Incentives and Financing
Smart Solar Financing
If you have a decent credit score and qualify for a tax credit, (most of us do), no money down financing is what you want. When you purchase a PV solar system, you are entitled to Federal and State tax credits. In most cases, the tax credits pay more than 1/2 of the cost.
Net Metering
Net metering is available on a first-come, first-served basis to customers of the state’s major investor-owned utilities, subject to technology, system size and aggregate capacity limitations.
Sales Tax Exemption
Legislation is in place exempting the sale and installation of residential solar-energy systems from the state’s sales and compensating use taxes.
Federal Tax Credit
A taxpayer may claim a credit of 26% of qualified expenditures for a system that serves a dwelling unit located in the United States that is owned and used as a residence by the taxpayer. Expenditures with respect to the equipment are treated as made when the installation is completed. If the installation is at a new home, the “placed in service” date is the date of occupancy by the homeowner. Expenditures include labor costs for on-site preparation, assembly or original system installation, and for piping or wiring to interconnect a system to the home. If the federal tax credit exceeds tax liability, the excess amount may be carried forward to the succeeding taxable year. The maximum allowable credit, equipment requirements and other details vary by technology, as outlined below.
Solar-electric property
- 26% for systems placed in service after 1/1/2020 and before 01/01/2023
- There is no maximum credit for systems placed in service after 2008.
- Systems must be placed in service on or after January 1, 2006, and on or before December 31, 2022.
- The home served by the system does not have to be the taxpayer’s principal residence.
SC State Tax Credit
Enacted in January 2006, this personal income tax credit originally applied to expenditures on solar-electric (PV) equipment used on residential property. The credit, equal to 25% percent of the cost of equipment and installation. In any given tax year a maximum of $3,500, or 50% of taxpayer’s tax liability for that taxable year, whichever is less. If the amount of the credit exceeds $3,500 for each facility, the taxpayer may carry forward the excess for up to ten years.