AlllDD laVD'iS NATL INST OF STANDARDS & TECH R I C.

A11 100937095

Eisenhard Robert M/State solar energy I QC100 U56 77-1297, 1977 C.I BOOK 1977

-1297

State Solar Energy Legislation

of 1976: A Review of Statutes

Relating to Buildings

Robert M. Eisenhard

Office of Building Standards and Codes Services

Center for Building Technology

Institute for Applied Technology

National Bureau of Standards

Washington, D.C. 20234

September 1977

Prepared for Energy Research and Development Administration

Division of Solar Energy

Washington, D.C. 20545

and

department of Housing and Urban Development

QC )ffice of Policy Development and Research

^'^^ Division of Energy, Building Technology and Standards

.U56 Vashington, D.C. 20410

77-1297
DATE DUE

FEB 2 4 1981

GAYLORO PRINTCO IN U.S. A.

\^
py BTAJTOARDS

LJBRARY

JUL 1 0 1979

NBSIR

STATE SOLAR ENERGY LEGISLATION

OF 1976: A REVIEW OF STATUTES

RELATING TO BUILDINGS

Robert M. Eisenhard

Office of Building Standards and Codes Services

Center for Building Technology

Institute for Applied Technology

National Bureau of Standards

Washington, D.C. 20234

September 1 977

Prepared for Energy Research and Development Administration

Division of Solar Energy

Washington, D.C. 20545

and

Department of Housing and Urban Development

Office of Policy Development and Research

Division of Energy, Building Technology and Standards

Washington, D.C. 20410

U.S. DEPARTMENT OF COMMERCE, Juanlta M. Kreps, Secretary

Dr. Sidney Herman, Under Secretary

Jorden J. Beruch, Assistant Secretary for Science and Technology

NATIONAL BUREAU OF STANDARDS, Ernest Ambler, Acting Director
V
Abstract

This report reviews State legislation on solar energy use in buildings

enacted in 1976. Acts involve tax incentives for the installation of solar

devices, support for the proposed Solar Energy Research Institute called

for in Public Law 93-473, solar standards. State energy offices, studies,

building requirements and solar projects. The Acts are identified and

abstracted and responsible State officials listed. The Acts, as well as supporting forms and other information, are included in the appendixes.

Keywords: Architecture; buildings; design; energy; legislation; solar;

standards; State.

TABLE OF CONTENTS

Page

Abstract li

1. Background 1

2. Purpose and Scope 1

3. Legislative Summary

.

2

4. State Legislation Review 3

Figure 1 States with Acts Providing for Income or Sales Tax

Incentives for Use of Solar Energy in Buildings 6

Figure 2 States with Acts Providing for Property Tax Incentives

for Use of Solar Energy in Buildings 7

Figure 3 States with Acts Providing for Research, Development,

Promotion or Investigation of Solar Energy 8

Figure 4 States with Acts Providing for Solar Standards, Easements

on Zoning, and Analysis of Life-cycle Costs of Buildings

Using Various Energy Resources 9

Appendixes

A. State Forms, Instructions, Data

3. State Legislation

54

1. Background

Utilization of solar energy continued to capture the interest of

State legislatures during 1976. In 1975, 120 bills dealing with the

application of solar energy in buildings were introduced In 1976,

this number of bills increased to 150. Of these, 44 bills were enacted

into law or were adopted as resolutions. The passage rate (29%) in 1976, was seven percent higher than in 1975 (22%) . This was perhaps due to

the fact that in many States the bills had been reviewed in 1975 and vrere improved or the perceived need for enactment was greater.

A number of observations can be made to justify the interest in solar

applications as an energy supply. The use of solar energy is viewed as an alternative fuel source to help offset rising utility costs from nonrenewable resources such as natural gas and oil. Solar heating and cooling

will be available in the event of fossil fuel curtailment. The national

objectives of energy self-sufficiency and utilization of renewable resources

can be assisted. As compared to other major energy resources, solar energy

probably causes the least environmental degradation. Transporation or transmission costs are negligible. And as an ultimate, safe, endless

energy supply, solar energy appears to be the most technically feasible

and likely to be obtained. The foregoing factors provide a backdrop for

the legislative interest developed in the solar related legislation in 1976.

2. Purpose and Scope

This report provides detailed information on 44 Acts enacted by State

legislatures in 1976. Many sources were contacted to obtain information on bills which contained building-related solar programs or which reflected

interest in the development of solar energy as a building energy source. The National Conference of State Legislatures and the National Solar Heating

and Cooling Information Center, as well as a large number of State building,

energy, tax and legislative reference agencies, were most cooperative in

supplying information and identifying Acts that might be included. Nevertheless, it is possible that some significant legislation may have been

overlooked in the search.

Some significant State solar programs are being developed under

general authority not particularly related to specific new legislation.

As an example, the total number of laws on the development of solar

standards does not necessarily equal all possible authority for such work.

Activity in this area can come from general energy agency authority, as well

1/ For a review of 1975 State solar energy Acts relating to buildings, see Eisenhard, Robert M. , National Bureau of Standards, "A Survey of State

Legislation Relating to Solar Energy," NBSIR 76-1082, April 1976.
as building regulatory authority. It should also be noted that nearly all

States now have some type of energy agency in operation although scope,

programs, staff, funding and responsbilities vary greatly among the States .2./ The States mentioned in this report represent only those which enacted

solar energy legislation.

3. Legislative Summary

The Acts referenced in this publication fall into numerous categories.

A large percentage deal with tax incentives and the location of the Solar

Energy Research Institute. Several Acts establish energy offices in the

respective States or mandate the development of solar energy standards.

Acts relating to a tax incentive for the installation and utilization

of solar devices accounted for 15 pieces of legislation passed by 12 States.

Two State Acts (Figure 1), Georgia HB 1480 (Substitute) and Michigan

HB 4137, provided sales tax relief for solar equipment. Michigan HB 4138

provides a tax exemption for tangible property such as solar collectors.

Five States (Figure 1) provided an income tax break for the cost of a solar system. California SB 218 allows a tax credit of 10% of the cost of

the system or $1,000, whichever is less, for the year of purchase. Hawaii

SB 2467 allows a tax credit of 10% of the cost of the solar device. If

this credit exceeds tax liability, it may be carried forward. Idaho HB 468

provides for a subtraction from taxable income of 40% of the cost of the

device the first year and 20% for each of three succeeding years. Kansas

HB 2969 allows an income tax credit for the individual taxpayer of 25% of

the cost of the system or $1,000, whichever is less, and a tax credit of

25% or $3,000 for a business or income-producing property. Massachusetts

SB 1664 provides a corporate deductior from taxable income for the cost

of installing a solar system. Arizona HB 2067 reduces the period of

amortization of a solar system from 60 to 36 months.

Seven States (Figure 2) passed laws establishing a real property tax

exemption for the installation of solar devices. Five of these Acts

specified that municipalities may provide this tax exemption. These Acts

are, Connecticut SB 652 (Substitute), Georgia SR 284, Maryland HB 1222,

Vermont HB 206, and Virginia HJR 10. The Georgia and Virginia actions

involved a Constitutional amendment approved by the voters in November 1976.

Hawaii SB 2467 and Michigan HB 4139 provide real property tax exemptions

without the need for local action.

Twelve Acts or Resolutions passed in nine States (Figure 3) involve

the potential location of the Solar Energy Research Institute in the

respective State. .3/ They are as follows:

Ij For a review of building energy conservation programs of 21 States, see Cooke, Patrick W. and Eisenhard, Robert M., National Bureau of Standards,

"Building Energy Conservation Programs — A Preliminary Examination of

Regulatory Activities at the State Level," NBSIR 77-1259, June 1977.

_3/ The Solar Energy Research Institute, A Federal laboratory as provided

for in the Solar Energy Research, Development, and Demonstration Act of 19

PL 93-473, October 26, 1974.
Arizona SJR 1002

Arizona HB 2067

Arizona SB 1057

Colorado HB 1259

Colorado HJR 1034

Michigan HB 5893

Minnesota HF 2688

Nebraska LR 104

New Jersey ACR 162

New Mexico HB 8 (Special Session)

Massachusetts HB 5155 Vermont JRS 35

These Acts and Resolutions range from pledges of support, to funding for

study and preparation of proposals, and the provision of appropriate land

or facilities.

Solar standards development (Figure 4) is called for in Connecticut

SB 652 (Substitute), Florida HB 776, and Minnesota HF 500.

Energy offices with specific solar energy authority or broadly responsible for "alternate" or "renewable" energy resources were established by

Georgia HB 1698 (Substitute), Kentucky HB 499, New York SB 9715-A, and

Washington SB 3172 (Substitute)

.

Acts or Resolutions providing for study of solar energy utilization are Arkansas HR 86 and Maryland HJR 48. Rhode Island SB 2465 extends the life

of the State Energy Technology Study Commission.

In California, Senate Constitutional Amendment #45 and SB 1524 both relate

to State loans for solar Installations. Both failed to get voter approval

in the November 1976 election.

California AB 2740 allows a city or county to require certain roof

pitches and directional alignments to accommodate installation of solar devices.

Arizona HB 2018 provides $38,500 for the operation of the Solar Energy

Research Commission and $22,350 for initiation of solar projects in the State.

California AB 3833 permits the Energy Resources Conservation and Development

Commission to participate in large-scale demonstration projects of alternate

energy systems. California AB 4032 provides that a public utility may be

allowed a rate of return one-half of one percent higher on capitol investment

projects designed to produce energy from renewable resources or on experimental

projects. Arizona HB 2050 allows the Solar Energy Research Commission to

prepare and sell solar energy publications. Massachusetts SB 1418 requires

life-cycle cost estimates for various systems including those utilizing solar

and wind energy, for new State buildings and major additions. Colorado HB 1206

requires life-cycle cost analysis, prior to construction, for State-owned or State-assisted facilities including analysis of energy consumption and com- parison of two or more system alternatives.

