Senate Bill 551 History
Senate Bill No. 551
(By Senators Miller, Barnes, Beach, Cookman, Fitzsimmons,
Jenkins, Kirkendoll, Laird, McCabe, Snyder, Wells, Williams,
Yost, Unger and Stollings)
[Introduced March 18, 2013; referred to the Committee on Economic
Development; and then to the Committee on Finance .]
A BILL to amend and reenact §11-13Z-1 and §11-13Z-3 of the Code of
West Virginia, 1931, as amended, all relating to residential
solar energy tax credits; applying credit to residential
installation of a solar energy system or systems; and
extending the tax credit until July 1, 2021.
Be it enacted by the Legislature of West Virginia:
That §11-13Z-1 and §11-13Z-3 of the Code of West Virginia,
1931, as amended, be amended and reenacted, all to read as follows:
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 or systems 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 or systems up to a
maximum amount of $2,000, for each installation.
§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
NOTE: The purpose of this bill is to apply the residential
solar energy tax credit of up to $2,000 to each installation of a
solar energy system. The bill extends the tax credit until July 1,
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would be added.