HP0485, LD 693, item 1, An Act To Provide Solar Energy Tax Credits to Maine Homeowners

An Act To Provide Solar Energy Tax Credits to Maine Homeowners

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §5219-II is enacted to read:

§ 5219-II. Solar energy system credit

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

A. "Qualified solar energy system" means a solar photovoltaic system or a solar thermal system.

B. "Qualified solar thermal water system installer" means a person who has been certified by the Efficiency Maine Trust pursuant to Title 35-A, section 10104, subsection 7 to install solar thermal systems.

C. "Solar photovoltaic system" means a solar energy device with a peak generating capacity of 100 kilowatts or less used for generating electricity for use in a residence or place of business.

D. "Solar thermal system" means a configuration of solar collectors and a pump, heat exchanger and storage tank or fans designed to heat water or air for the purpose of space heating, domestic water heating or both space and domestic water heating. Solar thermal system types include forced circulation, integral collector storage, thermosiphon and self-pumping systems.

2. Solar energy tax credit. An owner or tenant of residential or commercial property located in the State is entitled to a credit against the tax otherwise due under this Part for a qualified solar energy system that is installed in accordance with this section on or after January 1, 2013 that will be connected to the electrical grid. An installation must be certified by the Efficiency Maine Trust, established by Title 35-A, section 10103, as meeting the requirements of this section. The credit applicable to residential property is $1,000. The credit applicable to commercial property is $2,000.

A. To qualify for a credit, a solar photovoltaic system must be installed by a master electrician who has been certified by a North American board of certified energy practitioners or by a master electrician working in conjunction with a person who has been certified by a North American board of certified energy practitioners.

B. To qualify for a credit, a solar thermal system designed to heat water must be installed by a qualified solar thermal water system installer and, if the solar thermal system is designed to heat potable water, it must be installed by a qualified solar thermal water system installer who holds a current license as a master plumber or by a qualified solar thermal water system installer working in conjunction with a master plumber.

In the case of a newly constructed residence, the credit may be claimed by the original owner or occupant.

3. Limitations. No more than one solar energy tax credit may be claimed for each installation certified according to subsection 2. The credit may not reduce the tax otherwise due under this Part to less than zero.

Sec. 2. Certification; rules. The Efficiency Maine Trust shall certify installations of solar photovoltaic and solar thermal systems eligible for a solar energy tax credit pursuant to the Maine Revised Statutes, Title 36, section 5219-II and may adopt rules necessary to implement the provisions of this section. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.

summary

This bill provides an income tax credit for installations of qualifying solar energy systems. The credits are $1,000 for installations of qualifying solar energy systems on residential property and $2,000 for installations of qualifying solar energy systems on commercial property. Installation must be certified by the Efficiency Maine Trust.

HP0485 LD 693	Session - 126th Maine Legislature		LR 967 Item 1
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