Data for each Act include the chapter number in the laws of 1976, the

approval and effective dates, a brief abstract, and the legal citation. To

allow future access to detailed information on program development or legislative effectiveness , the State agency and name of the State official are

listed. Forms used to implement the law and additional information, whenever

available, also are listed.

4. State Legislative Review

3
Arizona Page

SB 1057 ... 10

HB 2018 ... 11

HB 2050 ... 12

HB 2067 ... 13

SJR 1002 . . 14

Arkansas

HR 86 . . . 15

California

SB 218 ... 16

AB 1524 ... 17

AB 2740 ... 18

AB 3833 ... 19

AB 4032 ... 20

SCA 45 . . . 21

Colorado

HB 1206 ... 22

HB 1259 ... 23

HJR 1034 . . 24

Connecticut

SB 652 (Substitute) .25

Florida

HB 776 . . . 26

Georgia

HB 1480 (Substitute) 27

HB 1698 ... 28

SR 284 ... 29

Hawaii

SB 2467 ... 30

Idaho

HB 468 . . . 31

Kansas

HB 2969 ... 32

Kentucky

HB 499 ... 33

Maryland Pag^

HB 1222 ... ^4

HJR 48 . . . 35

Massachusetts

SB 1418 ... 36

SB 1664 ... 37

HB 5155 ... 38

Michigan

HB 4137 ... 39

HB 4138 ... 40

HB 4139 ... 41

HB 5893 ... 42

Minnesota

HF 500 ... 43

HF 2688 ... 44

Nebraska

LR 104 ... 45

New Jersey

ACR 167 .. . 46

New Mexico

HB 8 ... 47

New York

SB 9715A . . 48

Rhode Island

SB 2465 ... 49

Vermont

HB 206 ... 50

JRS 35 . . . 51

Virginia

HJR 10 . . . 52

Washington

SB 3172 (Substitute). 53

4
Key to Legislative Abbreviations

SB - Senate Bill

AB - Assembly Bill

HB - House Bill

HF - House File

SR - Senate Resolution

SJR or JRS - Senate Joint Resolution

SCA - Senate Constitutional Amendment

HR - House Resolution

HJR - House Joint Resolution

LR - Legislative Resolution (Unicameral legislature)

ACR - Assembly Concurrent Resolution

Definitions

A bill is a form or draft of a proposed statute presented to a legislature.

Bills may be proposed in any body of the legislature, such as the Senate, House,

or Assembly. A bill is termed a "House Bill" or "Senate Bill" depending on the

legislative body which originally proposed the statute. The term "Assembly"

is equivalent to the term House. Some States use the term "file" for bill.

Joint resolutions are processed similarly to bills and become law in the same manner. As with bills, the House or Senate designation indicates the place of

origin. Concurrent resolutions affect the operations of both Houses and normally are not legislative. Concurrent resolutions are used to express facts,

principles, opinions and purposes of the body. Upon passage, they are published

but normally do not receive Executive action. Simple resolutions affect the

operation of one legislative body and are preceded by the designation of the

body involved. If passed, they are published in an appropriate document. Each

State's use of the numerous terms may vary.

5
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ARIZONA

SB 1057

Chapter 156

Approval Date: June 27, 1976

Effective Date: September 23, 1976

ABSTRACT

This Act, in Section 6, transfers 300 acres at the Arizona State Experimental

Farm to ERDA for the Solar Energy Research Institute if it is located in Arizona.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Rudy E. Campbell, President

Board of Regents

1730 South Jen Tilly Lane #D

Tempe, Arizona 85281

(602) 967-7535

FORMS OF OTHER DOCUMENTS

i None

1^

10
ARIZONA

HB 2018

Chapter 3

Approval Date: March 19, 1976

Effective Date: March 19, 1976

ABSTRACT

This Act appropriates $38,500 for the Solar Energy Research Coinmission

through the fiscal year ending June 30, 1976. Also appropriated is

$22,300 for initiation of major solar energy projects within the State.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AI^ OFFICIAL

Dr. Robert M. Handy

Executive Director

Solar Energy Research Coinmission

Capitol Tower, Room 502

1700 W. Washington

Phoenix, Arizona 85007

(602) 271-3682

FORMS OR OTHER DOCUMENTS

None

11
ARIZONA

HB 2050

Chapter 12

Approval Date: April 20, 1976

Effective Date: September 23, 1976

ABSTRACT

This Act permits the Solar Energy Research Commission to prepare or have

prepared publications relating to solar energy and to sell such publications

at a price sufficient to cover the cost of their printing and binding.

LEGAL CITATION

Title 41, Chapter 3, Article 6 of the Arizona Revised Statutes is amended

by adding section 41-575.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Dr. Robert M. Handy

Executive Director

Solar Energy Research Commission

Capitol Tower, Room 502

1700 W. Washington

Phoenix, Arizona 85007

(602) 271-3682

FORMS OR OTHER DOCUMENTS

Publications of the Solar Energy Research Commission.

1?
ARIZONA

HB 2067

Chapter 129

Approval Date: June 27, 1976

Effective Date: June 27, 1976

ABSTRACT

This Act reduces the amortization period of solar devices from sixty to

thirty-six months as it affects computation of net income for tax purposes.

The solar device may be part of a residential, commercial, industrial or governmental installation designed to produce heat or electricity. [See

Chapter 93, (Senate Bill 1011) of 1975.] The Act also appropriates $250,000

to the Solar Energy Research Commission to defray costs of locating the Solar

Energy Research Institute in Arizona.

LEGAL CITATION

This Act amends Section A3-123.37 of the Arizona Revised Statutes.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Neal Trasente, Director

Department of Revenue

Capitol Building - West Wing

Phoenix, Arizona 85007

(602) 271-3393

FORMS OR OTHER DOCUMENTS

Questions and Answers sheet.

ADDITIONAL INFORMATION

Use Miscellaneous Section on itemized deduction tax form.

13
ARIZONA

SJR 1002

Approval Date: May 22, 1976

Effective Date: September 23, 1976

ABSTRACT

This Resolution pledges the support of the Arizona Legislature for the

establishment of the Solar Energ}^ Research Institute in Arizona. The

pledge includes State-owned land, resources at State education institutions

and start-up assistance.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Dr. Robert M. Handy

Executive Director

Solar Energy Research Commission

Capitol Tower, Room 502

1700 W. Washington

Phoenix, Arizona 85007

(602) 271-3682

FORMS OR OTHER DOCUMENTS

None

14
ARKANSAS

HR 86

Approval Date: January 27, 1976

Effective Date: January 27, 1976

ABSTRACT

This Resolution provides for the appointment of a three- member committee

from the House of Representatives to study the feasibility of legislation

to grant tax exemption and other incentives for the use of solar energy systems

by the residents of the State.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

J. B. Smith, Chairman

House Solar Energy Committee

Box 648

Marianna, Arkansas 72360

(501) 295-2588

FORMS OR OTHER DOCUMENTS

None

15
CALIFORNIA

SB 218

Chapter 168

Approval Date: May 20, 1976

Effective Date: May 20, 1976

ABSTRACT

This Act allows an Individual or a corporation to deduct 10% of the installation

cost of a solar energy device or $1,000, whichever is less, from net income tax.

The tax deduction applies to devices designed to produce heat or electricity.

The Act will expire in five years.

LEGAL CITATION

This Act amends Section 17055, repeals and replaces Section 17052.5 and

repeals and replaces Chapter 3.5 (commencing with Section 23601) of

Part II of Division 2 of the Revenue and Taxation Code.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Martin Huff, Executive Director

Franchise Tax Board

Post Office Box 1468

Sacramento, California 95807

(916) 445-0408

FORMS OR OTHER DOCUMENTS

1. Form 3805L, "Statement to. Support Solar Energy Credit."

2. "540 Individual Income Tax 1976," page 3, Solar Energy Tax Credit.

3. Form 540 » "Individual California Income Tax," Part V, line 67.

16
CALIFORNIA

SB 1524

Chapter 264

Approval Date: June 25, 1976

Effective Date: The Act did not become effective since it did not receive

a majority of affirmative votes in the general election

of November 2, 1976. It was identified on the ballot as Proposition 3 and included $25 million for loans.

ABSTRACT

This Act authorizes the Energy Resources, Conservation and Development

Commission to make loans for financing residential energy insulation and

residential solar heating and cooling systems and to finance informational

and educational programs. The loans would be made from funds provided by

the sale of State issued bonds. The bond issue was to be voted on by the

electorate at the 1976 general election. Without approval of the bonds, the

law would not become operative.

LEGAL CITATION

This Act adds Chapter 5.2 (commencing with Section 25410) to Division 15

of the Public Resources Code.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Richard L. Maullin, Chairman

Energy Resources Conservation and Development Commission

111 Howe Avenue

Sacramento, California 95825

(916) 322-3690

FORKS OR OTHER DOCUMENTS

None

17
CALIFORNIA

August 27, 1976

January 1, 1977

ABSTRACT

This Act authorizes any city or county to require new buildings subject to

the State Housing Law to be constructed to permit installation of

solar devices. Specifically mentioned as items subject to regulation are

roof pitches and alignments, which will maximize efficiency for the collection

of solar energy.

