Bill > SB3183

This bill modifies the renewable energy technologies income tax credit to encourage broader access to clean energy, particularly for lower and middle-income families, and to align with environmental goals. Starting with taxable years after December 31, 2026, individuals with an adjusted gross income (AGI) of $250,000 or more, or joint filers with an AGI of $350,000 or more, will no longer be eligible for the credit on certain solar energy systems installed on single-family homes, though this restriction does not apply to solar water heating systems. The bill also limits claims for these residential solar systems to a maximum of two per property, with each system needing a minimum output capacity of five kilowatts. Additionally, it increases the AGI threshold for individuals who can elect to receive any excess credit as a refund, meaning more people can get a direct refund if their credit is more than their tax liability.

Agriculture and Natural Resources, Budget and Finance, Government Affairs

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=3183&year=2026