Cal. Revenue and Taxation Code § 24308.1
Cal. Revenue and Taxation Code § 24308.1
California · California Revenue and Taxation Code · Status: effective · Effective 2002-09-24
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- Citation
- Cal. Revenue and Taxation Code § 24308.1, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/921995
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Full text
Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:
(a) A thermal system as defined in Section 25600 of the Public Resources Code.
(b) A solar system as defined in Section 25600 of the Public Resources Code.
(c) A wind energy system device that produces electricity.
(d) A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.