Excise Tax Exemption for Solar or Wind Powered Systems
Massachusetts Tax Incentive
program summary
Massachusetts law exempts any "solar or wind powered climate control unit and any solar or wind powered water heating unit or any other type unit or system powered thereby," that qualifies for the state's excise tax deduction for these systems from the tangible property measure of the state's corporate excise tax. The exemption is in effect for the length of the system's depreciation period.
Note: For information about what constitutes the corporate excise tax, please visit the official Massachusetts website.
eligible technologies
Solar Space Heat, Solar Thermal Process Heat, Solar Water Heat, Wind (All), Wind (Small)
program administrator
Massachusetts Department of Revenue
list of rebates
- Flat rebate of 100% of cost (Solar Space Heat)
- Flat rebate of 100% of cost (Solar Thermal Process Heat)
- Flat rebate of 100% of cost (Solar Water Heat)
- Flat rebate of 100% of cost (Wind (All))
- Flat rebate of 100% of cost (Wind (Small))
program notes
- 2025-01-02 19:27:49
- Annual review: updated links
- 2025-01-02 17:16:37
- Annual review: no changes
- 2024-02-14 21:09:53
- Annual review: no changes
- 2023-02-23 16:14:29
- Annual review: updated links
- 2017-05-24 20:36:23
- Annual review; no changes.
- 2016-03-28 16:53:53
- Annual review; no policy changes. Repaired links.
- 2015-02-18 16:37:07
- Annual review; no changes