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State of Arizona
Department of Revenue

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.)