LEGAL CITATION

This Act adds Section 17959 to the Health and Safety Code.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Xavier Mendoza, Chief

Division of Codes and Standards

Department of Housing and Community Development

921 10th Street

Sacramento, California 95814

(916) 445-9471

FORMS OR OTHER DOCUMENTS

None

AB 2740

Chapter 670

Approval Date:

Effective Date:

18
CALIFORNIA

AB 3833

Chapter 664

Approval Date:

Effective Date:

August 27, 1976

January 1, 1977

ABSTRACT

This Act authorizes the Energy Resources Conservation and Development

Commission to participate in large-scale demonstrations of alternative

energy systems sited in California in cooperation with Federal agencies,

regional compacts^ other State governments and other participants.

Alternative energy sources include geothermal and solar. Not more than

one-half of the Commission's appropriated research and development funds

shall be expended for large-scale demonstration of alternative energy

systems

.

LEGAL CITATION

This Act amends Section 25600 of the Public Resources Code.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Richard L. Maullin, Chairman

Energy Resources Conservation and Development Commission

111 Howe Avenue

Sacramento, California 95825

(916) 322-3690

FORMS OR OTHER DOCUMENTS

None

19
CALIFORNIA

AB 4032

Chapter 835

Approval Date:

Effective Date:

September 8, 1976

January 1, 1977

ABSTRACT

This Act provides that a public utility may be allowed a rate of return from

one-half to one percent higher on capital investment in projects designed to

produce energy from renewable resources. This includes solar, geo thermal,

wind, or hydroelectric resources which will result in lower costs over the system's

life than existing systems utilizing atomic energy, fossil fuels or natural gas.

It also allows a higher rate of return for experimental projects reasonably

designed to improve or perfect technology to generate energy from renewable

resources or reduce environmental pollution.

LEGAL CITATION

This Act amends Section 454 of the Public Utilities Code.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Robert Batinovich, Chairman

Public Utilities Commission

350 McAllister Street

San Francisco, California 94102

(415) 557-3703

FORMS OR OTHER DOCUMENTS

None

20
CALIFORNIA

Senate Constitutional Amendment No. 45

Resolution Chapter 61

Approval Date: Enrolled to Secretary of State, June 24, 1976.

Effective Date: This proposed Constitutional Amendment was placed on the

November 2, 1976, ballot as Proposition 12 and was defeated.

ABSTRACT

This proposed Constitutional amendment would expressly authorize the

Legislature to provide a program of State loans for financing installation

of energy insulation or solar heating or cooling systems in residential

structures, and would allow loans to bear interest at less than prevailing

naarket rates.

LEGAL CITATION

If approved by the voters, this Constitutional amendment would have added

Section 12 to Article XVI of the Constitution.

RESPONSIBLE STATE AGENCY AND OFFICIAL

None

FORMS OR OTHER DOCUMENTS

None

21
COLORADO

HB 1206

Chapter 116, Session Laws of Colorado 1976

Approval Date: April 30, 1976

Effective Date: January 1, 1977

ABSTRACT

This Act requires that life-cycle cost analysis and energy conservation

practices are to be employed in all new or renovated major State-owned or assisted facilities. Analysis shall include such items as positioning the

facility on its physical site, the amount and type of fenestration, thermal

performance and efficiency, illumination levels, the comparison of two or more alternative energy systems and the initial and annual operating costs

of energy consuming systems.

LEGAL CITATION

This Act amends Article 37 of title 24, Colorado Revised Statutes 1973,

as amended, by the addition of Sections 24-37-100.2 and 100.3 and sections

24-37-103, 24-37-104 and 24-37-107.

RESPONSIBLE STATE AGENCY AND OFFICIAL

David Foote, Executive Director

Office of State Planning and Budgeting

State Services Bldg. Rm 617

1525 Sherman

Denver, Colorado 80203

(303) 892-3386

FORMS AND OTHER DOCUMENTS

Guidelines and examples of life cycle cost analysis are available from

Jack Wetzner (303) 892-2626 at the Agency noted above.

22
COLORADO

HB 1259

Chapter 20, Sessions Laws of Colorado 1976

Approval Date: May 4, 1976

Effective Date: May 4, 1976

ABSTaACT

This Act appropriates $40,500 to the Office of the Governor for studying

the feasibility of locating the Solar Energy Research Institute in this

State.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Hank Rase, Executive Director

Governor's Energy Policy Council

State Capitol

Denver, Colorado 80207

(303) 892-2507

FORMS AND OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

A Proposal for locating the Solar Energy Research Institute in Colorado

was developed, and it will be released when permitted by the Energy Research

and Development Administration. Golden, Colorado was selected as the site

for the Institute.

23
COLORADO

HJR 1034

Approval Date: April 23, 1976

Effective Date: April 23, 1976

ABSTRACT

This Resolution supports the location of the Solar Energy Research Institute

in the State of Colorado. It also assures the Energy Research and Development Administration that adequate land and other necessary support will be

provided for the Institute if Colorado is chosen as the site.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

None

FORMS OR OTHER DOCUMENTS

None

24
CONNECTICUT

SB 652 (Substitute)

Public Act 76-409

Approval Date: June 2, 1976

Effective Date: June 2, 1976

ABSTRACT

This Act provides, subject to municipal ordinance, a real property tax

assessment exemption for a building or addition equipped with a solar

energy heating or cooling system (including windmills and watermills).

It provides the exemption for the assessed valuation caused by the

solar device for fifteen years from initial construction. The building

construction must commence on or after October 1, 1976 and prior to

October 1, 1991. The Act also provides that the Commissioner of Planning

and Energy Policy will establish standards for solar energy systems.

LEGAL CITATION

This Act amends Section 12-81 of the general statutes as amended, by

adding a new Subsection 56. Section 16a-14 of the general statutes as amended by section 9 of Public Act 75-537, is repealed and substituted

by Section 2 of this Act.

RESPONSIBLE STATE AGENCIES ANB OFFICIALS

Lynn Alan Brooks, Commissioner

Department of Planning and Energy Policy

20 Grand Street

Hartford, Connecticut 06115

(203) 566-2800

Gerald J. Heffernan

Tax Commissioner

Tax Department

92 Farmington Avenue

Hartford, Connecticut 06115

(203) 566-7120

FORMS AND OTHER DOCUMENTS

1. "Proposed Standards for Solar Energy Systems."

2. Form M-44, "Tax Exemption Application - Solar Energy Systems."

ADDITIONAL INFORMATION

The Department of Planning and Energy Policy reports that as of

June 1, 1977, 62 towns had passed the local property tax assessment

exemption. The proposal is under consideration in approximately 30 other

localities.

25
FLORIDA

HB 776

Chapter l^-lk(i

Approval Date: June 23, 1976

Effective Date: October 1, 1976

ABSTRACT

This Act directs the Florida Solar Energy Center to develop and promulgate

standards for solar energy systems and to develop criteria and maintain the

capability for testing the performance of such systems. All solar systems

manufactured or sold in Florida which meet the standards may display

accepted results of approved performance tests. The Act also directs

the Department of Education to develop a pilot program to determine

the feasibility of utilizing solar energy in public schools.

LEGAL CITATION

This Act may be cited as the "Solar Energy Standards Act of 1976."

RESPONSIBLE STATE AGENCY AND OFFICIAL

Dr. John S. Blakemore

Acting Director

Florida Solar Energy Center

300 State Road 401

Cape Canaveral, Florida 32920

C305) 783-0300

FORMS AND OTHER DOCUMENTS

1. "Test Methods and Minimum Standards for Solar Collectors FSEC 76-1," 27 pages.*

2. "Operation of the Collector Certification Program FSEC 76-2," 9 pages.*

3. "Test Facilities and Procedures," 5 pages. (1st page only in Appendix A)

4. "Test Data Collection and Test Report Content," 7 pages.*

5. "Collector Documentation Form."

6. "Structural Certificate Form."

7. "Agreement for Solar Collector Testing."

8. "Agreement for Solar Collector Labeling."

*cover only reproduced in Appendix A for identification.

ADDITIONAL INFORMATION

Flat plate collector test beds are complete and in use.

26
GEORGIA

HB 1480 (Substitute)

Act 1030

Approval Date: March 24, 1976

Effective Date: July 9, 1976

ABSTRACT

This Act allows a refund of salp.s tax on the purchase of machines

and equipment used directly in the conversion of solar energy for heating,

cooling, drying or water heating. Agricultural, industrial, commercial

and residential property is included. The refund authorization extends

until July 1, 1986.

LEGAL CITATION

This Act amends the Georgia Laws of 1951 (p. 360) as amended, by adding at

the end of Section 3(C)2, a new subparagraph (z).

RESPONSIBLE STATE AGENCY AND OFFICIAL

Chandler A. Hewell

Director of Sales and Use Tax Division

Department of Revenue

Room 310, Trinity and Washington Building

Atlanta, Georgia 30334

(404) 656-4060

FORMS AND OTHER DOCUMENTS

"The Georgia Retailers' and Consumers' Sales and Use Tax Act of 1951,"

(cover and page 12)

.

27
GEORGIA

HB 1698 (Substitute)

Act 1445

Approval Date: April 9, 1976

Effective Date: July 1, 1976

ABSTRACT

This Act creates the Georgia Council for Energy Resources and the Office

of Energy Resources. It delineates the responsibilities of the Council

as well as the powers and duties of the Office. Alternative energy

technologies are noted as one area in which the Office is to inform, educate,

and provide materials to State agencies and the public.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Ms. Omi Walden

Director, Office of Energy Resources, Room 615

270 Washington Street, S.W.

Atlanta, Georgia 30334

(404) 656-5176

FORMS AND OTHER DOCUMENTS

Georgia Office of Energy Resources Functional Outline.

