HB2741 H JUD AM 2-21 #1
The Committee on the Judiciary moves to amend the bill on page one, following the enacting clause, by striking out the remainder of the bill and inserting in lieu thereof the following language:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-6A-5b, to read as follows:
ARTICLE 6A. POLLUTION CONTROL FACILITIES TAX TREATMENT.
§11-6A-5b. Solar energy systems.
(a) Notwithstanding any other provisions of this article, a solar energy system constructed or installed on or in a building to convert solar energy into electrical energy shall be subject to the provisions of this section.
(b) A solar energy system installed on or in a building shall be considered to be personal property that is a pollution control facility for purposes of this article and, shall be accorded salvage valuation for all of the value associated with the solar energy system subject to an allocation of the value of project property determined by the Tax Commissioner in accordance with this section: Provided, That the portion of the total value of the facility assigned salvage value must be in accordance with this section. For the purposes of this section "solar energy system" means a system that uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy. Solar energy system does not include solar swimming pool heaters or hot tub heaters, and does not include auxiliary equipment, such as furnaces and hot water heaters, that use a source of power other than solar energy to provide usable energy. An active solar energy system that uses solar energy in the production of electricity does include equipment, such as ducts and hot water tanks, that is utilized by both auxiliary equipment and solar energy equipment, that is, dual use equipment. That equipment is solar energy system property only to the extent of seventy-five percent of its full cash value.