G.M. The secretary of the Department of Revenue shall promulgate such rules
and regulations in accordance with the Administrative Procedure Act as may be necessary
to carry out the provisions of this Section. The rules and regulations shall be promulgated
within ninety days of the effective date of this Section.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of
the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of
the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Pierre HB No. 528
Abstract: Provides relative to agreements between property owners and third parties installing
solar panels and solar energy systems.
Proposed law requires any agreement to install solar panels on any residential property to clearly
state the rights and responsibilities of all involved parties including ownership terms,
maintenance responsibilities, insurance requirements, monitoring requirements, provisions
regarding default and early termination of a contract, responsibilities relative to governmental
approvals, the party entitled to claim certain tax credits, and tax responsibilities.
Proposed law requires a contract to install a solar energy system to have two declarations and
further provides that the first declaration is required to inform the residential property owner of
the following:
(1) The residential property owner should not rely on any statements or inducements of
the seller as described in present law (R.S. 47:6030(C)(1), regarding La. income tax
credits available for the purchase and installation of the system.
(2) The residential property owner’s eligible costs pursuant to the La. solar energy
systems tax credit are limited to those provided in present administrative law (LAC
61:I.1907(F)(1)).
(3) The residential property owner should consult a tax professional prior to claiming any
La. state tax credit.
Proposed law provides the first declaration required by proposed law to be entitled "Eligible
Costs". Proposed law further requires the declaration to be in print of not less than 12 point font
and in the form specifically provided for in proposed law.
Proposed law requires for the second declaration to establish the identity of the residential
property owner and the third-party claimant. Proposed law further provides that the declaration
is required to minimally include and have attached the following: (1) The signature of each residential property owner, except in cases where the owner has
legal authority to execute the declaration without the consent of other owners.
(2) A copy of the act of sale or other documentation evidencing ownership of the
residential property.
(3) A document containing the third-party Louisiana contractor’s name and contractor's
license number, along with the contractor's Solar Designation.
Any declaration required by proposed law containing provisions not expressly required in
proposed law is rendered null and void.
Proposed law requires any solar energy system to be certified by the Air-Conditioning Heating
and Refrigeration Institute to be eligible for the Solar Energy Tax Credit.
Present law provides for the refund of overpayments, which is any excess of allowable credit
over the aggregate tax liabilities against which the credit may be applied.
Present law requires the secretary of the Dept. of Revenue to promulgate rules and regulations in
accordance with the APA as necessary to carry out the provisions of both present and proposed
law, and such rules and regulations are required to be promulgated within 90 days of the effective
date.
Proposed law retains present law.
(Amends R.S. 47:6030(F) and (G); Adds R.S. 47:6030(H) through (M))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Commerce to the original bill.
1. Made technical changes.
2. Revised the language relative to the requirement for the contract to install solar panels
to include the party who will claim the tax credit pursuant to present law.
3. Added that a contract to install a solar energy system is required to have attached two
clear and conspicuous declarations relative to the residential property owner and
inducements to purchase a solar energy system, provisions regarding eligible costs,
the residential property owner's discretion to consult a tax professional, and inclusions
and attachments relative to the identity of the residential property owner and third-
party contractor.
4. Required solar energy systems to be certified by the Air-Conditioning Heating and
Refrigeration Institute to be eligible for the Solar Energy Tax Credit.