Ga. Comp. R. & Regs. R. 187-3-1-.01 - Purpose
Act 1072 of the 1984 General Assembly establishes an income tax credit for the cost of purchasing and installing qualified solar energy systems. A 20% credit is allowed for solar water heating, active solar space heating, industrial and agricultural process heat provided by solar energy, and photovoltaic systems. A 10% credit is allowed for passive solar space heating systems. The credit is limited to $1,000. The law also provides that the Governor's Office of Energy Resources (OER) write regulations which describe specifically the materials and equipment which qualify for the credit.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.