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Private Letter Ruling on the Eligibility of an Individual Panel Owner in an Offsite, Net-Metered Community-Shared Solar Project to Claim the Section 25D Tax Credit

September 1, 2015

The Internal Revenue Service has issued a Private Letter Ruling concluding that a particular owner of PV panels in an offsite, community-shared solar array is eligible for the residential tax credit under section 25D of the U.S. tax code.

Clean Energy Champions – The Importance of State Programs and Policies

June 22, 2015

This report provides the first-ever comprehensive look at the ways in which states are advancing clean energy and suggests how to further encourage growth.