28
GEORGIA

SR 284

Resolve 167

Ratified:

Effective Date:

November 2, 1976

January 1, 1977

ABSTRACT

This Resolve provides a constitutional amendment to allow any county or municipality to exempt from ad valorem taxation tangible property used in

a solar energy heating or cooling system. It also exempts from taxation the

value of certain tangible property consisting only of machinery and equipment

directly used in the manufacture of solar energy heating or cooling systems.

This authority extends to July 1, 1986.

LEGAL CITATION

This Resolve when it was approved by the voters at the November 2, 1976,

general election , amended the State Constitution Article VII, Section I,

Paragraph IV.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Local City Council or Board of Supervisors .

FORMS AND OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

Coweta and Haversham Counties have adopted an appropriate tax ordinance

under this constitutional change.

29
HAWAII

SB 2467

Act 189

Approval Date: June 2, 1976

Effective Date: July 1, 1976

ABSTRACT

This Act creates an income tax credit for an individual or corporate

resident taxpayer for the installation of a solar energy device. The

credit may not exceed 10% of the cost of the device, and it must have

been placed in service after December 31, 1975, and before December 31,

1981. If the tax credit exceeds liability, it can be carried forward

to future years. The Act also provides for a real property tax exemption

for installation of an alternate energy device (one not using fossil or nuclear fuels) or for an improvement that increases the efficiency of a system using fossil fuels. The application of this section applies from

June 30, 1976, to December 31, 1981.

LEGAL CITATION

This Act amends Chapter 235 of Hawaii Revised Statutes by adding Section

235-12, and Chapter 246 by adding Section 246-34.10.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Gordon Wong, Director

Department of Taxation

Hale Auhdo Building

425 South Queen Street

Honolulu, Hawaii 96813

(808) 548-2211

FORMS AND OTHER DOCUMENTS

1. Form N-157, "Claim for Solar Energy Devices Tax Credit."

2. Form N-157A, "Information Statement concerning claim for solar energy

30
IDAHO

HB 468

Chapter 212

Approval Date: March 19, 1976

Effective Date: January 1, 1976

ABSTRACT

This Act provides a deduction from an individual's taxable income for the

cost of adding insulation, weatherstripping, and storm windows or doors

to his residence. Also, a taxpayer who installs an alternative energy

device (solar, geothermal, wind or wood) to his residence may deduct 40%

of its cost from his taxable income the first year and 20% per year for three

additional years. The deduction may not exceed $5,000 in any one taxable

year.

LEGAL CITATION

This Act amends Chapter 30, Title 63 of the Idaho Code by adding new

Sections 63-3022B and 63-3022C.

RESPONSIBLE STATE AGENCY AND OFFICIAL

D. C. Ambrose, Deputy Commissioner

State Tax Commission

P.O. Box 36

Boise, Idaho 83722

(208) 384-3146

FORMS AND OTHER DOCUMENTS

1. Form 40, "Idaho Individual Income Tax Return."

2. "1976 Idaho Individual Income Tax Instruccions , " (pages 6 and 7).

31
KANSAS

HB 2969

Chapter 434

Approval Date: April 13, 1976

Effective Date: July 1, 1976

ABSTRACT

This Act provides an income tax credit of 25% of the cost of a solar energy

system or $1,000, whichever is less, for an individual taxpayer who installs

the system in his principal residence. It also allows a taxpayer, who installs

a solar energy system on business or income-producing property, an income tax

credit of 25% of the cost or $3,000, whichever is less, and allows amortization

of the device over sixty months.

LEGAL CITATION

This Act amends K.S.A. 1975 Supp. 79-32,120 and 79-32,138 repealing the

existing sections.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Kent Kalb, Secretary of Revenue

Second Floor

State Office Building

Topeka, Kansas 66612

(913) 296-3041

FORMS AND OTHER DOCUMENTS

1. Form K-35, "Solar Energy Credit Schedule."

2. For a K-35A, "Certification of Solar Energy Transfer."

3. "1976 Kansas Corporation Income Tax Booklet," (page 4).

4. "1976 Kansas Individual Income Tax Booklet," (page 5).

3?
KENTUCKY

HB 499

Chapter 299

Approval Date: March 30, 1976

Effective Date: July 1, 1976

ABSTRACT

This Act is a broad governmental reorganization Act. It establishes a Kentucky Center for Energy Research and a Department of Energy. It also

creates a Board of Energy Research and an Energy Resources Advisory

Commission. Although not specifically mentioned in the authorities of the

agencies, research and program development on solar energy could be con- ducted under the general authority outlined in the Act.

LEGAL CITATION

The Act adds a number of new sections and amends others in the Kentucky

Revised Statute 152.

RESPONSIBLE STATE AGENCIES AND OFFICIALS

Damon W. Harrison, Commissioner David D. Drake, Administrator

Department of Energy Kentucky Center for Energy Research

Capitol Plaza Tower P.O. Box 11888

Frankfort, Kentucky 40601 Iron Works Pike

(502) 564-7416 Lexington, Kentucky 40511

(606) 252-5535

FORMS OR OTHER DOCUMENTS

1j "Kentucky Center for Energy Research. - Agency .Mission. Programs -

2. "Kentucky Energy Conservation Plan - A Summary," (cover and table of

contents only)

.

33
MARYLAND

HB 1222

Chapter 740

Approval Date: May 17, 1976

Effective Date: July 1, 1976

ABSTRACT

This Act allows Baltimore City, any city within a county or any county

to provide for tax credits against local real property taxes for the use

of solar energy heating or cooling units. The authorization applies to

residential and non-residential buildings for a maximum of three years.

The amount of credit and other specifics are left to the localities.

LEGAL CITATION

This Act adds a new Section 12F-4 to Article 81 of the Annotated Code

of Maryland.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Local City Councils or County Boards of Supervisors.

FORMS AND OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

In 1975, Maryland passed HB 1604 (Chapter 509 of the Session Laws of 1975),

This Act provided that solar energy heating and cooling units installed in

existing or newly constructed residential or non-residential buildings shall

not cause the assessment of the building to be greater than with a conventional

heating or cooling unit.

34
MARYLAND

HJR 48

Resolution No. 49

Approval Date: May 4, 1976

Effective Date: May 4, 1976

ABSTRACT

This Resolution requests the Governor to appoint a Solar Energy Commission

to study and review solar energy applications to insure protection of the

consumer and to facilitate the use of solar energy in both the public and

private sectors. The Commission would report to the 1977 Legislature.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

No Commission was established.

FORMS AND OTHER DOCUMENTS

None

35
MASSACHUSETTS

SB 1418

Chapter 433

Approval Date: October 19, 1976

Effective Date: January 1, 1977

ABSTRACT

This Act requires that life-cycle cost estimates be made for all new State

buildings or building additions which add 10% to the gross floor space, and

whose construction costs exceed $25,000. Energy systems to be investigated,

include those utilizing solar and wind energy. For the purpose of determining

the life-cycle cost estimates, the initial building design must be placed on

the selected site to maximize exposure to sun for a solar energy system or exposure to the wind for a wind energy system.

LEGAL CITATION

This Act amends Chapter 149 of the General Laws by adding Section 44M.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Walter Poitrast, Director

Bureau of Building Construction

One Ashburton Place, 15th Floor

Boston, Massachusetts 02108

(617) 727-4050

FORMS AND OTHER DOCUMENTS

"Regulations Requiring Life Cycle Cost Estimates for Solar and Wind

Energy Utilization for Construction by Public Awarding Authorities,"

Ccover and table of contents only)

.

ADDITIONAL INFORMATION

Hearings on the draft regulations were held in May 1977.

36
MASSACHUSETTS

SB 1664

Chapter 487

Approval Date: October 26, 1976

Effective Date: January 1, 1976

ABSTRACT

This Act allows a corporate deduction from net taxable income for an expenditure for installation of, or conversion to, a solar or windpowered climatic control unit or water heating unit. The unit must be

located in the Commonwealth and used exclusively in the corporation's

trade or business. Also, the unit will not be subject to tax as tangible

property.

LEGAL CITATION.

This Act amends Chapter 63 of the General Laws by adding a new Section 38H.

RESPONSIBLE STATE AGENCIES AND OFFICIALS

Walter Poitrast, Director

Bureau of Building Construction

One Ashburton Place, 15th Floor

Boston, Massachusetts 02108

(617) 727-4050

Owen L. Clarke

Commissioner of Corporations and Taxation

100 Cambridge Street, Room 806

Boston, Massachusetts 02204

(617) 727-4201

FORMS AND OTHER DOCUMENTS

1 Form 355A, "Domestic Business or Manufacturing Corporation Excise Return

2! Form 355R, "Foreign Business or Manufacturing Corporation Excise Return.

37
MASSACHUSETTS

HB 5155

Chapter 226

Approval Date: July 2, 1976

Effective Date: July 2, 1976

ABSTRACT

This Act provides 300 acres of land with buildings in Westboro,

Massachusetts, for the site of the Solar Energy Research Institute

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

John R. Buckley, Secretary

Executive Office of Administration and Finance

Room 312, State House

Boston, Massachusetts 02133

(617) 727-2040

FORMS OR OTHER DOCUMENTS

None

38
MICHIGAN

HB 4137

Public Act 132

Approval Date: May 27, 1976

Effective Date: January 1, 1976

ABSTRACT

This Act provides that receipts from sales of solar, wind or water energy

conversion devices will not be used to compute tax liability for business

taxes. The device can be used for heating, cooling or electrifying an existing or new residential or commercial building. This will be

effective only until January 1, 1985.

