Originally enacted in 1976, the Hawaii Energy Tax Credits allow individuals or corporations to claim an income tax credit of 20% of the cost of equipment and installation of a wind system and 35% of the cost of equipment and installation of a solar thermal or photovoltaic (PV) system.* 

For solar thermal water heating systems, the maximum allowable credits are as follows:

• Single family residential property is eligible for a credit of 35% of the actual cost or $2,250, whichever is less;
• Multi-family residential property is eligible for a credit of 35% of the actual cost or $350 per unit

Originally enacted in 1976, the Hawaii Energy Tax Credits allow individuals or corporations to claim an income tax credit of 20% of the cost of equipment and installation of a wind system and 35% of the cost of equipment and installation of a solar thermal or photovoltaic (PV) system.* 

For solar thermal water heating systems, the maximum allowable credits are as follows:

• Single family residential property is eligible for a credit of 35% of the actual cost or $2,250, whichever is less;
• Multi-family residential property is eligible for a credit of 35% of the actual cost or $350 per unit

This statute allows individual taxpayers a deduction for the purchase and installation of a wood-burning heating system. The deduction is equal to the total cost of purchase and installation for the conversion from gas or electricity to wood when the system is used as the primary energy source for heating a home. The deduction must be taken for the taxable year during which the conversion was completed. Note that this incentive is for the conversion of an existing system and not for the first-time installation of a wood-burning system.

Vermont allows municipalities the option of offering an exemption from the municipal real and personal property taxes for certain renewable energy systems (Note: state property taxes would still apply). Eligible systems include but are not limited to "windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net-metered systems ... and all component parts thereof, but excluding land upon with the facility is located." Adoption of this exemption varies by municipality, but the exemption generally applies to the total value of the qualifying renewable energy system and can be applied to residential, commercial, and

Vermont's sales tax exemption for renewable energy systems, originally enacted as part of the Miscellaneous Tax Reduction Act of 1999 (H.B. 0548), initially applied only to net-metered systems. The exemption now generally applies to systems up to 500 kilowatts (kW) in capacity that generate electricity using eligible "renewable energy" resources (as defined under 30 V.S.A. § 8002), to micro-combined heat and power (CHP) systems up to 20 kW, and to solar water-heating systems. The exemption is available for grid-tied systems and off-grid systems alike. Vermont's sales tax rate is 6%.

"Renewable energy" is defined under 30 V.S.A. §

Eligibility 

In Delaware, net metering is available to any customer that generates electricity using solar, wind or hydro resources, anaerobic digesters, or fuel cells capable of being powered by renewable fuels. Grid-interactive electric vehicles are also eligible for net metering treatment for electricity that they put on the grid, although these vehicles do not themselves generate electricity. 

System size

The maximum capacity of a net-metered system is 25 kilowatts (kW) for residential customers; 150 kW for farm customers on residential rates (increased by S.B. 111 of 2023); two megawatts (MW) per meter for non-residential customers of Delmarva Power and Light

Washington's net-metering law applies to systems up to 100 kilowatts (kW) in capacity that generate electricity using solar, wind, hydro, biogas from animal waste, fuel cells, or combined heat and power technologies. All customer classes are eligible, and all utilities -- including municipal utilities and electric cooperatives -- must offer net metering.

Net metering is available on a first-come, first-served basis until the earlier of either June 30, 2029 or the first date upon which cumulative generating capacity of net-metered systems equals 4% of a utility’s peak demand during 1996.* At least one-half of the utility’s available aggregate net metering

*Note: The Public Utility Commission updated net metering rates on May 30, 2024, effective on August 1, 2024. In June 2024, the state legislature also instituted changes pursuant to H.B. 289 to the net-metering rules, including for group net-metering and excess generation, with changes to be made effective July 1, 2024.

Vermont's original net metering legislation was enacted in 1998, and the law has been expanded and modified several times. Any electric customer in Vermont may net meter after registering and obtaining a Certificate of Public Good from the Vermont Public Utility Commission (PUC). 

Hydroelectric, ground-mounted PV systems of up

Note: Successor rulemaking for Dominion Energy Virginia's net energy metering rules is in progress in Docket PUR 2023-00069

Net metering in Virginia is available on a first-come, first-served basis until the rated generating capacity owned and operated by customer-generators reaches 1% of an electric distribution company's adjusted Virginia peak-load forecast for the previous year. Net metering is available to customers of investor-owned utilities (including competitive suppliers) and electric cooperatives, but not to customers of municipal utilities. 

Eligibility:

Virginia's net-metering law applies to electric customers who generate electricity from renewable fuel sources* that are up to 25 kilowatts (kW) capacity for

Eligibility and Availability

Oregon state law requires all utilities to offer net metering pursuant to Oregon Revised Statutes 757.300.* Some requirements differ between the state's primary investor-owned utilities (PGE and PacifiCorp) and its municipal utilities, electric cooperatives, and people's utility districts.

Net-metered systems must be intended primarily to offset part or all of a customer’s requirements for electricity. Systems that generate electricity using solar power, wind power, hydropower, fuel cells, landfill or digester gas, biomass resources, geothermal energy, or marine energy are eligible. 

The Public Utilities Commission (PUC) adopted new rules for net metering for PGE and PacifiCorp customers in