Category Archives: Energy Storage

SMART is Open!

November 26th was a big day for solar energy in Massachusetts.  As promised, the Massachusetts Department of Energy Resources (“DOER”) opened the application portal for the long-anticipated SMART Program.  Applications received between November 26th and November 30th will be considered to have been received at the same time.  Starting on December 1st, applications will be reviewed on a first come, first served, basis.

Also on November 26th,… More

IRS Issues PLR Approving Battery Storage for 25D Tax Credit When Integrated with Solar

The Internal Revenue Service has released a redacted copy of its private letter ruling 201809003 in which it concluded that a battery energy storage system charged 100% from an onsite solar system is eligible for the individual tax credit under Section 25D.

In the Letter Ruling, the Service reasoned that the “Battery meets the definition of a “qualified solar electric property expenditure” under § 25D(d)(2) of the Code” based on the taxpayer’s representation that “all energy that is used to charge the Battery can be effectively assured to come from the Solar Energy System” to which it would be interconnected.… More