LEGAL CITATION

This Act amends Act No. 167 of the Public Acts of 1933, as amended, being

Sections 205.51 to 205.78 of the Compiled Laws of 1970 by adding

Section Ah.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Edward Kane, Secretary

State Tax Commission

Department of Treasury

Lansing, Michigan 48922

(517) 373-0500

FORMS AND OTHER DOCUMENTS

None

39
MICHIGAN

HB 4138

Public Act 133

Approval Date: May 27, 1976

Effective Date: January 1, 1976

ABSTRACT

This Act provides that the tangible property (use) tax will not apply to

solar, wind or water energy conversion devices used to heat, cool or electrify new or existing residential buildings.

LEGAL CITATION

This Act amends Act No. 94 of the Public Acts of 1937, as amended, being

Sections 205.91 to 205.111 of the Compiled laws of 1970 by adding

Section 4h.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Edward Kane, Secretary

State Tax Commission

Department of Treasury

Lansing, Michigan 48922

(517) 373-0500

FORMS AND OTHER DOCUMENTS

None

40
MICHIGAN

HB 4139

Public Act 135

Approval Date: May 27, 1976

Effective Date: January 1, 1976

ABSTRACT

This Act provides an exemption for solar, wind or water energy conversion

devices from real and personal property taxes, sales taxes and use taxes.

A certificate of tax exemption will be issued by the State Tax Commission

upon appropriate application. Authority to issue certificates expires

June 30, 1985.

LEGAL CITATION

This Act amends Section 7 of Act No. 206 of the Public Acts of 1893, as amended, being Section 211.7 of the Compiled Laws of 1970, by adding

Section 7h.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Edward Kane, Secretary

State Tax Commission

Department of Treasury

Lansing, Michigan 48922

(517) 373-0500

Township or City Assessor

FORMS AND OTHER DOCUMENTS

1. "Application for Solar, Wind or Water Energy Tax Exemption Certificate."

2. "Solar, Wind or Water Energy Tax Exemption Certificate."

3. Form Cover Letters with Example of Exemption.

41
MICHIGAN

HB 5893

Public Act 80

Approval Date: April 14, 1976

Effective Date: April 14, 1976

ABSTRACT

This Act provides an appropriation of $220,000 for preparing a proposal

to the Energy Research and Development Administration in connection with

the location of the proposed Solar Energy Research Institute in Michigan,

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

None

FORMS AND OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

A proposal was prepared by a private association by agreement with the State

and submitted by the Governor. For information contact:

John Mogk, President

Michigan Energy and Resource Research Association (MERRA)

728 Executive Plaza

Detroit, Michigan 48226

(313) 964-5030

42
MINNESOTA

HF 500

Chapter 333

Approval Date: April 19, 1976

Effective Date: April 20, 1976

ABSTRACT

This Act provides for promulgation of quality and performance standards

for solar energy systems by December 31, 1976. Manufacturers or retailers

of solar energy systems shall disclose to potential purchasers the extent

to which their system meets or exceeds each quality standard. It also

includes prohibition of decorative gas lamps, establishes standards for

energy conservation in public buildings and provides for energy surveys

in public buildings and the review of energy research and demonstration

projects.

LEGAL CITATION

This Act, as it relates to solar energy standards, amends Chapter 116H of

the Minnesota Statutes of 1974 by adding Section 116H.127.

RESPONSIBLE STATE AGENCY AND OFFICIAL

William F. Anderson, Director

Building Code Division

Department of Administration

Seventh and Roberts Streets

St. Paul, Minnesota 55101

(612) 296-4626

FORMS AND OTHER DOCUMENTS

Proposed standards titled, "Standards of Performance for Solar Energy

Systems and Subsystems Applied to Energy Needs of Buildings," are available from the Agency noted above.

ADDITIONAL INFORMATION

Public hearings on the proposed standards were held May 17, 1977.

43
MINNESOTA

HF 2688

Resolve No. 2

Approval Date: April 13, 1976

Effective Date: April 13, 1976

ABSTRACT

This Resolve supports the location of the Solar Energy Research Institute

in Minnesota and pledges State support for its management and location.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Joan Anderson Growe

Secretary of State

Room 180, State Office Building

Wabasha Street

St. Paul, Minnesota 55155

(612) 296-2079

FORMS AND OTHER DOCUMENTS

None

44
NEBRASKA

LR 104

Approval Date: January 7, 1976

Effective Date: January 7, 1976

ABSTRACT

This Resolution pledges the full support and encouragement of the

Legislature for efforts to secure the Solar Energy Research Institute

for Nebraska.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

None

FORMS AND OTHER DOCUMENTS

None

45
NEW JERSEY !

ACR 167 I Approval Date: October 12, 1976

Effective Date: October 12, 1976

ABSTRACT

This Resolution urges that the Solar Energy Research Institute be located

in New Jersey and pledges the full cooperation of the Legislature to

efforts toward locating it in the State as well as ensuring its success.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

None

FORMS OR OTHER DOCUMENTS

None

46
NEW MEXICO

HB 8 of Special Session (HB 74 of Regular Session)

Chapter 12

Approval Date: March 4, 1976

Effective Date: March 4, 1976

ABSTRACT

This Act provides an appropriation of $250,000 for preparing, submitting

and monitoring a proposal to the Energy Research and Development

Administration in support of the location of the Solar Energy Research

Institute in New Mexico.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Fred O'Cheskey, Administrator

Energy Resources Board

P.O. Box 2770

Santa Fe, New Mexico 87501

(505) 827-2472

FORMS AND OTHER DOCUMENTS

A proposal was prepared.

Contact: Dean William A. Gross

Farris Engineering Center

University of New Mexico

Albuquerque, New Mexico 87131

(505) 277-5521

47
NEW YORK

SB 9715-A

Chapters 819-821

Approval Date: July 26, 1976

Effective Date: August 25, 1976

ABSTRACT

This Act establishes a State Energy Office to develop and implement State

policies on energy and energy resources. Functions include studies of

energy resources and projected supply and demand, an energy information

clearinghouse, education programs, promulgation of energy use standards

for State buildings, and accelerated development and use of renewable

energy sources. The Act also creates an Energy Advisory Council.

LEGAL CITATION

This Act adds Chapter 17-A to the consolidated laws including Articles 1,

3, 5 and 7.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Jeffrey C. Cohen, Acting Commissioner

New York State Energy Office

Swan Street Building

Core 1, 2nd Floor

Empire State Plaza

Albany, New York 12223

(518) 474-8313

FORMS AND OTHER DOCUMENTS

Flyer - "New York State Energy Office."

48
RHODE ISLAND

SB 2465

Resolution 131

Approval Date: April 8, 1976

Effective Date: April 8, 1976

ABSTRACT

This Resolution extends the life of the State Energy Technology Study

Commission created in 1975 by Resolution No. 59. The purpose of the

Commission is to study solar and wind energy, and its report is due

March 16, 1977.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

Senator Richard A. Licht,

Chairman, Energy Technology Study Commission

350 Cole Avenue

Providence, Rhode Island 02906

(401) 421-5650

FORMS OR OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

Final report will probably be available in January 1978.

49
VERMONT

HB 206

Chapter 226

Approval Date: April 7, 1976

Effective Date: July 1, 1976

ABSTRACT

This Act allows a town to exempt alternate energy sources from real or personal property taxation. Alternate energy sources include grist

mills, windmills, facilities for the collection of solar energy or conversion of organic matter to methane, and all component parts thereof

including land not to exceed 1/2 acre. The Act also authorizes a town

to appoint an energy coordinator.

LEGAL CITATION

This Act adds Section 3845 to 32 Vermont Statutes Annotated (V.S.A.),

amends 32 V.S.A. Section 9601(6) and adds to 24 V.S.A. Chapter 33,

Subchapter 12, Section 1131.

RESPONSIBLE STATE AGENCIES AND OFFICIALS

Brendan J. Whit taker. Director

State Energy Office

State Office Building

110 State Street

Montpelier, Vermont 05602

(802) 828-2768

George O'Brien, Chief

Prcyperty Tax Division

Tax Department

Pavillion Office Building

Montpelier, Vermont 05602

(802) 828-2536

Assessors or Selectmen of each town

FORMS AND OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

As of May 1977, approximately 20 towns have adoptea the alternate energy

tax exemption and approximately 80 have appointed an energy coordinator.

50
VERMONT

J.R.S. 35

Resolution 63

Approval Date: March 23, 1976

Effective Date: March 23, 1976

ABSTRACT

This Resolution provides the support and cooperation of the Vermont General

Assembly to the regional effort to ensure the siting of the Solar Energy

Research Institute in New England. It also indicates support for

development of an inventory of State and private resources in Vermont in

order to promote the siting of the Institute.

LEGAL CITATION

None

RESPONSIBLE STATE AGENCY AND OFFICIAL

None

FORMS AND OTHER DOCUMENTS

None

51
VIRGINIA

HJR 10 (LD 0501)

Chapter 782

Approval Date: February 12, 1976, (House); March 9, 1976, (Senate)

Approved by voters as a Constitutional amendment November 2,1976

Effective Date: 1977 law makes the actual effective date of this amendment

January 1, 1978

ABSTRACT

This Resolution, when approved by the electorate as a Virginia Constitutional

amendment, allows the General Assembly to define as a separate subject

of taxation any property, including real or personal property, equipment,

facilities, or devices, used for the purposes of transferring or storing

energy. Also by general law the Assembly may allow the governing body of

any county, city, town or regional government to exempt or partially exempt

or partially exempt such property.

LEGAL CITATION

This Resolution, as it relates to solar energy would amend Article X,

Section 6 of the Constitution of Virginia.

RESPONSIBLE STATE AGENCY AND OFFICIAL

E. A. Ragland, Executive Director

State Office of Housing

Six North Sixth Street, Suite 202

Richmond, Virginia 23219

(804) 786-7891

Local building departments of counties,

towns or cities adopting an ordinance

pursuant to this Constitutional amendment.

