North Carolina 2023-2024 Regular Session

North Carolina House Bill H801

Introduced
4/18/23  

Caption

Reenact Solar Energy Tax Credit

Impact

If enacted, House Bill 801 will significantly impact state laws regarding renewable energy incentives. The tax credit is designed to encourage investment in solar energy, potentially increasing the number of installations across the state. This aligns with broader state efforts to promote clean energy and reduce reliance on fossil fuels. By reinstating financial incentives, the bill seeks not only to benefit taxpayers but also to contribute to environmental sustainability and economic growth in the renewable energy sector.

Summary

House Bill 801 aims to reenact a tax credit for taxpayers who invest in renewable energy properties, specifically solar energy equipment. The bill allows taxpayers who construct, purchase, or lease qualifying solar energy equipment to claim a credit equal to 35% of the cost of such property if it is placed in service during the taxable year. This specifies different treatment for business versus nonbusiness purposes, with the intention to incentivize both individual and business investments in renewable energy technologies in North Carolina.

Sentiment

The sentiment around House Bill 801 appears to be supportive among environmental advocates, renewable energy businesses, and some legislators who favor policies that emphasize sustainability and innovation. By encouraging solar energy installations, they view the bill as a forward-thinking measure that aligns with global trends towards cleaner energy. However, there are concerns among some fiscal conservatives about the long-term financial implications of tax credits and the potential impact on state revenue.

Contention

Notable points of contention surrounding House Bill 801 include the overall cost of the tax credit system, with concerns that it could lead to an unsustainable financial burden on the state. Additionally, there are debates about the efficacy of tax credits in truly promoting large-scale shifts to renewable energy versus direct investments in infrastructure. Critics argue that while tax incentives can boost participation, they may not adequately address underlying barriers to renewable energy adoption.

Companion Bills

No companion bills found.

Previously Filed As

NC H131

Reenact Solar Energy Tax Credit

NC H443

Renewable Energy Tax Credit

NC HB705

Provides relative to solar energy systems tax credit and removes wind energy systems tax credit

NC SB231

Deletes the tax credit for wind energy systems and changes the credit for solar "energy" systems to a tax credit for both solar "electric" systems and solar "thermal" systems. (gov sig) (OR SEE FISC NOTE GF RV)

NC A1262

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NC A545

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NC S2297

Provides corporation business tax and gross income tax credits for certain solar energy system expenditures.

NC H915

Reenact Film Credit

NC H130

Energy Choice/Solar Decommissioning Rqmts

NC H467

Reenact Low-Income Housing Tax Credits

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