Aside from the 30% tax credit and depreciation rules available from the United States government, there are additional solar incentive programs available in Utah. The overall goal of these programs is to reduce the total costs of installing a solar energy system.
Established in 2002, Utah's net-metering rules apply exclusively to investor-owned utilities and other cooperatives. These utilities are required to provide net-metering agreements to customers with renewable-power systems (25 kW or smaller), as well as to any non-residential customer with systems 2 megawatts or smaller. Excess power this is generated must be credited to the customer on the following month's bill.
Utah's Renewable Energy Rebate Program will cover $2 per installed DC watt (up to 25% of system costs or up to $8,750 per residential, $50,000 per commercial building). The Renewable Energy Rebate Program also covers solar water heaters, and provides up to $2,500 for residential systems ($10,000 for commercial systems).
Utah also sponsors several tax incentive programs. The Corporate Renewable Energy Systems Tax Credit allows for up to 25% of PV project costs, for an overall credit of $2,000 for residential systems ($50,000 for commercial systems).
The Personal Renewable Energy Systems Tax Credit, provides the same credit (25%) but for individual residents instead of contractors and companies. The third tax incentive is known as the Renewable Energy Sales and Use Tax Exemption, and exempts the purchase or lease of renewable-energy equipment from the state's sales taxes.
There are a number of individual utilities that sponsor rebate programs to promote the use of solar energy in Utah. The City of St. George offers $2,000 per kilowatt of installed AC power (up to $6,000 for residential systems, $20,000 for commercial). Questar Gas's Solar Water Heat Rebate Program gives up to $750 for installing solar-assisted water systems. The Rocky Mountain Power's Solar Incentive Program offers a rebate of $2.00 per watt of installed AC power (up to $6,000 for residential systems, up to $30,000 for non-residential). Logan City Light and Power offers a rebate of $2 per watt AC (up to $6,000 for residential systems and $10,000 for commercial). There are also several additional rebates to promote energy efficiency. For example, Washington City Power gives a similar rebate of $2 per watt AC (up to $6,000 for residential systems, $20,000 for commercial).