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H. B. 2535
(By Delegate Wooton)
[Amended and again passed May 27, 2009, as a result of the
objections of the Governor; in effect July 1, 2009.]
AN ACT to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new article, designated §11-13Z-1, §11-13Z-2
and §11-13Z-3, all relating to providing for a tax credit for
solar energy systems; and requiring the Tax Commissioner to
promulgate rules for claiming and applying the tax credit.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new article, designated §11-13Z-1, §11-13Z-2
and §11-13Z-3, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 13Z. RESIDENTIAL SOLAR ENERGY TAX CREDIT.
§11-13Z-1. Amount of credit.
Any taxpayer who installs or causes to be installed a solar
energy system on property located in this state and owned by the taxpayer and used as a residence after July 1, 2009, shall be
allowed a credit against the taxes imposed in article twenty-one of
this chapter in an amount equal to thirty percent of the cost to
purchase and install the system up to a maximum amount of $2,000.
In order to receive the credit for a solar energy system on
residential property, the system must use solar energy to:
(1) Generate electricity;
(2) Heat or cool a structure; or
(3) Provide hot water for use in the structure or to provide
solar process heat: Provided,
That this does not include a
swimming pool, hot tub or any other energy storage medium that has
a function other than storage; Provided, however,
That the system
used to provide hot water must derive at least fifty percent of its
energy to heat or cool from the sun.
§11-13Z-3. Carryover credit allowed; Tax Commissioner to
If the amount of the credit exceeds the taxpayer's liability
for the taxable year, the amount which exceeds the tax liability
may be carried over and applied as a credit against the tax
liability of the taxpayer pursuant to the provisions of article
twenty-one of this chapter to each of the next taxable years unless
The State Tax Commissioner shall promulgate legislative rules
pursuant to the provisions of chapter twenty-nine-a of this code regarding the applicability, method of claiming of the credit,
recapture of the credit and documentation necessary to claim the
credit allowed by this article. No taxpayer shall take a credit
pursuant to this article for a solar energy system installed after
July 1, 2013.