Funding Wizard

Residential Rebates:
If its time to purchase a new refrigerator, dishwasher, clothes washer or water heater, Lassen MUD offers rebates for the purchase and installation of EnergyStar® appliances and energy efficient electric water heaters. Depending on the age of your old appliances, you could realize significant savings. Just by replacing your 10 year old refrigerator with and EnergyStar® compliant model you could reduce your energy bill by $63 a year! To see exactly how much energy you could save click on the EnergyStar refrigerator replacement calculator.

Heating and Cooling:
Heating and cooling accounts for the majority of energy used in your home, choosing an efficient heating and cooling system can save hundreds of dollars a year. Lassen MUD offers a variety of rebate programs on several types of systems.

Residential Lighting Rebates:
Did you know that by replacing your existing incandescent light bulbs with energy efficient LEDs you can reduce the cost of lighting your home by 25% or more? In addition to the savings, you may also be eligible for rebates from Lassen MUD to offset the cost of replacement

Do you want to help save energy, water, and receive a rebate?

The City offers rebates to help you reduce energy and water use in your home when you purchase ENERGY STAR and WATERSENSE qualified appliances.

For more information about these programs, call 805-875-8018 or send us an e-mail at rebate@esgroupllc.com. Please provide your name, mailing address, and telephone number to request more information.

MID offers residential and commercial customers rebates for buying and installing qualifying energy efficient products. Minimum qualifications must be met. General program restrictions and product specific requirements and limitations are listed in the rebate catalog for each program.

MVU energy efficiency programs for both residential and commercial customers achieve energy saving, reduce customer bills, support economic development, reduce generation resource requirements and lessen environmental impacts.

Energy Rebates:

The City of Palo Alto (CPAU) offers rebates on home appliances and systems that can increase your home's energy efficiency, help reduce your utility bills as well as improve the comfort of your home.

Water Rebates:

CPAU Partners with Valley Water to deliver rebates for energy efficient landscaping upgrades as well as products and projects that reduce stormwater runoff and conserve water.

Note: Wind facilities commencing construction by December 31, 2020, and all other qualifying facilities commencing construction by January 1, 2018 can qualify for this credit. The value of the credit for wind steps down in 2017, 2018 and 2019. See below for more information. For all other technologies, the credit is not available for systems whose construction commenced after December 31, 2017. 

The federal renewable electricity production tax credit (PTC) is an inflation-adjusted per-kilowatt-hour (kWh) tax credit for electricity generated by qualified energy resources and sold by the taxpayer to an unrelated person during the taxable year. The duration of the credit is 10 years after the date the facility is placed in service for all facilities placed in service after August 8, 2005.

Originally enacted in 1992, the PTC has been renewed and expanded numerous times, most recently by the American Recovery and Reinvestment Act of 2009 (H.R. 1 Div. B, Section 1101 & 1102) in February 2009 (often referred to as "ARRA"), the American Taxpayer Relief Act of 2012 (H.R. 8, Sec. 407) in January 2013, the Tax Increase Prevention Act of 2014 (H.R. 5771, Sec. 155) in December 2014, the Consolidated Appropriations Act, 2016 (H.R. 2029, Sec. 301) in December 2015, and the Bipartisan Budget Act of 2018 (H.R. 1892 Sec. 40409).

Amount

The tax credit amount is $0.015 per kWh in 1993 dollars for some technologies and half of that amount for others. The amount is adjusted for inflation by multiplying the tax credit amount by the inflation adjustment factor for the calendar year in which the sale occurs, rounded to the nearest 0.1 cents. The Internal Revenue Service (IRS) publishes the inflation adjustment factor no later than April 1 each year in the Federal Register. For 2018, the inflation adjustment factor used by the IRS is 1.5792.

Applying the inflation-adjustment factor for the 2017 calendar year, and the 20% step-down required by H.R. 2029, the production tax credit amount is as follows:

• $0.019/kWh for wind

The tax credit is phased down for wind facilities and expires for other technologies commencing construction after December 31, 2016. The phase-down for wind facilities is described as a percentage reduction in the tax credit amount described above:
 

• For wind facilities commencing construction in 2017, the PTC amount is reduced by 20%
• For wind facilities commencing construction in 2018, the PTC amount is reduced by 40%
• For wind facilities commencing construction in 2019, the PTC amount is reduced by 60%

Note that the exact amount of the production tax credit for the tax years 2017-2020 will depend on the inflation-adjustment factor used by the IRS in the respective tax years. 

Duration

The duration of the credit is 10 years after the date the facility is placed in service. Two exceptions applied to facilities placed in service more than a decade ago:

• open-loop biomass, geothermal, small irrigation hydro, landfill gas, and municipal solid waste combustion facilities placed into service after October 22, 2004, and before enactment of the Energy Policy Act of 2005, on August 8, 2005, were only eligible for the credit for a 5-year period, and
• open-loop biomass facilities placed in service before October 22, 2004, were eligible for the 5-year period beginning January 1, 2005.

