Federal Tax Incentives for PV Potential Implications for Program Design

Objectives

• Describe potential implications of Federal solar tax incentives for CSI program design, without advocating for particular changes
• Identify questions that require further research or IRS determination
• Solicit feedback and comments on analysis; and suggested next steps

Caveats

• We are not tax lawyers …
• ...but this presentation builds off of work conducted by Ed Ing and Keith Martin (neither has reviewed or commented on this presentation), both with deep expertise in the area
• Open questions remain that can likely only be answered by the IRS