Residential Solar Energy Tax Credit (West Virginia)

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Last modified on February 12, 2015.

Financial Incentive Program

Place West Virginia

Name Residential Solar Energy Tax Credit
Incentive Type Personal Tax Credit
Applicable Sector Residential
Eligible Technologies Photovoltaics, Solar Space Heat, Solar Water Heat
Active Incentive No
Incentive Inactive Date 2013-07-31
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 30%

Carryover Provisions Excess credit may be carried forward to each of the next taxable years until exhausted (up to four years)




Equipment Requirements Solar energy system used to provide hot water must derive at least 50% of its energy from the sun
Start Date 2009-07-01
Expiration Date 2013-07-01






Maximum Incentive $2,000










Program Administrator West Virginia State Tax Department

Date added to DSIRE 2009-06-08
Last DSIRE Review 2013-07-15
Last Substantive Modification
to Summary by DSIRE
2013-07-15


References DSIRE[1]


Summary

Note: This tax credit is not available for systems installed after June 30, 2013. The summary below describes this credit as it was, and is available for informational purposes.

West Virginia passed legislation in June 2009 authorizing its solar energy tax credit for residential installations. The tax credit, which is 30% of the cost to purchase and install the system, is capped at $2,000. Eligible technologies include systems that use solar energy to generate electricity, heat or cool a residence, or provide hot water or solar process heat for use in the residence. Solar systems for heating a pool or hot tub are not eligible. The solar energy systems installed to provide hot water must derive 50% or more of its energy to heat or cool from the sun. If the credit exceeds the taxpayer's liability, the unused portion of the credit may be carried forward to "each of the next taxable years" until it is used (but may not be carried forward past July 1, 2014).

Taxpayers must complete Schedule SETC and file it along with their personal state tax returns.


Incentive Contact

Contact Name Taxpayer Assistance - WV State Tax Dept
Department West Virginia State Tax Department



Place Charleston, West Virginia
Zip/Postal Code 25328
Phone (800) 982-8297
Phone 2 (304) 558-3333


Website http://www.wva.state.wv.us/wvtax/default.aspx
     
     

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

Authority 1: W. Va. Code § 11-13Z
Date Effective 2009-07-01
Date Enacted 2009-06-05


Authority 2: Tax Administrative Rule 110-21D (Agency Approved Rule)

Date Enacted 11/2009

















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

References

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

Tax Credits Solar Photovoltaic Incentives

PV Residential Tax Credit % Eligible Costs 30%
PV Residential Tax Credit Max $ $2,000














Tax Credits Solar Space Heating Incentives

SSH Residential Tax Credit % Eligible Costs 30%
SSH Residential Tax Credit Max $ $2,000






Tax Credits Solar Water Heating Incentives

SWH Residential Tax Credit % Eligible Costs 30%
SWH Residential Tax Credit Max $ $2,000












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

References

  1.  "Database of State Incentives for Renewables and Efficiency (DSIRE)"