West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21D - Residential Solar Energy Tax Credit
Section 110-21D-5 - Eligible Devices

Universal Citation: 110 WV Code of State Rules 110-21D-5

Current through Register Vol. XLI, No. 38, September 20, 2024

5.1. To qualify for the solar energy system tax credit, a solar energy system shall:

5.1.a. Be a new and complete system. The system must be able to collect, store, convert, monitor, and distribute energy to the residence it serves;

5.1.b. Be installed in the immediate vicinity of the residence served so that the solar energy is delivered directly to the residence; and

5.1.c. Be either a photovoltaic system, a solar domestic hot water system or an active solar space heating system.
5.1.c.1. For photovoltaic systems, the system must be able to generate electricity directly from sunlight and provide electricity for the home. These systems can either be "stand alone" systems that use batteries for storage of electricity or "grid interconnected" systems that allow the electric meter to spin backwards during periods where the photovoltaic system is generating more electricity than the load of the house.

5.1.c.2. For solar domestic hot water systems, the system must consist of solar collectors, a pump, a heat exchanger, and storage tanks designed to heat water.

5.1.c.3. For solar space heating systems, the system must consist of solar collectors, a pump, a heat exchanger, storage tanks, and a method of distributing the heat to areas of the house that need heat.

5.2. The following devices and systems do not qualify for the credit:

5.2.a. A system or portion of a system that uses non-solar sources in its operation, with the exception of power necessary to provide for the solar energy system components' incidental electricity needs;

5.2.b. A system or portion of a system that would be present if the solar energy system was not installed;

5.2.c A system that increases an existing residence's average annual energy consumption;

5.2.d. A system that is mobile;

5.2.e. A system that is not connected to the residence which it serves;

5.2.f. A system or portion of a system that is used or replaces a system or portion of a system for which this tax credit was taken;

5.2.g. Appliances (all voltages) -- refrigerators, lights, fans, televisions, etc., unless they are manufactured specifically for PV systems;

5.2.h. Conventional controls -- load controllers, programmable thermostats, etc., even if they are provided (gratis or otherwise) as part of the system;

5.2.i. Conventional heating/cooling systems -- air conditioners, heat pumps, evaporative coolers or furnaces, regardless of efficiency;

5.2.j. Conventional plumbing components -- water softeners, drinking water systems, etc., even if they are provided (gratis or otherwise) as part of the system;

5.2.k. Conventional skylights;

5.2.l. Conventional windows and window treatments -- dual-pane, low-e, shade screens, reflective and dark coatings, awnings, interior shades, drapes, and blinds;

5.2.m. Solar energy systems placed in service prior to July 2, 2009;

5.2.n. Fans -- ceiling, window, attic or interior;

5.2.o. Insulation (includes "outsulation") and radiant barrier;

5.2.p. Misting systems;

5.2.q. Paint -- ceramic or reflective roof coatings;

5.2.r. A passive solar hot-water system;

5.2.s. A passive solar space-heating system;

5.2.t. A passive solar space-cooling system;

5.2.u. Solar energy cars;

5.2.v. Solar greenhouses;

5.2.w. Solar pool collectors;

5.2.x Standard backup heating systems;

5.2.y. The addition of a new component part or ancillary equipment to an existing system;

5.2.z. Used solar energy components or systems;

5.2.aa. Vegetation -- shade trees, shrubs or grass; or

5.2.bb. Weather stripping or caulking.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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