FORMS AND OTHER DOCUMENTS

Regulations and forms are under development by the State Board of Housing

and the State Office of Housing.

ADDITIONAL INFORMATION

HB 1404, Chapter 561 of Laws of 1977 implements this Constitutional

authority. Regulations setting forth criteria are to be established by

the State Board of Housing. Forms will be provided by the State Office

of Housing and that Office, in conjunction with local building departments,

will certify systems as meeting the established criteria. The certificate

will be sent to the local assessing officer and the exemption will be

permitted for a term of not less than five years.

52
WASHINGTON

SB 3172 (Substitute)

Chapter 108

Approval Date: March 19, 1976

Effective Date: March 15, 1976

ABSTRACT

This Act creates a State Energy Office with authority to collect data,

develop guidelines for conservation plans, prepare studies, coordinate

State energy activities, and recommend programs and policies to the

Governor and Legislature.

LEGAL CITATION

See page B-124 in Appendix B for list of chapters of the Washington law

effected by this bill.

RESPONSIBLE STATE AGENCY AND OFFICIAL

Lawrence B. Bradley, Acting Director

Washington State Energy Office

1000 South Cherry Street

Olympia, Washington 98504

(206) 753-2417

FORMS AND OTHER DOCUMENTS

None

ADDITIONAL INFORMATION

The Energy Office has an alternate energy sources library and a Directory

of Washington Solar Projects and distributes solar information through a traveling informational display.

53
APPENDIX

Page

A STATE FORMS, INSTRUCTIONS, DATA B-1

B STATE LEGISLATION B-2

54
APPENDIX A

STATE FORMS, INSTRUCTIONS, DATA

Page

ARIZONA HB 2067

"Questions & Answers" ...... A-3

ARIZONA HB 2050

"Publications of the Solar Energy Research Commission" . . , , . A-A

CALIFORNIA SB 218

Form 3805L, "Statement to Support Solar Energy Credit" A-5

"540 Individual Income Tax 1976," page 3, Solar Energy

Tax Credit. A-7

Form 540, "Individual California Income Tax,"

Part V, line 67 A-8

CONNECTICUT SB 652 (Substitute)

"Proposed Standards for Solar Energy Systems" A-9

Form M-44, "Tax Exemption Application - Solar Energy

Systems" A-IO

FLORIDA HB 776

"Test Methods and Minimum Standards for Solar Collectors,

FSEC 76-1" (cover only)

"Operation of the Collector Certification Program,

FSEC 76-2" (cover only) A^12

"Test Facilities and Procedures" (page 1 only) . A-13

"Test Data Collection and Test Report Content" (cover only) . . . a-14

"Collector Documentation Form"

...

a-15

"Structural Certification Form" A-20

"Agreement for Solar Collector Testing" A'-21

"Agreement for Solar Collector Labeling" A-23

GEORGIA HB 1480 (Substitute)

"The Georgia Retailers' and Consumers* Sales and Use

Tax Act of 1951," (cover and page 12) A-25

GEORGIA HB 1698 (Substitute)

Georgia Office of Energy Resources - functional outline ..... A-27

HAWAII SB 2467

Form N-157, "Claim for Solar Energy Devices Tax Credit" ..... a-28

Form N-157A, "Information Statement - Concerning Claim for

Solar Energy Devices" A-30

IDAHO HB 468

Form 40, "Idaho Individual Income Tax Return," - (page 2) .... . A-31

"1976 Idaho Individual Income Tax Instructions" (page 6 and 7) . . A-32

A-1
KANSAS HB 2969

Form K-35, "Solar Energy Credit Schedule" .... A-34

Form K-35A, "Certificate of Solar Energy Transfer" A-36

"1976 Kansas Corporation Income Tax, Form 120"

and instructions (page 4) A-37

"1976 Kansas Individual Income Tax, Form 40"

and instructions (page 5) A-39

KENTUCKY HB 499

Organization Chart, Agency and Mission from publication

"Kentucky Center for Energy Research" A-41

"Kentucky Energy Conservation Plan - A Summary"

(cover and table of contents only) A-45

MASSACHUSETTS SB 1418

"Regulations Requiring Life Cycle Cost Estimates for Solar

Wind Energy Utilization for Construction by Public Awarding

Authorities" (cover and table of contents only A-47

MASSACHUSETTS SB 1664

Foirm 355A, "Domestic Business or Manufacturing Corporation

Excise Return," (pages 2, 3 and 4) A-50

Form 355B, "Foreign Business or Manufacturing Corporation

Excise Return," (pages 2, 3 and 4) A-53

"Instructions for Form 355A," (page 2) A-56

"Instructions for Form 355B," (page 2) A-57

MICHIGAN HB 4139

"Applications for Solar, Wind, or Water Energy Tax

Exemption Certificate" A-58

"Solar, Wind, or Water Energy Tax Exemption Certificate" A-59

Form Cover Letters with Example of Exemption A-60

MINNESOTA HF 500

"Standards of Performance for Solar Energy Systems and

Subsystems Applied to Energy Needs of Buildings,"

(cover and index pages only) A-62

NEW YORK SB 9715-A

Flyer - "New York State Energy Office" A-64

A-2
ARIZONA HB 2067

QUESTIONS & ANSWERS

1. Q: What is an "appropriate statement" to accompany the income

tax return?

A: A written statement attached to the tax return which includes

an itemization of equipment and installation costs incurred

for the addition of solar devices. Actual receipts, do not

need to accompany the tax return. However, if the taxpayer

were selected for an audit, he may need his receipts.

Q: What amount may be taken as a deduction for solar devices?

A: The formula for calculating the amount to be deducted as an "Other Deduction" on the Itemized Deduction Sheet is:

197x AZ St. = Total Cost (from Number of months of 197x

Income Tax written statement) X in which device was in

Deduction 00 Months service

36

Q: Is there a maximum total cost which can be amortized?

A: No, the law makes no restriction on the amount to be spent

on solar devices or installation.

If a taxpayer installs his own solar device, can he include

his own time in the installation costs?

No.

5. Q: Does the definition of "solar energy device" include systems

which generate heat or electricity from the wind?

A: Yes, the term "solar energy," as defined by Public Law

93-473, Section 3 (October 26, 1974), means "energy which has

recently originated in the Sun, including direct and indirect

solar radiation and intermediate solar energy forms such as wind, sea thermal gradients, products of photosynthetic processes, organic wastes, and others."

6. Q: May a solar device be amortized if it was acquired and

placed in service prior to January 1, 1974?

A: No, the provisions of the law became effective "beginning

from and after December 31, 197 3."

A-3
ARIZONA HB 2050

PUBLICATIONS OF THE SOLAR

ENERGY RESEARCH COMMISSION

Unit January 1977 Price Quantity Total

Arizona and Tomorrow's Solar Power Plants, a S3.00

booklet discussing solar thermal electric power

generation

Arizona Solar Energy Directory , a compilation of SI. 00

Arizona firms working with solar energy-solar hardware manufacturers and distributors as well

as related services (architects, engineers, contractors)

"Arizona Solar Laws," a synopsis of Arizona's Free

current laws regarding solar energy

"Books about Solar Energy," an annotated SI.GO

bibliography of popular solar books

Putting the Sun to Work in Arizona, a general S 1 .00 information booklet on solar energy

Solar Radiation and Sunshine Data for the S5.00

Southwestt,'rn United States. 1966-1974, a compilation of monthly values of solar radiation and sunshine data for 21 sites throughout the Southwestern U.S.

Solar Tables for Selected Arizona Communities, a S5.00

compilation of daily values of various solar parameters for 18 Arizona communities

TOTAL REMITTANCE

Individual and/or organization to whom you would like the publication(s) mailed:

NAME

ORGANIZATION

STREET ADDRESS

CITY STATE ZIP CODE

A-4
CALIFORNIA SB 218 STATE OF CALIFORNIA FRANCHISE TAX BOARD STATEMENT TO SUPPORT SOLAR ENERGY CREDIT

FOR USE BY INDIVIDUALS AND CORPORATIONS 19.

or other income year beginning , 19 ending , 19.

Please read instructions on other side

j Attach this schedule to your Tax return NAME OF TAXPAYER Corporate Number or Social Security Number

DESCRIPTION OF SOLAR ENERGY DEVICE

ADDRESS OF PROPERTY ON WHICH DEVICE WAS INSTALLED PROPERTY OWNERSHIP

PERCENTAGE

PURCHASED FROM INSTALLED BY

PERSONAL INCOME TAXPAYERS AND NON-AFFILIATED CORPORATIONS COMPLETE LINES 1 TO 6 INCLUSIVE

1 . Cost of device(s)

2. Cost of installation (if not included above)

3. Total cost (Line 1 plus line 2)

4. 10% of line 3 —

5. Maximum credit per return $1,000.00

6. Solar Energy Tax Credit (lesser of line 4 or 5) —

(Married taxpayers filing separate returns continue to complete this form.) CORPORATIONS NOT AFFILIATED WITH ANY OTHER, AND PERSONAL INCOME TAXPAYERS OTHER THAN

MARRIED FILING SEPARATE STOP; AND ENTER THIS CREDIT ON THE APPROPRIATE LINE ON YOUR RETURN

MARRIED TAXPAYERS FILING SEPARATE RETURNS COMPLETE LINES 7 and 8

7. Enter amount claimed by spouse on separate return

8. Line 6 less line 7 (Amount claimed this return) TWO OR MORE CORPORATIONS COMMONLY OWNED OR CONTROLLED COMPLETE LINES 9 TO 15 INCLUSIVE

Group Group This Corp

9. Cost of device(s) (California only)

10. Cost of installation (if not included above) n. Total cost (Line 9 plus line 10) ________

" _

12. 10% of line 1 1 (Group)

13. Maximum credit per group $1 ,000.00

14. Ratio — Line 1 1 (This Corp over Group)

15. Solar Energy Tax Credit this return [Line 14 X (Lesser of Line 12 or 13)] =

NOTE: Solar energy device means equipment which uses solar energy to produce cooling, heat or electricity. Insulation, double paned

windows, shades, weather stripping, and other similar "passive" items do not qualify for the credit.

