yes
Residential Renewable Energy Tax Credit (Federal) Personal Tax Credit United States Residential Fuel Cells
Ground Source Heat Pumps
Photovoltaics
Solar Water Heat
Wind
Fuel Cells using Renewable Fuels
Yes
Residential Renewable Energy Tax Credit (Personal) (Rhode Island) Personal Tax Credit Rhode Island Residential Ground Source Heat Pumps
Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
No
Residential Solar Energy Tax Credit (West Virginia) Personal Tax Credit West Virginia Residential Photovoltaics
Solar Space Heat
Solar Water Heat
No
Residential Solar Tax Credit (New York) Personal Tax Credit New York Multi-Family Residential
Residential
Photovoltaics
Solar Space Heat
Solar Water Heat
Yes
Residential Solar and Efficiency Tax Credit - Personal (Massachusetts) Personal Tax Credit Massachusetts Residential
Multi-Family Residential
Equipment Insulation
Furnaces
Boilers
Programmable Thermostats
Duct/Air sealing
Building Insulation
Windows
Solar Water Heat
No
Residential Solar and Wind Energy Systems Tax Credit (Arizona) Personal Tax Credit Arizona Residential Daylighting
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Water Heat
Wind
Yes
Solar Energy Systems Tax Credit (Personal) (Iowa) Personal Tax Credit Iowa Agricultural
Commercial
Residential
Photovoltaics
Solar Thermal Electric
Solar Water Heat
Passive Solar Space Heat
Solar Thermal Process Heat
Yes
Solar Energy and Small Hydropower Tax Credit (Personal) (South Carolina) Personal Tax Credit South Carolina Commercial
Residential
Daylighting
Photovoltaics
Small Hydroelectric
Solar Space Heat
Solar Water Heat
Yes
Solar Market Development Tax Credit (New Mexico) Personal Tax Credit New Mexico Agricultural
Commercial
Residential
Photovoltaics
Solar Space Heat
Solar Thermal Process Heat
Solar Water Heat
Yes
Solar and Wind Energy Credit (Personal) (Hawaii) Personal Tax Credit Hawaii Commercial
Multi-Family Residential
Residential
Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
Yes
Solar or Wind Energy System Credit - Personal (California) Personal Tax Credit California Residential Photovoltaics
Wind
No
Sustainable Building Tax Credit (Personal) (New Mexico) Personal Tax Credit New Mexico Commercial
Multi-Family Residential
Nonprofit
Residential
Comprehensive Measures/Whole Building
Daylighting
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Water Heat
Wind
Yes
Tax Credit for Solar Energy Systems on Residential Property (Personal) (Louisiana) Personal Tax Credit Louisiana Residential Photovoltaics
Solar Space Heat
Solar Water Heat
Yes
Wind Energy System Personal Tax Credit (Hawaii) Personal Tax Credit Hawaii Residential Wind No
Woody Biomass Harvesting and Processing Tax Credit (Personal) (Wisconsin) Personal Tax Credit Wisconsin Agricultural
Commercial
Biomass Yes

All Personal Tax Incentives

References

  1. DSIRE Glossary