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Renewable Energy Tax Credits News Briefs - October 2015

On Aug. 31, Clean Energy States Alliance (CESA) released an informational packet in response to an Internal Revenue Service (IRS) private letter ruling (PLR). PLR 201536017 addresses Internal Revenue Code (IRC) Section 25D and solar panel owner in Boardman Hill Solar Farm. In the PLR, the IRS concluded that the owner of photovoltaic (PV) panels in an offsite, community-shared solar array is eligible for the residential tax credit under Section 25D. While PLRs apply only to the taxpayers to whom they are issued, CESA stated that the ruling may open up project opportunities for direct ownership of community-shared solar systems by multiple individuals. PLR 201536017 is available at


On Aug. 12, the Lawrence Berkeley National Laboratory released the report, “Tracking the Sun VIII: The Installed Price of Residential and Non-Residential Photovoltaic Systems in the United States.” The report is the eighth installment of a series focused on trends in the installed price of grid-connected solar photovoltaic (PV) systems. This particular report focuses on residential and nonresidential systems installed through year-end 2014, with preliminary trends for the first half of 2015. The findings in the report indicate that installed prices fell substantially in 2013 and 2014, and that this trend would continue through the first half of 2015. The report is available at


The U.S. Department of Energy (DOE) released two wind energy reports Aug. 10: “2014 Wind Technologies Market Report,” and “2014 Distributed Wind Market Report.” Each highlights the trends in the United States wind energy industry. According to the “2014 Wind Technologies Market Report,” total installed wind power capacity in the United States increased 8 percent in 2014 and provides nearly 66 gigawatts (GW). The findings also indicate that the success of the industry has supported 73,000 jobs related to development, siting, manufacturing and transportation. According to the “2014 Distributed Wind Market Report,” U.S. turbines in distributed applications reached a cumulative installed capacity of more than 906 megawatts (MW). The report states the capacity comes from roughly 74,000 turbines installed across all 50 states, Puerto Rico and the U.S. Virgin Islands. The reports are available at the Department of Energy website.

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Renewable Energy Tax Credits



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