Virginia 2024 Regular Session

Virginia House Bill HB197

Introduced
1/3/24  

Caption

Solar energy equipment; establishes a nonrefundable income-tax credit.

Impact

The implementation of HB197 is expected to enhance the adoption of solar energy systems in Virginia by alleviating some financial burdens for consumers. By providing a direct tax benefit for solar investments, the bill aims to not only promote green energy solutions but also to stimulate local economies by generating new jobs in the solar installation and maintenance sectors. This represents a broader push towards supporting sustainable energy practices within the state.

Summary

House Bill 197 introduces a nonrefundable income tax credit for individuals who purchase solar energy equipment. The bill specifies that taxpayers can receive a credit amounting to 15% of the costs associated with the purchase and installation of solar energy equipment, capped at $1,000. This credit is designed for taxable years beginning on January 1, 2024, and ending before January 1, 2029, thereby encouraging timely investments in solar technology among Virginia residents. Eligible taxpayers must provide receipts for verification to claim the credit.

Contention

Despite the bill's potential benefits, there may be concerns regarding its long-term fiscal impact on the state's revenue. Opponents could argue that while the initiative supports environmental goals, it could also lead to a reduction in tax revenue during the years the credits are available. Additionally, there could be debates about the fairness of tax credits, with some advocates pushing for broader accessible incentives that encompass other renewable energy sources or lower-income households. The exact details of implementation and the guidelines set by the Tax Commissioner will also be crucial in determining the overall success of the bill.

Companion Bills

No companion bills found.

Previously Filed As

VA SB266

Income tax, state; creates a nonrefundable tax credit for family caregivers.

VA SB632

Income tax, state; creates a nonrefundable credit for family caregivers.

VA HB1790

Electric vehicle charging equipment; creates tax credit.

VA HB1500

Adoption; nonrefundable tax credit for amount of qualified expenses.

VA HB1553

Nonfamily adoptions; creates a nonrefundable tax credit for taxable years 2023 through 2027.

VA HB2319

Income tax, state; lowers rates and raises standard deductions.

VA HB2178

Green and alternative energy job creation tax credit; clarifies definition of "green job."

VA HB2138

Income tax, state and corporate; business interest, qualified business income deduction.

VA SB1355

Income tax, state and corporate; business interest, qualified business income deduction.

VA HB1740

Income tax, state; contributions to Virginia College Savings Plan accounts.

Similar Bills

No similar bills found.