Investment Tax Credit (ITC) - 30% federal credit

MACRS + bonus depreciation for businesses

IRA Direct Pay or Transfer - nonprofits can receive cash in lieu of tax credits

100% sales tax exemption on solar and wind equipment and installations

Allows full TPT savings for residential, commercial, and utility-scale installs

New as of ~3 months ago per DSIRE (LINK)

Equipment value exemption: Renewables (solar/wind/geothermal/etc.) exempt from added property tax value (LINK)

Utilities/large-scale generation: equipment is assessed at just 20% of original cost (LINK)

Arizona law mandates 15% of retail sales from renewables by 2025, with 30% of that from distributed generation (LINK)

Other local utility programs may exist (e.g., Mohave Electric, SRP)- check DSIRE for region-specific options (LINK)

Nonprofits qualify under IRA Direct Pay, receiving 30% cash incentive, with no tax liability needed

Commercial installs may still leverage MACRS + ITC