Bill > HB1371

This bill establishes two key components: a solar energy system tax credit and a framework for community solar facilities in Indiana. For the tax credit, taxpayers who invest in solar energy systems can claim a credit against their state tax liability equal to 25% of their qualified expenditures, up to a maximum of $50,000 per taxable year. The credit applies to taxable years beginning after December 31, 2025, and can be carried forward for up to 10 years. For community solar facilities, the bill requires the Indiana Utility Regulatory Commission to adopt rules by July 1, 2026, governing how these facilities will operate. These facilities must have at least three subscribers, be located on a single parcel of land, and have at least 60% of their generating capacity allocated to subscriptions of 25 kilowatts or less. Electricity suppliers will be required to interconnect with these facilities and provide bill credits to subscribers based on their proportional electricity generation. The bill also includes provisions to ensure low and moderate-income households can benefit from community solar subscriptions and sets a maximum facility nameplate capacity of 5 megawatts AC. Additionally, the bill specifies that the environmental attributes of these solar facilities remain the property of the facility owner.

Budget and Finance

https://iga.in.gov/legislative/2025/bills/house/1371/details