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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are!

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Arizona

Arizona

Incentives/Policies for Renewable Energy

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Residential Solar and Wind Energy Systems Tax Credit   

Last DSIRE Review: 10/15/2014
Program Overview:
State: Arizona
Incentive Type: Personal Tax Credit
Eligible Renewable/Other Technologies: Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Solar Ovens, Solar Cooling, Solar Pool Heating, Daylighting
Applicable Sectors: Residential
Amount:25%
Maximum Incentive:$1,000 maximum credit per residence, regardless of number of energy devices installed
Eligible System Size:Not specified
Equipment Requirements:System must be new and in compliance with all applicable performance and safety standards; must carry a minimum 2-yr warranty on collectors, heat exchangers, and storage units; other equipment and installation must carry a minimum 1-yr warranty.
Carryover Provisions:Excess credit may be carried forward for up to five years
Start Date:1/1/1995
Web Site: http://www.azdor.gov/Portals/0/Brochure/543.pdf
Authority 1:
Date Effective:
A.R.S. ยง 43-1083
1/1/1995
Summary:

Arizona's Solar Energy Credit is available to individual taxpayers who install a solar or wind energy device at the taxpayer's Arizona residence. The credit is allowed against the taxpayer's personal income tax in the amount of 25% of the cost of a solar or wind energy device, with a $1,000 maximum allowable limit, regardless of the number of energy devices installed. The credit is claimed in the year of installation. If the amount of the credit exceeds a taxpayer’s liability in a certain year, the unused portion of the credit may be carried forward for up to five years. Taxpayers who lease a system or enter into a power purchase agreement with a third party who owns the system are not eligible to receive the credit (see ITR 13-4 for more information).

Qualifying technologies include solar domestic water heating systems, solar swimming pool and spa heating systems, photovoltaic systems, photovoltaic phones and street lights, passive solar building systems (trombe walls, thermal mass, etc.), solar daylighting systems (excluding conventional skylights), wind turbines, and pumps powered by wind. 

Click the links below to access the relevant 2013 tax form and instructions (2014 forms will be available online in January 2015):

 

 


 
Contact:
  Taxpayer Assistance
Arizona Department of Revenue
Individual and Corporate Income Tax
1600 W. Monroe
Phoenix, AZ 85007
Phone: (602) 255-3381
Phone 2: (800) 352-4090
Web Site: http://www.revenue.state.az.us/
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.