Taxing Residential Solar
64 Pages Posted: 15 Oct 2019 Last revised: 2 Nov 2019
Date Written: October 15, 2019
Residential solar systems are becoming commonplace in many regions of the United States. Use of such systems raises issues in tax doctrine and policy that are not well appreciated and have not yet been systematically analyzed. The goals of this article are threefold: (1) to identify the main issues and to organize them into a coherent framework, (2) to analyze the doctrinal and policy ramifications of present law, and (3) to suggest improvements to present law.
Keywords: tax law, tax policy, solar, solar energy, environmental law, residential solar
Suggested Citation: Suggested Citation