§ 44-57-4 - Eligible devices.
SECTION 44-57-4
§ 44-57-4 Eligible devices. – (a) To earn a tax credit pursuant to the provisions of this chapter, therenewable energy system shall be either a photovoltaic system, a solar domestichot water system, an active solar space heating system, a geothermal system ora wind-generating system:
(1) For photovoltaic systems, the system must be able togenerate electricity directly from sunlight and be able to have it provideelectricity for the home. These systems can either be "stand alone" systemsthat use batteries for storage of electricity or "grid interconnected" systemsthat allow the electric meter to spin backwards during periods where thephotovoltaic system is generating more electricity than the load of the house.These systems must have an electrical permit that has had a final inspectiondone by the electrical inspector for the city or town of the installation.
(2) For solar domestic hot water systems, the system mustconsist of solar collectors, pump, heat exchanger, and storage tank designed toheat water. These systems must have a plumbing permit that has had a finalinspection done by the plumbing inspector for the city or town of theinstallation.
(3) For solar space heating systems, the system must consistof solar collectors, pump, heat exchanger, storage tank(s), and a method ofdistributing the heat to areas of the house that need heat. These systems musthave a mechanical or plumbing permit and a final inspection done by themechanical or plumbing inspector for the city or town of the installation.
(4) For wind energy systems, the energy produced by windgeneration can be used directly, as in water pumping applications, or it can bestored in batteries for household usage. Wind generators can be used alone, orthey can be used as part of a hybrid system, in which their output is combinedwith photovoltaics, and/or a fossil fuel generator, and shall:
(i) Be a system that is built, installed, and operated inaccord with the manufacturer's specifications;
(ii) Be a system with manufacturers' warranties againstdefects in products and materials;
(iii) Be a system that complies with general and specificstandards set forth in this chapter as they apply to renewable energy systems.These shall include:
(A) A photovoltaic system;
(B) A solar domestic hot water system;
(C) An active solar space heating system;
(D) A wind energy system; and
(E) A geothermal system.
(5) For geothermal systems, the system shall use conventionalvapor compression heat pumps to extract low-grade solar energy from the earth.The system shall be used to heat buildings, cool buildings and/or provide hotwater. The system shall include all geothermal energy collectors, pumps,including both water to water and water to air type pumps, heat exchangers,storage tanks and heat distribution equipment. Such systems shall have amechanical permit that has had a final inspection done by themechanical/plumbing inspector for the city or town of the installation.
(6) Notwithstanding any other provisions of the general laws,for purposes of local municipal property tax assessment, qualifying renewableenergy systems shall not be assessed at more than the value of a conventionalheating, conventional hot domestic hot water systems, or energy productioncapacity that otherwise could be necessary to install in the building.Qualifying systems shall include photovoltaic systems (renewable energysystems), solar domestic hot water systems, and active solar space heatingsystems.
(b) The following systems and/or devices shall not be used toqualify for a solar tax credit:
(1) A passive solar space heating system;
(2) Passive solar hot water system;
(3) A sunspace or solar greenhouse;
(4) Photovoltaic systems installed on boats or recreationalvehicles;
(5) Solar pool collectors;
(6) Existing renewable energy systems;
(7) Used equipment;
(8) Repairs and replacements of existing renewable energysystems; and
(9) Wind systems installed on boats or installed vehicles.