Bill > HB1792

This bill provides comprehensive incentives to encourage residential solar energy adoption in Pennsylvania through three primary mechanisms. First, it establishes a personal income tax credit equal to 15% of the total cost of purchasing and installing a residential solar energy system, with a maximum credit of $2,500, which can be carried forward for up to three years if the credit exceeds the taxpayer's current tax liability. Second, the bill creates a sales and use tax exemption for equipment used in residential solar energy systems, including photovoltaic panels, inverters, batteries, mounting racks, and associated wiring. Third, the bill allows for a property tax assessment exclusion for the increased value of a property attributable to the installation of a residential solar energy system, though this exclusion is optional and requires local governing bodies to enact an ordinance or resolution to implement it. The bill defines a residential solar energy system as a photovoltaic solar electric generation system installed on a primary residence in Pennsylvania that is intended to supply electricity for use at that residence, and requires taxpayers to provide proof of installation and compliance with federal and state standards to claim the incentives.

Budget and Finance

https://www.legis.state.pa.us/cfdocs/billinfo/bill_history.cfm?syear=2025&sind=0&body=H&type=B&bn=1792