Investment Tax Credit in Lieu of Claiming the PTC

Renewable energy facilities placed in service after 2008 and commencing construction prior to 2018 (or 2020 for wind facilities) may elect to make an irrevocable election to claim the Investment Tax Credit (ITC) in lieu of the PTC. Wind facilities making such an election will have the ITC amount reduced by the same phase-down specified above for facilities commencing construction in 2017, 2018, or 2019. 

Process for Claiming

The credit is claimed by completing Form 8835, "Renewable Electricity Production Credit," and Form 3800, "General Business Credit." For more information, contact IRS Telephone Assistance for Businesses at 1-800-829-4933.

Recent Legislative Changes

The Consolidated Appropriations Act, 2016 (H.R. 2029, Sec. 301) extended both the PTC and permission for PTC-eligible facilities to claim the Investment Tax Credit in lieu of the PTC through the end of 2016 (and the end of 2019 for wind facilities). The Act also created a phase-down in the PTC amount for wind facilities commencing construction in 2017, 2018, or 2019. Prior to the legislation, enacted in December 2015, the PTC had expired December 31, 2014. The effective date is January 1, 2015, meaning any qualifying project that commenced construction at any point in 2015 is eligible to claim the PTC.

The Tax Increase Prevention Act of 2014 (H.R. 5771, Sec. 155) extended both the PTC and permission for PTC-eligible facilities to claim the Investment Tax Credit in lieu of the PTC through the end of 2014. Prior to the legislation, the PTC had expired December 31, 2013. Although not enacted until December 2014, the effective date was January 1, 2014, meaning any qualifying project that commenced construction at any point in 2014 was eligible to claim the PTC.

The American Taxpayer Relief Act of 2012 revised the PTC by removing "placed in service" deadlines and replacing them with deadlines that use the commencing of construction as a basis for determining facility eligibility. It also contained language revising the definition of the term "municipal solid waste" to exclude "paper that is commonly recycled and which has been segregated from other solid waste.” The definition change for municipal solid waste applies to electricity produced and sold after the enactment date of the legislation (January 2, 2013) in taxable years ending after that date.

Determination of Commencing Construction 

To claim the PTC, construction on an eligible project must have “commenced construction” prior to January 1, 2015. The IRS has issued guidance on how it will evaluate whether construction has commenced in IRS Notices 2013-29, 2013-60, 2014-46, 2015-25, and 2016-31 (please see the full text of these notices for complete information on determining the commencing of construction). The guidelines establish two methods—a “physical work” test and a 5% safe harbor (see sections below for details)—to determine when construction has begun on a qualified facility. Meeting the criteria of either method is sufficient to demonstrate that construction has commenced. 

Both methods require that a taxpayer make continuous progress towards completion once construction has begun by meeting the Continuous Construction Test (to satisfy the Physical Work Test) or the Continuous Efforts Test (to satisfy Safe Harbor).  If a taxpayer places a facility in service during a calendar year that is no more than four calendar years after the calendar year during which construction of the facility began, the facility will be considered to satisfy the Continuity Safe Harbor

Physical Work Test

The physical work test provides that a taxpayer may establish the beginning of construction by beginning "physical work of a significant nature.” The physical work test is based on the nature of the work performed rather than the cost of the work; if the work performed is of a significant nature, then “there is no fixed minimum amount of work or monetary or percentage threshold required to satisfy the Physical Work Test” (Notice 2014-46).

Notice 2013-29 provides several examples of actions that constitute work of a significant nature, including:

• for a facility that produces electricity from a wind turbine, the beginning of the excavation for the foundation, the setting of anchor bolts into the ground, or the pouring of the concrete pads of the foundation;
• physical work on a custom-designed transformer that steps up the voltage of electricity produced at the facility to the voltage needed for transmission; and
• beginning construction of roads integral to the activity performed by the facility including onsite roads used for moving materials to be processed (e.g., biomass) and roads for equipment to operate and maintain the facility. 

Safe Harbor

Safe Harbor with respect to a facility is demonstrated by showing that 5% or more of the total cost of the facility was paid or incurred.

There are an estimated 320,000 fireplaces and wood stoves in Sacramento County homes. Wood smoke created from the use of wood and pellets in these devices is a significant source of particulate matter, hydrocarbons, nitrogen oxides, toxic air contaminants and odors, especially during the winter. These pollutants are linked to serious health impacts. 

The Sac Metro Air District is committed to reducing pollution coming from wood burning fireplaces and wood stoves. It has an incentive program that helps people change out their existing wood burning units to cleaner units, and an enforcement program to stimulate compliance with rules related to wintertime burning activities.

