Ga. Comp. R. & Regs. 187-3-1-.01

Current through Rules and Regulations filed through November 22, 2024

Rule 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.

Ga. Comp. R. & Regs. R. 187-3-1-.01

O.C.G.A. 48-7-29.2.

Original Rule entitled "Purpose" was filed on August 16, 1984; effective September 5, 1984.