SLS 13RS-490 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013
SENATE BILL NO. 158
BY SENATOR MORRELL
TAX/TAXATION. Provides relative to wind or solar tax credits. (8/1/13)
AN ACT1
To amend and reenact R.S. 47:6030(A), relative to wind or solar energy systems tax credits;2
to make technical changes; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. R.S. 47:6030(A) is hereby amended and reenacted to read as follows: 5
ยง6030. Wind or solar energy systems tax credit6
A. There shall be a credit against the income tax for the cost of purchase and7
installation of a wind energy system or solar energy system, or both, by a the8
taxpayer at his residence located in this state, by the owner of a residential rental9
apartment project, or by a the taxpayer who purchases and installs such a system in10
a residence or a residential rental apartment project which is located in Louisiana.11
The credit may be claimed in cases where the resident individual purchases a newly12
constructed home with such a system already installed or where such a system is13
purchased and installed at an existing home, or where such systems are installed in14
new or existing apartment projects. Only one such tax credit shall be available for15
any eligible system. Once a tax credit authorized pursuant to this Section is claimed16
by a taxpayer for a particular system, that same system shall not be eligible for any17 SB NO. 158
SLS 13RS-490 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
other tax credit pursuant to this Section. If the residential property or system is sold,1
the taxpayer who claimed the tax credit shall disclose his use of the tax credit to the2
purchaser.3
* * *4
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Michelle Ducharme.
DIGEST
Present law provides relative to wind or solar energy systems tax credits.
Proposed law makes technical changes to present law.
Effective August 1, 2013.
(Amends R.S. 47:6030(A))