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An individual or corporate income tax credit is available for taxpayers who own a qualified energy generator that first produces electricity before Jan. 1, 2021, using a qualified energy resource.
A qualified energy generator is a facility that has at least 5 megawatts (or 5,000 kW) generating capacity located on land in Arizona that is owned or leased by the taxpayer, that produces electricity using a qualified energy resource and that sells electricity to an unrelated entity, unless the electricity is sold to a public service corporation.
Approval and certification from the Arizona Department of Revenue is required prior to claiming the tax credit. Applications must be submitted between January 2 and January 31 of the following calendar year of production. Applications not submitted in January will not be accepted. No more than $20 million can be approved by the department in a calendar year.
Note: The Renewable Energy Production tax credit is for a qualified energy generator that has at least 5 megawatts generating capacity and is not for a residential application. No preapproval is required for an individual income tax credit for a residential Solar Energy Device tax credit that is claimed on Form 310.