{ "_doc": "State-level incentives that reduce net cost or add income. EMPTY BY DESIGN: each entry must be curated from DSIRE by hand, with its own source URL and verified_on date, before the state page ships. An empty array means 'not yet researched', and the engine flags it.", "_kinds": [ "tax_credit_pct", "tax_credit_flat", "rebate_flat", "rebate_per_watt", "performance_per_kwh" ], "_applies_to": { "values": [ "purchase", "tpo" ], "doc": "Who receives the incentive: the buyer (purchase: cash or loan) and/or the customer of a third-party-owned system (tpo: lease or PPA). Set from the record's own source; where the source does not extend it to leases, only purchase. The engine defaults a missing field to purchase." }, "_source_root": "https://programs.dsireusa.org/", "_method": "DSIRE renders client-side and could not be fetched on 2026-09-05, so each record cites the primary source actually read: the statute, tax department, program administrator or regulator. Where a secondary source had to be used it is named as such. Only statewide incentives available to a typical owner-occupier carry a modelled kind. Income-qualified programs, local utility rebates and tax exemptions are recorded in notes. Performance payments (RECs, SRECs) are recorded as performance_per_kwh in $/kWh. Notes describe what the source says, never what the engine does: behaviour changes, sources do not.", "_verified_on": "2026-09-05", "states": { "CA": { "researched": true, "verified_on": "2026-09-05", "incentives": [], "notes": [ "No state income-tax credit and no statewide rebate for residential PV. SGIP general-market residential storage funding ran through 2025; the Residential Solar and Storage Equity budget ($280M, reservations from 2025-06-02) is income-qualified. Source: https://www.cpuc.ca.gov/industries-and-topics/electrical-energy/demand-side-management/self-generation-incentive-program (read 2026-09-05).", "A property-tax exclusion for solar construction exists; it does not change installed cost." ] }, "NY": { "researched": true, "verified_on": "2026-09-05", "incentives": [ { "name": "Solar Energy System Equipment Credit (Form IT-255)", "kind": "tax_credit_pct", "value": 25, "cap": 5000, "source": "https://www.tax.ny.gov/pit/credits/solar_energy_system_equipment_credit.htm", "verified_on": "2026-09-05", "note": "25% of qualified expenditure, limited to $5,000; principal residence in NY; purchase, lease, or a 10-year-plus PPA all qualify; unused credit carries forward five years.", "applies_to": [ "purchase", "tpo" ], "applies_to_note": "The source lists purchase, a written lease, and a PPA of ten years or more as qualifying; for leases the credit accrues on payments made each year, up to the same $5,000 cap.", "carryforward_years": 5 } ], "notes": [ "NY-Sun (NYSERDA) pays a per-watt incentive that differs by region (Con Edison, Long Island, Upstate) and declines by MW block. Current levels are published only in Tableau dashboards (https://www.nyserda.ny.gov/All-Programs/NY-Sun/Contractors/Dashboards-and-incentives) and were not machine-readable on 2026-09-05. Its current block rate is therefore not on file. The Long Island Affordable Solar incentive ($0.40/W) is income-qualified." ] }, "MA": { "researched": true, "verified_on": "2026-09-05", "incentives": [ { "name": "Residential Renewable Energy Income Tax Credit (Schedule EC)", "kind": "tax_credit_pct", "value": 15, "cap": 1000, "source": "https://www.mass.gov/regulations/830-CMR-6261-residential-energy-credit", "verified_on": "2026-09-05", "note": "15% of net expenditure or $1,000, whichever is less (M.G.L. c. 62 s. 6(d)); net expenditure excludes federal credits and HUD grants; principal residence; three-year carryover. Also stated at https://budget.digital.mass.gov/govbudget/fy23/tax-expenditure-budget/personal-income-tax/credits-against-tax/1-601.", "applies_to": [ "purchase" ], "applies_to_note": "The regulation credits the taxpayer's own net expenditure on renewable energy source property; it does not extend to third-party-owned systems." } ], "notes": [ "SMART is performance-based, declines by block and varies by utility; it has no single statewide value to record." ] }, "CT": { "researched": true, "verified_on": "2026-09-05", "incentives": [], "notes": [ "No upfront statewide rebate or tax credit. Compensation runs through the Residential Renewable Energy Solutions tariffs (Buy-All or Netting, 20-year term), updated for 2026 enrolments in PURA Docket 25-08-02 (decision 2025-12-17), including a per-kWh solar energy adjustment on 2026 netting projects. Those are net-metering terms and belong in netmetering/state.json. Source: https://portal.ct.gov/pura/electric/office-of-technical-and-regulatory-analysis/clean-energy-programs/residential-renewable-energy-solutions-program (read 2026-09-05)." ] }, "IL": { "researched": true, "verified_on": "2026-09-05", "incentives": [ { "name": "Illinois Shines REC contract, Small Distributed Generation 0-10 kW AC", "kind": "performance_per_kwh", "value": 0.08077, "cap": null, "source": "https://illinoisshines.com/wp-content/uploads/2026/05/Final-2026-27-REC-Prices-Applicable-for-the-Program-Year-starting-June-1-2026.pdf", "verified_on": "2026-09-05", "note": "2026-27 Program Year REC price $80.77/REC in Group B (ComEd territory, including Chicago) and $70.37/REC in Group A (Ameren and others); 1 REC = 1 MWh, so $0.08077/kWh. Contracts run 15 or 20 years; 2026 contracts pay 50% at energization and the rest ratably over six years. A $20/REC adder applies in 2026-27 to