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DECLARATION OF EMERGENCY DECLARATION OF EMERGENCY
Department of Revenue
Policy Services Division
Wind or Solar Energy Systems Tax Credits
(LAC: 61:I.1907)
In accordance with the emergency provisions of the Administrative Procedure Act, R.S. 49:953(B), and
R.S. 47:287.785, R.S. 47:295, R.S. 47:1511, and R.S. 47:6030, the Secretary of the Department of Revenue
hereby adopts Emergency Rule LAC 61:I.1907 pertaining to the administration of the wind or solar energy
system income tax credits allowed by R.S. 47:6030. This Emergency Rule shall be effective June 20, 2008,
and shall remain in effect until the expiration of the maximum period allowed under the Administrative
Procedure Act or the adoption of the final Rule, whichever comes first.
Title 61
REVENUE AND TAXATION
Part I. Taxes Collected and Administered by the Secretary of Revenue
Chapter 19.
Miscellaneous Tax Exemptions, Credits and Deductions
§1907. Income
Tax
Credits
for
Wind or Solar Energy Systems
A. Revised Statute 47:6030 provides an income tax credit for the purchase and installation of a wind or
solar energy system by a Louisiana homeowner or the owner of a residential rental apartment project
located in the state. In order for costs associated with the purchase and installation of a wind or solar energy
system to qualify for this credit, the expenditure must be made on or after January 1, 2008. The amount of
the credit is equal to 50 percent of the first $25,000 of the cost of each wind or solar energy system.
B. Definitions
Charge Controlleran apparatus designed to control the state of charge of a bank of batteries.
Grid-Connected, Net Metering Systema wind or solar electric system interconnected with the utility
grid in which the customer only pays the utility for the net energy used from the utility minus the energy
fed into the grid by the customer. All interconnections must be in accordance with the capacity, safety and
performance interconnection standards adopted as part of the Louisiana Public Service Commission's, the
New Orleans City Council's, or other Louisiana utility regulatory entities, as appropriate, established net
metering rules and procedures.
Inverteran apparatus designed to convert direct current (DC) electrical current to alternating current
(AC) electrical energy. Modern inverters also perform a variety of safety and power conditioning functions
that allow them to safely interconnect with the electrical grid.
Photovoltaic Panela panel consisting of a collection of solar cells capable of producing direct
current (DC) electrical energy when exposed to sunlight.
Residencea single family dwelling, one dwelling unit of a multi-family owner occupied complex, or
one residential dwelling unit of a rental apartment complex. All eligible residences must be located in
Louisiana.
Solar Electric Systema system consisting of photovoltaic panels with the primary purpose of
converting sunlight to electrical energy and all equipment and apparatus necessary to connect, store and
process the electrical energy for connection to and use by an electrical load.
Solar Thermal Systema system consisting of a solar energy collector with the primary purpose of
converting sunlight to thermal energy and all devices and apparatus necessary to transfer and store the
collected thermal energy for the purposes of heating water, space heating, or space cooling.
Supplemental Heating Equipmenta device or apparatus installed in a solar thermal system that
utilizes energy sources other than wind or sunlight to add heat to the system, with the exception of factory
installed auxiliary heat strips that are an integral component of a specifically engineered solar hot water
storage tank.
Wind Energy Systema system of apparatus and equipment with the primary purpose of intercepting
and converting wind energy into mechanical or electrical energy and transferring this form of energy by a
separate apparatus to the point of use or storage.


C. Household Eligibility for Wind and/or Solar Energy Systems Tax Credits
1. Each residence or apartment project in the state is eligible for tax credits for the number of
separate complete wind, solar electric, and solar thermal energy systems necessary to ensure that the
residence or apartment project is supplied with all of its energy needs.
2. The credit for the purchase and installation of a wind energy system or solar energy system by a
resident individual at his residence shall be claimed by the resident individual on his Louisiana individual
income tax return.
3. The credit for the purchase and installation of a wind energy system or solar energy system by the
owner of a residential rental apartment project shall be claimed by the owner on his Louisiana individual,
corporate or fiduciary income tax return.
4. All wind or solar energy systems must be installed in the immediate vicinity of the residence or
apartment project claiming the credit such that the electrical, mechanical or thermal energy is delivered
directly to the residence or apartment project.
5. In order to claim a tax credit(s) for a wind energy system, solar electric energy system, or solar
thermal energy system the components for each system must be purchased and installed at the same time as
a system. Eligible components of systems are defined in Paragraphs D.2 through D.4 below.
D. Wind and Solar Energy Systems Eligible for the Tax Credit
1. The credit provided by R.S. 47:6030 is only allowed for complete and functioning wind energy
systems or solar energy systems. Local and state taxes are an eligible system cost.
a. Exception to General Rule Allowing Credit Only for Complete Systems

i. In order to be eligible to receive the credit, the owner of a single unit in a multi-family
residence project must have an undivided interest in the wind or solar energy system that is being installed.

ii. If a component of a wind or solar energy system is shared, documentation must be supplied
dividing up the costs of the component between all those eligible for the credit.

iii.
Subsequent purchasers of units in the

multi-family residence not in possession of an undivided interest at the time of installation, will not be
eligible for the credit.
2. Wind Energy Systems. Eligible wind energy systems under the tax credit include systems designed
to produce electrical energy and systems designed to produce mechanical energy through blades, sails, or
turbines and may include the following.

System Type
Eligible System Components
DC Wind Electric
Generation Systems
DC output wind turbine, controllers,
towers and supports, charge
controllers, inverters, batteries,
battery boxes, DC and AC
disconnects, junction boxes,
monitors, display meters, lightning
and ground fault protection, and
wiring and related electrical devices
and supplies from generator to
residence or electrical load
AC Wind Electric
Generation Systems
AC output wind turbine, controllers,
towers and supports, charge
controllers, power conditioners/grid
interconnection devices, batteries,
battery boxes, AC disconnects,
junction boxes, monitors, display
meters, lightning and ground fault
protection, and wiring and related
electrical devices and supplies from
generator to residence or electrical
load
Mechanical
Wind
Systems
mechanical output wind turbine,
towers and supports, mechanical
interconnection between turbine and
mechanical load

3. Solar Electric Systems. Eligible solar electric systems under the tax credit include grid-connected
net metering systems, grid-connect net metering systems with battery backup, stand alone alternating current (AC) systems and stand alone direct current (DC) systems, designed to produce electrical energy
and may include the following.

System Type
Eligible System Components
Grid-Connected,
Net Metering Solar
Electric Systems
Photovoltaic panels, mounting systems,
inverters, AC and DC disconnects,
lightning and ground fault protection,
junction boxes, remote metering display
devices and related electrical wiring
materials from the photovoltaic panels
to point of interconnection with the
residence or electrical load
Grid-Connected,
Net Metering Solar
Electric Systems with
Battery Backup
Photovoltaic panels, mounting systems,
inverters, charge controllers, batteries,
battery cases, AC and DC disconnects,
lightning and ground fault protection,
junction boxes, remote metering display
devices and related electrical wiring
materials from the photovoltaic panels
to point of interconnection with the
residence or electrical load
Stand Alone Solar
Electric AC Systems
Photovoltaic panels, mounting systems,
inverters, charge controllers, batteries,
battery cases, AC and DC disconnects,
lightning and ground fault protection,
junction boxes, remote metering display
devices and related electrical wiring