Tax Abatement for Solar Manufacturers (Washington)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Washington

Name Tax Abatement for Solar Manufacturers
Incentive Type Industry Recruitment/Support
Applicable Sector Industrial
Eligible Technologies Photovoltaics
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 43% reduction of state's business and occupation (BandO) tax







Start Date 2005-07-01
Expiration Date 2017-06-30






Maximum Incentive None










Program Administrator Washington State Department of Revenue
Website http://dor.wa.gov/content/findtaxesandrates/bandotax
Date added to DSIRE 2005-05-12
Last DSIRE Review 2014-09-16



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


Summary

Senate Bill 5111, signed by Washington's governor in May 2005, created a reduced business and occupation (B&O) tax rate for Washington manufacturers of solar-electric (photovoltaic) modules, stirling converters, or silicon components of those systems.

In May 2009, Washington enacted SB 6170, effective July 1, 2009. This bill reduced the B&O tax rate to 0.275%, effective October 1, 2009. This tax rate is 43% lower than the standard manufacturing B&O tax rate. This reduced tax rate applies to manufacturers of photovoltaic modules, stirling converters, solar grade silicon, silicon solar wafers, silicon solar cells, thin film solar devices or compound semiconductor solar wafers to be used exclusively in solar energy systems. Originally, stirling converters were not included in this tax abatement, but Senate Bill 5526, effective in July 2011, extended the abatement to stirling converters.

Businesses claiming the credit under this program are required to file annual tax surveys with the Washington Department of Revenue (DOR), detailing employment, wages, and health and retirement benefits. The DOR was required to conduct a study from existing sources of data and report the impacts of this incentive to the Washington State Legislature by December 1, 2013. This incentive was originally scheduled to expire on June 30, 2014, but was extended to June 30, 2017 by SB 5882 of 2013.


Incentive Contact

Contact Name Beth Mills
Department Washington State Department of Revenue

Address 6500 Linderson Way SW
Address 2 Suite 102
Place Tumwater, Washington
Zip/Postal Code 98501
Phone (360) 705-6642


Email bethm@dor.wa.gov
Website http://dor.wa.gov
     
     

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

Authority 1: RCW 82.04.294
Date Effective 2005-07-01
Date Enacted 5/6/2005, subsequently amended
Expiration Date 2017-06-30

Authority 2: SB 5882

Date Enacted 2013-06-30
Expiration Date 2017-06-30

















  • 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"