FTB 3S05L (1.761 !3 .73«-«!0 lO-yt lOOM ®D OSP

A^5
GENERAL INSTRUCTIONS:

Personal Income Taxpayers: Married taxpayers filing separate returns are treated as one

taxpayer for purposes of the Solar Energy Credit. Either spouse

of a married couple filing separate returns may claim the total

credit, otherwise the credit must be divided equally between the spouses. YOU MAY NOT SPLIT THE CREDIT IN ANY OTHER

MANNER THAN ONE-HALF TO EACH SPOUSE.

Trusts or Estates: THE TAX CREDIT PROVIDED BY SECTION 17052.5 OF THE PERSONAL INCOME TAX LAW SHALL NOT APPLY TO TRUSTS OR ESTATES SUBJECT TO TAX UNDER THIS PART.

Corporate Taxpayers: Corporations conducting business within and without the State

of California, owned or controlled by the same interests, and

conducting a unitary business are treated as one taxpayer for purpose of the Solar Energy Credit.

Corporations conducting a unitary business wholly within the State of California, owned or controlled by the same interests, and but for the fact that the business is wholly intrastate would

be filing combined returns are treated as one taxpayer for the purpose of the Solar Energy Credit.

SOLAR ENERGY DEVICE —Definition

1. "Solar Energy Device" means equipment which uses solar energy to heat or cool or produce

electricity.

2. The original use of this device must have commenced with the taxpayer claiming the credit.

3. The device must have been installed on property located within the State of California which

is owned or controlled by the taxpayer at the time of installation.

4. The device must have a useful life of at least three years.

5. Insulation, double paned windows, shades, weather stripping, and other similar "passive" items DO NOT QUALIFY FOR THE CREDIT.

SPECIFIC INSTRUCTIONS:

1. All taxpayers insert calendar year or complete line for the fiscal year.

2. All taxpayers except affiliated corporations complete Lines 1 to 6, inclusive.

3. Married taxpayers filing separately complete Lines 7 and 8.

4. Affiliated corporations complete Lines 9 to 15, inclusive.

THE CREDIT ALLOWED IS IN UEU OF ALL EXPENSES TO BE CLAIMED NOW OR IN THE FUTURE FOR

THE COST OF DEVICE(S) EXCEPTING INTEREST EXPENSE.

YOUR COST BASIS FOR THIS DEVICE MUST BE REDUCED BY THE AMOUNT OF THE CREDIT ALLOWED

WHEN COMPUTING THE GAIN OR LOSS UPON SALE OR OTHER DISPOSITION.

THE CREDIT ALLOWED IS APPLIED AGAINST THE TAX LIABILITY OF THE RETURN. IT MAY NOT BE USED TO REDUCE THE CORPORATE TAX BELOW THE MINIMUM FRANCHISE TAX LIABILITY. IT MAY

NOT BE USED TO REDUCE THE PREFERENCE TAX OF EITHER CORPORATIONS OR INDIVIDUAL TAXPAYERS.

A-6
CALIFORNIA SB 218

S40 Instructions Page 3

SPECIAL CREDITS

TAX CREDIT FOR RENTERS

For 1976 California allows a refundable credit of $37 to qualified

renters. The credit is refundable; i.e., if the renter's income tax liability

is less than the credit, a refund of the excess will be made.

To Qualify for the Renter's Credit:

1. You must have been a resident of California on March 1, 1976; and

2. You must have, on March 1, 1976, rented and occupied a house or dwelling in California which was your principal place of residence. Owning and occupying a mobilehome situated on rented land satisfies

this requirement. You Do NOT Qualify for the Renter's Credit if:

1. The rented property was exempt from property taxes, unless you were required to pay property taxes on your possessory interest in such residence; or

2. You lived with another person who claimed you as a dependent for income tax purposes; or

3. You or your spouse were granted the homeowner's property tax exemption, unless the spouse granted the homeowners' property tax exemption maintained a residence separate from yours for the entire taxable year; or

4. You or your spouse received for the entire year welfare payments

which included housing or shelter needs. However, one-twelfth of the allowable credit will be allowed for each full month of the

taxable year you did not receive these payments. Other Residence Rules:

An unmarried person who was not a California resident for the entire taxable year shall receive one-twelfth of the allowable credit for each

full month of residence in California.

If a husband and wife lived apart for the entire taxable year, they may

claim two credits, providing they qualify for the credit. The two credits can be taken if either joint or separate returns are filed. If a joint return is filed, a statement that they maintained separate residences for the entire year and the location of the residences should be attached.

If a husband and wife do not live apart for the entire year, they are

entitled to only one credit. The credit may be taken by either spouse ot divided equally between them, except in the following situations:

1. If one spouse was a resident for the entire taxable year and the other spouse was a nonresident for all or part of the year, the resident spouse will be allowed the full credit.

2. If both spouses were nonresidents for part of the, taxable year, the

credit shall be divided equally between them and each spouse will be allowed one-twelfth of his or her half of the credit for each full month of residence in California. SOUR ENERGY TAX CREDIT

. For taxable years beginning in 1976, a tax credit for the cost of solar energy device(s) is available to inidividuals in the amount of 10 percent of the cost of such device(s) including installation charges, but excluding in- terest charges incurred by the taxpayer on premises in California, which

are owned and controlled by the taxpayer at the time of installation. To

qualify for the credit, the device must have a useful life of at least three

years. The credit is not available to trusts and estates. Solar energy device means equipment which uses solar energy to heat, cool or produce electricity. Insulation, double paned windows, shades, weather stripping, and other similar "passive" items do not qualify for the credit. The credit may be deducted against the net tax liability, but

•not against the tax on preference income. The credit(s) must be claimed in the year of installation and cannot exceed $1,000.00 in the aggregate. The credit for such cost shall be in lieu of any deduction to which the taxpayer may otherwise be entitled, if any.'

If you qualify, you may claim this credit by completing line 67, page 2

(Form 540) and entering the total of "other credits" at line 22, page 1 (Form 540). Attach Form FTB 3805L.

If the husband and wife file separate returns, the credit may be taken by either or equally divided between them.

SPECIAL LOW INCOME TAX CREDIT

For calendar year 1976 and fiscal years beginning in 1976, a special low income tax credit is provided. If you qualify for this credit, your net

tax liability (line 23, Form 540) may be reduced.

Total income, line 14, Form 540, cannot e»ceed $10,000 for single or married filing separately, or $20,000 for married, head of household, or widow(er) with dependent child.

If you have $1.00 or more of preference income tax (Schedule P, Form

540), you do not qualify for this credit. See instruction, page 8, line 24,

for preference items. To qualify for this credit, you must be a California resident at the end of your taxable year and your adjusted gross income must be: $5,080 or less if single or married filing separately, or $10,160 or less if married filing jointly, head of household or widow(er) with dependent child. You may claim the special low income tax credit by:

1. Completing lines 1 through 16, page 1 (Form 540).

2. Determine applicable credit by referring to the graduated tax table

for special low income tax credit.

3. Enter the allowable credit on line 66, page 2, Form 540.

Single or Married Filing Separate

If Your Adjusted Gross Income is; The Special Low Income OVER NOT OVER Tax Credit shall $5,000 $40

$5,000 5,008 38

5,008 5,016 34

5,016 5,024 30

5,024 5,032 26

5,032 5,040 22

5,040 5,048 18

5,048 5,056 14

5,056 5,064 10

5,064 5,072 6 5,072 5,080 2

5.080 -0-

Joint Return of Married Couple, Head of Household,

Widow(erJ With Dependent Child

If Your Adjusted Gross Income is: The Special Low Income OVER NOT OVER Tax Credit shall be $10,000 $80

$10,000 10,008 78

10,008 10,016 74

10,016 10,024 70

10,024 10,032 66

10,032 10,040 62

10,040 10,048 58

10,048 10,056 54

10,056 10,064 50

10,064 10,072 46

10,072 10,080 42

10.080 10,088 38

10,088 10,096 34

10,096 10,104 30

10,104 10,112 26

10,112 10,120 22

10,120 10,128 18

10,128 10,136 14

10,136 10,144 10

10,144 10,152 6 . 10,152 10,160 2

10,160 -0-

A-7
CALIFORNIA SB 218

Page 2 Form 540 (1976) PART I — Renter's Credit — All questions must be answered

35 Did you, on March 1, 1976, live in rented property which was your principal residence? Yes No

36 Was the property you rented exempt from property tax? Yes No

37 Did you live with any other person who claimed you as a dependent for income tax purposes? . . Yes No

38 Did you or your spouse claim the homeowners' property tax exemption or receive public assistance? Yes No

If no, you may not claim this credit

If yes, you may not claim this credit

If yes, you may not claim this credit

If yes, see page 3 of instructions

PART II — Other Income

3940

4142

4344

45

46

47

48

Business income (or loss) (attach Schedule C(540) ) Net gain (or loss) from sale or exchange of capital assets (attach Schedule 0(540)) . . . Net gain (or loss) from supplemental schedule of gains and losses (attach Schedule D-l(540)

)

Pensions and annuities . \

Rents and royalties . . / attach

) SCHEDULE E Partnerships „„„ ,540, Estates and trusts .,./'-

Farm income (or loss) (attach Schedule F(540)) Miscellaneous income

(a) Fully taxable pensions and annuities (not reported on Schedule E(540)>

(b) Alimony

(c) Other (state nature and source)

Enter total of lines 47(a), 47(b), and 47(c)

Total (add lines 39 thru 47). Enter here and on line 13

PART III — Adjustments to Income

49 "Sick pay," if included in line 10 (see instructions — attach Form FTB 3805T) 50 Moving expenses (see instructions — attach Form FTB 3805U)

51 Employee business expenses (See instructions — attach Form FTB 3805N) . . 52 Military exclusion (see instructions)

53(a) Payments to an individual retirement arrangement (attach FTB 3805P) . . .

