Excise Tax Exemption for Solar or Wind Powered Systems

MA Corporate Tax Exemption commercial industrial

Administered by: Massachusetts Department of Revenue

Program Details

Program ID
147
Last Updated
1/2/2025

Eligibility

Eligible Sectors
commercial industrial
Eligible Technologies
solar water heat solar space heat solar thermal process heat wind (all) wind (small)

Program Summary

Massachusetts law exempts any "solar or wind powered climate control unit and any solar or wind powered water heating unit or any other type unit or system powered thereby," that qualifies for the state's excise tax deduction for these systems from the tangible property measure of the state's corporate excise tax. The exemption is in effect for the length of the system's depreciation period.

Note: For information about what constitutes the corporate excise tax, please visit the official Massachusetts website.

Contact & Resources

Please verify current program details with the administering agency before making any financial decisions.

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