This CESA – LBNL Case Study examines how much economic value do new and expanded federal tax credits really provide to PV system purchasers, and what implications might they hold for state/utility PV grant programs. The report begins with a discussion of the taxability of PV grants and their interaction with federal credits, as this issue significantly affects the analysis that follows. We then calculate the incremental value of EPAct’s new and expanded credits for PV systems of different sizes, and owned by different types of entities. The report concludes with a discussion of potential implications for purchasers of PV systems, as well as for administrators of state/utility PV programs.

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Source: Clean Energy States Alliance

The SEIA Guide to Federal Tax Credits for Solar Energy provides comprehensive information as to how the incentives for both commercial and residential applications may be claimed. Key considerations in calculating the value of federal incentives for a solar project include:

• What types of solar equipment constitute “eligible property” for each of the
  incentives;
• Amount of the incentives;
• Conditions for a system to meet the definition of “put in service” (for example,
  the taxpayer must have taken legal title and control of the equipment);
• The value of the “tax credit basis”;
• Project timing issues arising from the tax credit window;
• Ownership structure of the project; and
• The effect of rebates, state tax credits, and other subsidies on the federal tax
  credits.

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File Format: PDF
Source: SEIA