Biomass Sales and Use Tax Exemption
December 16, 2025
Georgia offers a sales and use tax exemption for biomass material used in the production of energy. The energy produced from the exempt biomass materials must be sold.
Georgia offers a sales and use tax exemption for biomass material used in the production of energy. The energy produced from the exempt biomass materials must be sold.
Mass Save offers rebates to businesses for new heating and cooling technology purchases including heat pumps, boilers, and compressed air. Rebate amounts depend on the technology and project size.
Facilities in Mississippi that use biomass for heat and power cogeneration can claim a 5% investment tax credit for five years. To be eligible, facilities must employ 20 or more people and have received $50 million or more of capital investment.
This is an income tax credit given to an individual who purchases and installs a solar thermal or photovoltaic system in a residence, business, or agricultural enterprise in New Mexico. This income tax credit may not exceed $6,000 per taxpayer per taxable year. There is
Puerto Rico offers a property tax exemption up to 100% for renewable energy systems and related equipment. Eligible renewable energy systems include solar thermal systems, biomass systems, geothermal systems, and a wide range of other technologies.
This tax credit may be claimed by taxpayers owning a hydrogen production system. The hydrogen must be produced using either a renewable energy source (green hydrogen) or renewable natural gas. Credits of $0.12 per kg of hydrogen produced may be claimed in a tax year,
Arizona does not tax energy efficiency building components, renewable energy equipment, and combined heat and power systems as property. Arizona Revised Statute 42-11054, which details this exemption, specifies that renewable energy equipment includes equipment used to produce energy primarily for on-site consumption from renewable resources,
Each individual or corporate taxpayer that files an individual or corporate net income tax return in Hawaii can apply this tax credit for every eligible renewable energy system installed and placed in service on or after July 1, 2009. Section 235-12.5 of the Hawaii Revised
Mass Save offers rebates to commercial and industrial customers for specialty process equipment replacements that reduce energy use and emissions. Qualifying technologies include cold storage and lab grade equipment, compressed air systems, pumps, steam systems, and more.
Facilities in Mississippi using biomass or solar energy and receiving more than $100 million of capital investment can apply to their County Board of Supervisors to be exempted from up to 50% of their property tax. This exemption opportunity is set to expire on July