Initiated in 2001, the Self-Generation Incentive Program (SGIP) offers incentives to customers who produce electricity with wind turbines, fuel cells, various forms of combined heat and power (CHP) and advanced energy storage. Retail electric and gas customers of San Diego Gas & Electric (SDG&E), Pacific Gas & Electric (PG&E), Southern California Edison (SCE) or Southern California Gas (SoCal Gas) are eligible for the SGIP. Beginning in May 2012, all technologies previously eligible for the expired Emerging Renewables Program are now eligible for the SGIP program. Originally set to expire at the end of 2011, SB 412 of 2009 extended the expiration date to January 1, 2016, and SB 861 of 2015 further extended the expiration date to January 1, 2021. Any program funding remaining after January 1, 2021 must be returned to the utilities to reduce ratepayer costs.

Systems less than 30 kW will receive their full incentive upfront. Systems with a capacity of 30 kilowatts (kW) or greater will receive half the incentive upfront, and the the other half will be paid over the following five years based on the actual performance. The following technologies will receive the corresponding upfront incentive (or half of this figure if the system is 30 kW or larger): 

Generation Technologies as of March 2019:

• Wind turbines: $0.90/W
• Other Generation: $0.60/W
• Max Biogas Adder: $0.60/W

Storage Technologies as of March 2019:

• Large Scale Storage Not Claiming ITC: $0.35/Wh - $0.40/Wh depending on utility
• Large Scale Storage Claiming ITC: $0.25/Wh - $0.29/Wh depending on utility
• Small Residential Storage: $0.25/Wh - $0.35/Wh depending on utility
• Residential Storage Equity <= 10 kW: $0.35/Wh - $0.50/Wh depending on utility
• Residential Storage Equity > 10 kW Claiming ITC: $0.25/Wh - $0.40/Wh depending on utility
• Non-Residential Storage Equity Not Claiming ITC: $0.35/Wh - $0.50/Wh  
• Non-Residential Storage Equity Claiming ITC: $0.25/Wh - $0.40/Wh  

The biogas incentive is an adder and may be used in conjunction with fuel cells or any conventional CHP technology. For example, a gas turbine that uses biogas is eligible for an incentive of $1.73/W. An additional incentive of 20 percent will be provided for the installation of eligible distributed generation or advanced energy storage technologies produced by California supplier. 

There is no minimum or maximum eligible system size, although the incentive payment is capped at 3 MW. Further, the first megawatt (MW) in capacity will receive 100% of the calculated incentive, the second MW will receive 50% of the calculated incentive, and the third MW will receive 25% of the calculated incentive. Applicants must pay a minimum of 40% of eligible project costs (the biogas adder is not included in calculating the limit). Projects using the Federal Investment Tax Credit (ITC) must pay 40% of the eligible project costs after the ITC is subtracted from the project costs (i.e., the SGIP credit is limited to 30% of project costs).

PG&E, SCE, and SoCal Gas administer the SGIP program in their service territories, and the California Center for Sustainable Energy administers the program in SDG&E's territory. Customers of PG&E, SDG&E, SCE and SoCal Gas should contact their program administrator for an application, program handbook and additional eligibility information.

Program Administrator Contact Information:

Pacific Gas & Electric (PG&E)
Web: http://www.pge.com/en/mybusiness/save/solar/sgip.page
Phone: 415-973-6436
Email: selfgen@pge.com
Fax: (415) 973-2510
Mailing Address: Self-Generation Incentive Program
P.O. Box 770000
Mail Code B27P
San Francisco, CA 94177-001

Center for Sustainable Energy (CSE)
Web: http://energycenter.org/sgip
Phone: (858) 244-1177
Fax: (858) 244-1178
Email: sgip@energycenter.org
Address: Center for Sustainable Energy
Attn: SELFGEN Program
9325 Sky Park Court, Suite 100
San Diego, CA 92123

Southern California Edison (SCE)
Web: http://www.sce.com/sgip
Phone: 1-866-584-7436
Fax: (626) 302-6132
Email: SGIPGroup@sce.com
Address: Program Manager Self-Generation Incentive Program
Southern California Edison
1515 Walnut Grove Avenue
Rosemead, California 91770

Southern California Gas Company (SoCalGas)
Web: http://www.socalgas.com/innovation/self-generation/
Phone: 1-866-347-3228
Email: selfgeneration@socalgas.com
Fax: (213) 244-8222
Address: Self-Generation Incentive Program Administrator
Southern California Gas Company
555 West Fifth Street, GT22H4
Los Angeles, CA 90013-1011

Silicon Valley Clean Energy is helping residents switch from polluting natural gas to clean electricity for your home and car to improve local air quality, help you save money and create a more comfortable and safer home.

The San Luis Obispo County Air Pollution Control District (APCD) is implementing the Woodsmoke Reduction Program throughout San Luis Obispo County.  The Woodsmoke Reduction Program is part of a statewide program supported by the “California Climate Investments” (CCI) program that provides grants, as shown in the table below, to qualified applicants who replace existing wood burning stoves or fireplaces that are used as a primary source of heat in their home.  Applicants can replace their old device with a natural gas, propane heating device, or a U.S. EPA certified wood stove or wood stove insert. Questions about our program and to see if you qualify, email us at woodsmoke@slocleanair.org.