Alternative Energy and Energy Conservation Patent Exemption (Personal) (Massachusetts)

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Last modified on December 17, 2014.

Financial Incentive Program

Place Massachusetts

Name Alternative Energy and Energy Conservation Patent Exemption (Personal)
Incentive Type Industry Recruitment/Support
Applicable Sector General Public/Consumer
Eligible Technologies Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Wind, Biomass, Hydroelectric, Geothermal Electric, Fuel Cells, Geothermal Heat Pumps, Municipal Solid Waste, Fuel Cells using Renewable Fuels, Yes; specific technologies not identified
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount 100% deduction

Start Date 1979

Program Administrator Massachusetts Department of Revenue

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Massachusetts offers a personal income tax deduction for any income received from the sale of a patent or royalty income from a patent deemed beneficial for energy conservation or alternative energy development. The Massachusetts commissioner of energy resources determines if a patent is eligible. This deduction is unique among incentives in that it targets patents and not simply real property.

Incentive Contact

Contact Name Tax Information
Department Massachusetts Department of Revenue
Address P.O. Box 701
Place Boston, Massachusetts
Zip/Postal Code 02204
Phone (800) 392-6089


Authorities (Please contact the if there are any file problems.)

Authority 1: MGL ch. 62, § 2(a)(2)(G)
Date Effective 1979

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


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