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AZ.gov Arizona's Official Web Site
State of Arizona
Department of Revenue
Setting the Standard for Tax Services
 

Renewable Energy Production Tax Credit

An individual or corporate income tax credit is available for taxpayers that own a qualified energy generator that first produces electricity from and after December 31, 2010 and before January 1, 2021, using a qualified energy resource. 

To be eligible to take the income tax credit for renewable energy produced by a qualified energy generator, a taxpayer must obtain a Certificate of Renewable Energy Production Tax Credit from the Arizona Department of Revenue. ("Qualified energy generator" means a facility that has at least 5 megawatts generating capacity, that is located on land in Arizona owned or leased by the taxpayer, that produces electricity using a qualified energy resource and that sells electricity to an unrelated entity, unless the electricity is sold to a public service corporation.)