Clean Energy
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Silicon Valley Clean Energy Residential Programs | No Due Date Given | Varies | 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. https://www.svcleanenergy.org/residents/ |
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Palo Alto Utilities Rebates | No Due Date Given | Varies | 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. https://www.cityofpaloalto.org/gov/depts/utl/residents/save_energy_n_water/rebates/default.asp |
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Moreno Valley Electric Utility Rebate Programs | No Due Date Given | Varies | 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. http://www.moval.org/mvu/efficiency-progs.html |
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Modesto Irrigation District Rebates | No Due Date Given | Varies | 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. https://www.mid.org/rebates/default.html |
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Lompoc Energy Rebates | No Due Date Given | Varies | 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. https://www.cityoflompoc.com/government/departments/utilities/conservation#Bill%20Assistance |
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Lassen Residential Rebate Programs | No Due Date Given | Varies | Residential Rebates: Heating and Cooling: Residential Lighting Rebates: |
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Glendale Smart Home Rebate Program | No Due Date Given | Varies | GWP’s Smart Home Energy and Water Saving Rebate Program helps our customers save money on energy and water bills by offering rebates on eligible products. Most of the eligible products must be ENERGY STAR® qualified, so look for the ENERGY STAR symbol when making your purchase. Please keep in mind the following:
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Business Energy Investment Tax Credit (ITC) | No Due Date Given | Varies | Note: The Consolidated Appropriations Act, signed in December 2015, included several amendments to this credit which applied only to solar technologies and PTC-eligible technologies. However, the Bipartisan Budget Act of 2018 reinstated this tax credit for the remaining technologies that have historically been eligible for the credit. The federal Business Energy Investment Tax Credit (ITC) has been amended a number of times, most recently in February 2018. The table below shows the value of the investment tax credit for each technology by year. The expiration dates are based on when construction begins.
In general, the original use of the equipment must begin with the taxpayer, or the system must be constructed by the taxpayer. The equipment must also meet any performance and quality standards in effect at the time the equipment is acquired. The energy property must be operational in the year in which the credit is first taken.
History The federal business energy investment tax credit available under 26 USC § 48 was expanded significantly by the Energy Improvement and Extension Act of 2008 (H.R. 1424), enacted in October 2008. This law extended the duration -- by eight years -- of the existing credits for solar energy, fuel cells and microturbines; increased the credit amount for fuel cells; established new credits for small wind-energy systems, geothermal heat pumps, and combined heat and power (CHP) systems; allowed utilities to use the credits; and allowed taxpayers to take the credit against the alternative minimum tax (AMT), subject to certain limitations. The credit was further expanded by the American Recovery and Reinvestment Act of 2009, enacted in February 2009. The credit was most recently amended by The Consolidated Appropriations Act of 2015, which extended the expiration date, but also introduced a step-down in the value of the credit for solar technologies and PTC-eligible wind. https://www.irs.gov/pub/irs-pdf/i3468.pdf |
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Renewable Electricity Production Tax Credit (PTC) | No Due Date Given | Varies | 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:
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:
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:
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. http://www.irs.gov/pub/irs-pdf/f8835.pdf |
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City of Palo Alto Utilities - Solar Water Heating Program | No Due Date Given | $100,000.00 | City of Palo Alto Utilities is offering incentives for their residential, commercial and industrial customers to install solar water heating systems on their homes and facilities. Incentives are based on the estimated energy savings. Single-family residential incentives are capped at $2,719 for gas-displacing systems and $1,834 for electricity or propane-displacing systems. Commercial systems are capped at $100,000. https://www.cityofpaloalto.org/gov/depts/utl/pathway_to_sustainability/solar/water_heating.asp |