customer-owned Small DG that takes no federal credit.", "applies_to": [ "purchase" ], "applies_to_note": "RECs belong to the owner of the system, so under a lease or PPA they go to the provider rather than the homeowner. The 2026-27 $20/REC adder is explicitly available only to customer-owned Small DG that takes no federal credit, which is the program itself distinguishing the two cases.", "term_years": 15, "payment": { "structure": "part_upfront", "upfront_share": 0.5, "spread_years": 6 }, "payment_source": "https://illinoisshines.com/2026-rec-contract-roll-out-timing-may-3-deadline-for-part-i-verification-under-2024-contract-and-changes-to-small-dg-payment-structure/", "payment_note": "Illinois Shines states that Small Distributed Generation projects approved by the ICC for a REC contract on or after 1 June 2026 receive 50% of the REC incentive at energization, with the remainder paid ratably over the subsequent 6 years - a change made by the Clean and Reliable Grid Affordability Act. Projects approved earlier were paid in full at energization. The contract itself runs 15 years (a 20-year option exists); the payment is valued on the expected generation over that term, which is why the whole contract shows up in the first seven years of the model." } ] }, "NJ": { "researched": true, "verified_on": "2026-09-05", "incentives": [ { "name": "SuSI Administratively Determined Incentive (SREC-II), residential net-metered", "kind": "performance_per_kwh", "value": 0.077, "cap": null, "source": "https://www.nj.gov/bpu/pdf/boardorders/2026/20260521/8C%20ORDER%20ADI%203%20Year%20Review%20Cost%20Cap.pdf", "verified_on": "2026-09-05", "note": "Board order of 2026-05-21 (Dockets QO20020184 and QO26030096) directs $77/MWh, down from $85/MWh, for all registrations received on or after 2026-07-27; 15-year term fixed at registration.", "applies_to": [ "purchase" ], "applies_to_note": "SREC-IIs are paid to the owner of the facility; under a lease or PPA that is the provider, whose pricing reflects them. The Board orders describe the payment mechanism but do not address third-party ownership directly, so the record keeps the default: the buyer only. Crediting a lease customer without a source would overstate their return.", "term_years": 15, "payment": { "structure": "as_generated" }, "payment_source": "https://cleanenergy.nj.gov/resources/susi-registration-and-payment-for-srec-iis", "payment_note": "A SuSI-eligible facility generates NJ SREC-IIs for 15 years from the start of commercial operation. One SREC-II is created by PJM-EIS GATS for each megawatt-hour actually generated and reported, and the utilities pay for them as they are produced - so the money arrives with the output, year by year, not up front." } ] }, "MD": { "researched": true, "verified_on": "2026-09-05", "incentives": [], "notes": [ "The Residential Clean Energy Rebate Program ($1,000 for solar PV) is closed; applications had to be submitted before 2024-11-30 (secondary source: https://www.energysage.com/local-data/solar-rebates-incentives/md/, updated 2026-01-06; MEA program pages returned server errors on 2026-09-05).", "Its successor, the Maryland Solar Access Program (https://energy.maryland.gov/residential/Pages/incentives/Maryland-Solar-Access-Program.aspx; FY27 window 2026-07-29 to 2027-05-31), is limited to moderate-income households (e.g. up to $136,785 gross income for one person) and pays $750/kW up to $7,500 per the EnergySage page; the MEA page does not state the amount. It is income-qualified, not a general incentive." ] }, "PA": { "researched": true, "verified_on": "2026-09-05", "incentives": [], "notes": [ "No statewide residential rebate and no state income-tax credit (secondary source: https://palmetto.com/policy/pennsylvania-solar-incentive-tax-credit-rebate-guide, last edited 2026-03-18). Pennsylvania SRECs trade at market prices; there is no fixed value to record. Philadelphia runs a city-only rebate." ] }, "TX": { "researched": true, "verified_on": "2026-09-05", "incentives": [], "notes": [ "Texas has no state income tax, hence no state tax credit, and no statewide rebate. Tax Code s. 11.27 exempts from property tax the appraised value added by a solar device for on-site use (https://texas.public.law/statutes/tex._tax_code_section_11.27); that does not change installed cost. Utility and retail-provider buyback plans and rebates vary locally." ] }, "AZ": { "researched": true, "verified_on": "2026-09-05", "incentives": [ { "name": "Residential Solar Energy Device Credit (Form 310, A.R.S. 43-1083)", "kind": "tax_credit_pct", "value": 25, "cap": 1000, "source": "https://www.azleg.gov/ars/43/01083.htm", "verified_on": "2026-09-05", "note": "25% of the cost of the device; maximum $1,000 in a taxable year and $1,000 in aggregate for the same residence; five-year carryforward; the taxpayer's Arizona residence.", "applies_to": [ "purchase" ], "applies_to_note": "A.R.S. 43-1083 credits the taxpayer who installs the device; not extended to third-party-owned systems." } ], "notes": [ "Solar devices are exempt from transaction privilege (sales) tax." ] } }, "_payment_doc": "A performance_per_kwh record needs term_years (how long the contract pays) and payment.structure: `as_generated` (paid on each year's output) or `part_upfront` (the contract valued on expected output, upfront_share paid at energization and the rest spread over spread_years). Without both the engine refuses to pay it out and the state raises an error flag, because understating a return is as wrong as overstating one." }