||Corporate Tax Credit
|Eligible Efficiency Technologies
||Lighting, Lighting Controls/Sensors, Comprehensive Measures/Whole Building
|Eligible Renewable/Other Technologies
||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Wind, Biomass, Geothermal Heat Pumps, Daylighting
||Commercial, Industrial, Multi-Family Residential, Agricultural
Lighting retrofit projects: $0.60/square foot of building
Energy-efficient products: $1.80/square foot of building
|Maximum Incentive||PV, Solar Thermal Electric, Active Solar Space Heating, Biomass, Wind: $500,000
Solar Hot Water, Energy Star-Certified Geothermal Heat Pumps, Lighting Retrofit Projects, Energy-efficient Products: $100,000
||Solar thermal collectors must meet SRCC certification OG-100 or FSEC-GO-80. Solar thermal residential systems must meet SRCC OG-300 or FSEC-GP-5-80.
||For credits allowed through the end of 2011, excess credit may be carried forward for five years from the close of the taxable year in which the clean energy property was installed. Credits allowed for 2012, 2013 or 2014 must be taken in four equal installments over four successive taxable years beginning with the taxable year in which the credit is allowed.
||$2.5 million annually through 12/31/2011; $5 million annually in 2012, 2013 and 2014
A maximum of $500,000 per installation for photovoltaics (PV)