RTC Policy Finder
Renewable Energy Systems Tax Credit (Commercial)
This income tax credit may be claimed for both residential and commercial renewable energy systems. This commercial version may be claimed by direct-use geothermal, solar thermal, and biomass projects. Biomass systems must produce either fuel or electricity; biomass heating is ineligible. The credit amount cannot exceed 10% of the eligible system cost or $50,000. This credit makes up the fourth section of a larger legislative package of tax credits.