Texas 2021 - 87th 3rd C.S.

Texas House Bill HB130

Caption

Relating to a credit against the ad valorem taxes imposed on property on which certain solar energy devices have been installed.

Impact

The implementation of HB 130 is a significant step towards promoting renewable energy use in the state, as it directly addresses the financial concerns associated with installing solar energy systems. By providing a tax benefit, the bill is expected to increase the installation of solar energy devices, thereby supporting the state's efforts in reducing carbon emissions and advancing environmental sustainability initiatives. This legislative action aligns with broader trends in energy policy aimed at fostering clean energy technologies.

Summary

House Bill 130 provides a tax credit against ad valorem taxes for property owners who install solar energy devices. The bill aims to encourage the adoption of solar technology by reducing the financial burden of property taxes on homeowners and businesses that choose to invest in renewable energy solutions. The credit amount is calculated based on either one-sixth of the installation costs or a set cap of $2,500, whichever is lower. This provides substantial financial incentives for property owners considering solar energy investments.

Contention

Despite its apparent benefits, the bill may face contention from various stakeholders, particularly in discussions surrounding the fiscal impact on local governments that rely on property tax revenues. Some critics could argue that the tax credit might lead to a reduction in available funding for essential public services. There are also concerns regarding the potential complexity involved in administering the credits, including the challenge of verifying installation costs and ensuring compliance with the program's requirements.

Companion Bills

TX HJR18

Enabling for Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property on which a solar energy device has been installed based on the cost of acquiring and installing the device.

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