Residential Solar Energy Tax Credit (West Virginia)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	West Virginia
Name	Residential Solar Energy Tax Credit
Incentive Type	Personal Tax Credit
Applicable Sector	Residential
Eligible Technologies	Photovoltaics, Solar Space Heat, Solar Water Heat
Active Incentive	No
Incentive Inactive Date	2013-07-31
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Amount	30%
Carryover Provisions	Excess credit may be carried forward to each of the next taxable years until exhausted (up to four years)
Equipment Requirements	Solar energy system used to provide hot water must derive at least 50% of its energy from the sun
Start Date	2009-07-01
Expiration Date	2013-07-01
Maximum Incentive	$2,000
Program Administrator	West Virginia State Tax Department
References	DSIRE

Summary

Note: This tax credit is not available for systems installed after June 30, 2013. The summary below describes this credit as it was, and is available for informational purposes.

West Virginia passed legislation in June 2009 authorizing its solar energy tax credit for residential installations. The tax credit, which is 30% of the cost to purchase and install the system, is capped at $2,000. Eligible technologies include systems that use solar energy to generate electricity, heat or cool a residence, or provide hot water or solar process heat for use in the residence. Solar systems for heating a pool or hot tub are not eligible. The solar energy systems installed to provide hot water must derive 50% or more of its energy to heat or cool from the sun. If the credit exceeds the taxpayer's liability, the unused portion of the credit may be carried forward to "each of the next taxable years" until it is used (but may not be carried forward past July 1, 2014).

Taxpayers must complete Schedule SETC and file it along with their personal state tax returns.

Incentive Contact

Contact Name	Taxpayer Assistance - WV State Tax Dept
Department	West Virginia State Tax Department
Place	Charleston, West Virginia
Zip/Postal Code	25328
Phone	(800) 982-8297
Phone 2	(304) 558-3333
Website	http://www.wva.state.wv.us/wvtax/default.aspx

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

Authority 1:	W. Va. Code § 11-13Z
Date Effective	2009-07-01
Date Enacted	2009-06-05

Authority 2:	Tax Administrative Rule 110-21D (Agency Approved Rule)
Date Enacted	11/2009

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

Quantitative Data

Tax Credits Solar Photovoltaic Incentives

PV Residential Tax Credit % Eligible Costs	30%
PV Residential Tax Credit Max $	$2,000

Tax Credits Solar Space Heating Incentives

SSH Residential Tax Credit % Eligible Costs	30%
SSH Residential Tax Credit Max $	$2,000

Tax Credits Solar Water Heating Incentives

SWH Residential Tax Credit % Eligible Costs	30%
SWH Residential Tax Credit Max $	$2,000

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