Rebates

NOTE: This model ordinance was designed to provide guidance to local governments that wish to develop their own siting rules for renewable energy projects. While it was developed by the Oregon Department of Energy, the model itself has no legal or regulatory authority.

The Oregon Department of Energy issued guidance to local governments to address wind, solar, geothermal, biomass, and co-generation project planning needs at the city and county level in July 2005. The Model Ordinance describes energy projects and siting issues and includes model ordinance language and commentary. Energy projects below certain thresholds are not regulated by the Oregon Energy

Note: S.B. 448 of 2021 extended this property tax abatement to include energy storage systems paired with eligible renewable energy systems.

New or expanded businesses in Nevada may apply to the Director of the State Office of Energy for a sales and use tax abatement for qualifying renewable energy technologies. The purchaser is only required to pay sales and use taxes imposed in Nevada at the rate of 2.6%. The abatement is valid for three years beginning with the approval of the application.

The abatement applies to property used to generate electricity from renewable energy resources including solar, wind, biomass*

In 2006, Michigan enacted legislation allowing for the creation of Renewable Energy Renaissance Zones (RERZ). Renaissance zones offer significant tax benefits to facilities located within their boundaries. Facilities within a renaissance zone do not pay the Michigan Business Tax*, state education tax, personal and real property taxes, or local income taxes (where applicable). These taxes may be abated for up to 15 years, with the abatements being phased out in 25% increments over the last three years of the zone designation. For residents of renaissance zones designated before 2012, taxpayers are exempt from paying certain income taxes, if they

The 2008 Economic Incentives for the Development of Puerto Rico Act (EIA) provides a wide array of tax credits and incentives that enable local and foreign companies dedicated to certain business activities to operate within Puerto Rico.

Businesses dedicated to the production of energy for consumption in Puerto Rico through the use of renewable sources are eligible companies under the EIA of 2008. In addition, businesses devoted to assembling equipment used to generate energy from renewable resources are eligible. The main economic incentives include:

• 4% fixed income tax rate for 15 years.
• Tax credit equal to 50% of the cost

Puerto Rican law exempts from the sales and use tax solar electric equipment, associated accessories, and components used to produce electrical energy. Distributors or manufacturers must submit a certification to the Departamento de Hacienda (Puerto Rico's Department of Revenue) declaring that the solar electric equipment and associated components comply with the norms and specifications established by the Energy Affairs Administration (EAA). In addition, distributors or manufacturers must provide certification that the solar equipment is guaranteed for at least five years.

In 2007, the Autoridad de Energía Electrica de Puerto Rico (PREPA*) adopted interconnection standards based on the standard contained in the federal Energy Policy Act of 2005. PREPA promulgated interconnection rules in August 2008 that apply to all distributed generation (DG) projects that interconnect to PREPA’s electric distribution system. Interconnected systems must meet all safety and performance standards established by IEEE Standard 1547 as well as local construction and safety codes. A manual external disconnect switch is required for all interconnected systems.

Customer-generators seeking to interconnect first submit a standardized "Evaluation Request" to PREPA to determine whether or not the system

The Targeted Jobs Incentive Fund (TJIF) provides financial incentives for select industries, including solar thermal and photovoltaic manufacturing, installation and repair companies that are relocating or expanding within Miami-Dade County. The program is administered by the Beacon Council.  To be eligible, new or expanding companies relocating to Miami-Dade County must create at least 10 new jobs with salaries equal to or exceeding 100% of the state annual average wage, and make a capital improvement of at least $3 million.

Qualifying industries include:

• Advanced Manufacturing
• Aviation/Aerospace
• Clean Energy,
• Financial/Professional Services
• Homeland Security/Defense
• Information Technology
• Life Sciences
• Creative Industries
• Global Logistics
• Corporate

Note: The Tax Cuts and Jobs Act (HR 1) of 2017 repealed the use of tax credit bonds effective January 1, 2018.  Issuers of QECBs that elected to receive direct payments from the Treasury issued on or before December 31, 2017, consistent with the Internal Revenue Code (Section 54D), will continue to receive direct payments. The summary presented below is for historical purposes. 

The Energy Improvement and Extension Act of 2008, enacted in October 2008, authorized the issuance of Qualified Energy Conservation Bonds (QECBs) that may be used by state, local and tribal governments to finance certain types of

Michigan enacted Public Act 235 in November 2023, expanding renewable energy requirements substantially and adding a clean energy standard. Renewable energy requirements are now 50% by 2030 and 60% by 2035. Clean energy requirements are 80% by 2035 and 100% by 2040.

In October 2008, Michigan enacted the Clean, Renewable, and Efficient Energy Act (Public Act 295), requiring the state's investor-owned utilities, alternative retail suppliers, electric cooperatives, and municipal electric utilities to generate 10% of their retail electricity sales from renewable energy resources by 2015. SB 438, signed in December 2016, increased this requirement to 15% by 2021, and

Note: In December 2016, the Arizona Corporation Commission (ACC) voted to replace net metering with "net billing", where new customer-generators will be credited at an avoided cost rate for energy exported to the grid. Although this entry is categorized as net metering, the policy adopted by the ACC does not meet DSIRE's definition of net metering, as excess generation will no longer be netted one-to-one against consumption over the billing period.

Eligibility and Availability

Net billing is available to investor-owned utility and electric cooperative customers who generate electricity using solar, wind, hydroelectric, geothermal, biomass, biogas, combined heat and power, or