✅ Federal Incentives
30% Investment Tax Credit (ITC) available for residential, commercial, agriculture, and nonprofit solar projects
MACRS plus bonus depreciation for commercial, industrial, and farm systems
IRA Direct Pay allows nonprofits and tax-exempt entities to receive the credit as a cash reimbursement
✅ State Incentives
⚠️ Georgia does not currently offer:
State-level solar tax credits or rebates
A sales tax exemption on solar equipment
A property tax exemption for added solar system value
⚡ Solar Easement Law
Georgia law protects homeowners' rights to sunlight for solar energy use
Solar easements can be legally recorded to prevent obstruction from neighboring structures or trees
✅ Utility & Local Incentives
⚡ Net Billing / Net Metering (voluntary by utility)
Not mandated statewide
Some utilities like Georgia Power and local EMCs offer net billing, but compensation is based on avoided-cost rates (typically 3–8 cents per kWh), lower than retail electricity rates
Net metering programs may have customer caps and size limits (e.g., 10 kW for residential systems)
⚡ EMC Rebates
Several Electric Membership Corporations (EMCs) offer one-time solar rebates, including:
Central Georgia EMC: $450 per kW installed (up to $4,500)
Sawnee EMC: $300 per kW (up to $3,000)
Other EMCs such as Jackson EMC may offer similar programs on a case-by-case basis
✅ Policy & Standards
Georgia does not have a Renewable Portfolio Standard (RPS)
Interconnection is governed by the 2001 Cogeneration and Distributed Generation Act
Residential systems up to 10 kW and non-residential systems up to 100 kW are eligible
Utilities must allow connection to the grid under standard terms
✅ Nonprofit & Commercial Incentives
Nonprofits can access the 30% IRA Direct Pay option as a cash incentive
Commercial entities and farms can take advantage of MACRS accelerated depreciation
Georgia Environmental Finance Authority (GEFA) is piloting Home Efficiency Rebates under federal guidance; these may expand to include solar incentives in the future