Residential Renewable Energy Tax Credit

Incentive Type: Personal Federal Tax Credit

Eligible Renewable/Other Technologies: Solar Water Heat, Photovoltaics, Wind, Fuel Cells, Geothermal Heat Pumps, Other Solar Electric Technologies

Applicable Sectors: Residential

Amount: 30%

Maximum Incentive:
Solar electric systems placed in service before 1/1/09: $2,000 
Solar electric systems placed in service after 12/31/08: no maximum 
Solar water heaters placed in service before 1/1/09: $2,000
Solar water heaters placed in service after 12/31/08: no maximum
Wind turbines placed in service in 2008: $4,000
Wind turbines placed in service after 12/31/08: no maximum
Geothermal heat pumps placed in service in 2008: $2,000
Geothermal heat pumps placed in service after 12/31/08: no maximum
Fuel cells: $500 per 0.5 kW

Carryover Provisions: Excess credit may be carried forward to succeeding tax year.

Eligible System Size: Fuel cells: 0.5 kW minimum

Equipment/Installation Requirements: Solar water heating property must be certified by SRCC or by comparable entity endorsed by the state in which the system is installed. At least half the energy used to heat the dwelling's water must be from solar.
Geothermal heat pumps must meet the requirements of the Energy Star program.
Fuel cells must have an electricity-only generation efficiency greater than 30%.

Authority 1: 26 USC § 25D
Date Enacted: 8/8/2005 (amended 2006, 2008)
Effective Date: 1/1/2006
Expiration Date: 12/31/2016

Authority 2: H.R. 1424: Div. B, Sec. 106 (The Energy Improvement and Extension Act of 2008)
Date Enacted: 10/3/2008
Effective Date: 1/1/2008; elimination of the solar-electric credit cap effective 1/1/2009
Expiration Date: 12/31/2016

Authority 3: H.R. 1: Div. B, Sec. 1122 (The American Recovery and Reinvestment Act of 2009)
Date Enacted: 2/17/2009
Effective Date: 1/1/2009

Authority 4: IRS Form 5695 & Instructions: Residential Energy Credits

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Arkansas Net Metering

Incentive Type: Net Metering Rules

Eligible Renewable/Other Technologies: Solar Electric (Photovoltaics), Wind, Biomass, Hydroelectric, Geothermal Electric, Microturbines using renewable fuels, Fuel Cells using Renewable Fuels

Applicable Sectors: Commercial, Industrial, Residential, General Public/Consumer, Nonprofit, Schools, Local Government, State Government, Fed. Government, Agricultural, Institutional  
Limit on System Size: 25 kW for residential systems; 300 kW for nonresidential systems  

Limit on Overall Enrollment: None  

Treatment of Net Excess: Credited at retail rate to customer's next bill; granted to utility at end of 12-month billing cycle  

Utilities Involved: All PSC-regulated utilities

Interconnection Standards for Net Metering? Yes  

Authority 1: Arkansas Code § 23-18-603 et seq.
Date Enacted: 4/19/2001 (subsequently amended)  
Effective Date: 10/01/2001  

Authority 2: AR PSC Order No. 8, Docket 06-105-U   
Date Enacted: 11/27/2007  

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