(b) Payments to a Keogh (H.R. 10) retirement plan

(c) Payments to a self-employed "Defined Benefit Plan"

Enter total of lines 53(a), 53(b), and 53(c) 54 Forfeited interest penalty (see instructions) 55 Total adjustments (add lines 49 thru 54). Enter here and on line 15

PART IV — Itemized Deductions —

• Attach Schedule A(540) and enter sub-totals on lines 56 thru 62, below 56 Total deductible medical and dental expenses (from Schedule A(540), line 10) 57 Total taxes (from Schedule A(540). line 17) 58 Total interest expense (from Schedule A(540), line 20) 59 Total contributions (from Schedule A(540), line 24) 60 Total casualty loss (from Schedule A(540), line 29)

61 Total miscellaneous deductions (from Schedule A(540), line 33) ... . 62 Total child care and adoption expenses (from Schedule A(540), line 37) . . 63 Total itemized deductions (add lines 56 thru 62). Enter here and on line 17

PART V- Other Credits -SEE INSTRUCTIONS FOR EACH CREDIT CLAIMED BELOW.

64 "Other State" net income tax credit (attach copy of other state return and Schedule S(540)) (•)64

65 Retirement income credit (attach Schedule R(540)) -^SS

66 Special low income tax credit (see special instructions) 67 Solar energy tax credit (see special instructions) .(5)67 68 TOTAL (add lines 64 thru 67). Enter here and on line 22 68

PART VI — Other Taxes

69 Tax on preference income (see instructions — attach Schedule P(540)) 70 Tax on premature distiibutions from attached Form FTB 3805P . . .

71 Total (add lines 69 and 70) enter here and on line 24

PART VII — Reconciliation to Federal Return — If adjusted gross income on Federal Return is different from line 16, page 1, explain below.

4SBIB-400 6-76 •.BOOM (DA OSP

A-8
CONNECTICUT SB 652

PROPOSED STANDARDS FOR SOLAR ENERGY SYSTEMS

DEPARTMENT OF PLANNING AND

ENEBGY POLICY

Notice of Intent to Adopt Regulations

In. accordance -with the provisions of Section 4-168 (a) of the General Statutes of Connecticut, as amended, and

pursuant to Section 2 of Public Act 76-409, notice is hereb7 gi^en that the Commissioner of the Department

of Planning and Energy Policy intends to adopt a regulation establishing standards for solar energy systems to be eligible for property tax exemption. Persons wishing to present their views regarding this proposed regulation may do so at a public hearing to be

held at 1 :00 p.m. on Thursday, December 2, 1976, Conference Room A and B, second floor, 340 Capitol Avenue,

Hartford, Connecticut. The text of the proposed regulations is part of this notice. "Written comments will be accepted on or before November 30, 1976. "Written comments should be sub- mitted to: Commissioner

Department of Planning & Energy Policy 20 Grand Street Hartford, Connecticut 06115 Standards for Solar Energy Systems

See. 16»-14-1. Preamble

These standards define the physical elements of solar energy systems that are eligible for a property tax exemption in accordance -with the provisions of Public Act 76-409. Their purpose is to serve as a guide for

assessors to evaluate an application claiming such an

exemption, and as such provide criteria for determining

eli^bility. Sec. 16a,-14-2. Definitions

(a.) "Solar energy" is defined as the energy received by the earth from the sun in the form of electromagnetic

radiation or potential or kinetic energy existing in the

earth's principle media, such as the sea, the air and the kind as the result of such radiation being received. Solar energy includes but is not limited to:

(1) solar insolation both direct and diffuse in the form of sensible heat;

(2) flowing or falling water, by means of which

waterwheels or water turbines are driven;

(3) moving air by means of which windmills are

driven.

(b) A "solar energy heating or cooling .system" is any

svstem which utilizes solar energy to provide heating or

cooling to a building, and is comprised of the complete

assembly of necessary equipment which supplies energy

to the building in which it is installed, the primaiy pur- pose of such equipment to be the furnishing of thermal energy to meet part or all of such building's heating

and/or cooling and/or domestic hot water requirements.

Eligible for exemption from the property tax in accord- ance ^vith the provisions of Public Act No. 76-409 are

the collection, transfer and storage subsystems which., when combined and operating, supplement or supplant

the output provided by a conventional heating or cooling system. Said system may include such components as

collectors, thermal storage device (s), energy transfer media and/or devices, and all valves and/or dampers,

pumps and/or blowers, pipes and/or ducts, controls, heat

exchangers, gaskets and hoses thereof necessary for the operation of the system.

(c) A "conventional heating and cooling system" is a system which delivers heating or cooling to a building

through the combustion of fossil fuels such as petroleum

or petroleum products, natural gas, or coal or through

the utilization of electricity as radiant heat or as the

siipply of energy to a heat pump system.

Sec. 16a-14-3. Eligibility (a) Any solar energy heating and cooling system

which has been demonstrated to meet performance

standards issued by organizations such as the National Bureau of Standards (NBS), the American Society for Testing and Materials (ASTJI), and the American Society of Heating, Refrigeration and Air-Conditioning

Engineers (ASHRAE) shall be probative of the systems

capability for qualification as a solar energy system under this regulation. (b) Systems not so formally qualified but which meet

the definition of a solar energy heating and cooling sys- tem in Section 16a-14-2 (b) shall be granted an exemption by the assessor or board of assessors provided that the claim for the exemption is filed with the assessor or board of assessors in the town in which such real property is located, within thirty days follo-wing the annual

assessment date, in writing claiming such exemption on

a form as prescribed by the tax commissioner. A heating

or cooling system qualifying under parts (u) or (b)

shall be exempted from property taxation for that portion of the heating or cooling system which utilizes solar energy and not for any portion which comprises a con- ventional heating or cooling system. Lynn Alan Bbooks Commissioner
CONNECTICUT SB 652 TAX EXEMPTION APPLICATION

SOLAR ENERGY SYSTEMS

M-44 REV 5-77

IMPORTANT!

READ THIS BE- FORE FILLING OUT THIS FORM

MUNICIPALITY OF

INSTRUCTIONS

Prescribed by

The State Tax Conmiissioner

1. Prepare in duplicate — Origiryol to Ajjessor, Duplicate to Taxpayer.

7. Timely filing ~ Failure to file within 30 doys following the annual osseismenf date automalically waives

the right lo Ihii exemption.

3. The Solar system described herein must meet standards established by regulation by the Commissioner

of the Planning and Energy Policy in order to qualify for this exemption.

4. Only the assessed value of the Solar System described herein may be claimed.

5. See reverse ^or complete act governing this application.

TO: The Assessor, Municipality of

I hereby apply for property tax exemption for the installation of a Solar Energy heating or cooling system as authorized by the

provisions of Section 12-81 (56) of the 1976 Revision of the Conn. General Statutes. APPLICANT'S NAME POST OFFICE SERVING APPLICANT

APPLICANT'S MAIL ADDRESS (No. and Street) (City or Town) (State) (lip)

PHYSICAL LOCATION fNo. and Si, eel) Of SOLAR SYSTEM

DESCRIBED BELOW.

(Cily or Town) (Slole) (Zip)

DOES THIS SYSTEM MEET THE STANDARDS

ESTABLISHED BY THE COMMISSIONER

Of PUNNING AND ENERGY POLICY? YES NO

DATE CONSTRUCTION

OF THIS BUILDING WAS COMMENCED.

mo. doy / /

DETAILED DESCRIPTION OF THE SOLAR SYSTEM FOR WHICH THIS APPLICATION IS FILED

EXEMPTION

CLAIMED As defined in 1 2-81 (56) Subsection (b), on reverse.

$

VALUE

1 hereby certify that the statements made herein, have been examined by me, and, ond belief, ore true and correct.

to the best of my knowledge

CERTIFICATION

OWNER OR OWNERS

OWNER OR OWNERS

(Municipality) (Calendar dale) DATED AT THIS DAY OF

(Year) 19 ASSESSOR'S

USE

AUTHORIZED SIGNATURE

l~l APPROVED n APPROVED

MO. DAY YR. / /

A-10
FLORIDA HB 776

I!

J

FLORIDA SOLAR ENERGY CENTER

TEST METHODS AND MINIMUM STANDARDS

FOR SOLAR COLLECTORS

NOVEMBER, 1976

FSEC 76-1

FLORIDA SOLAH ENERGU CBNTER

300 Stole Road 401, Cope Conoveral, Florida 32920 Telephone: 305 / 783-0300

A-11
FLORIDA HB 776

OPERATION OF THE COLLECTOR

CERTIFICATION PROGRAM

NOVEMBER, 1976

FSEC 76-2

Fl^OHIDA SOLAR ENERGU CENTER

300 State Road 401, Cope Canaveral, Florida 32920 Telephone: 305 /783-0300

kr-12
FLORIDA HB 776

TEST FACILITY AMD PROCEDURES

FLORIDA SOLAR ENERGY CENTER

The test equipment and configuration used at the Florida Solar

Energy tenter were chosen to meet the National Bureau of Standards

(NBS) requirements described in NBSIR 74-635. This document sets

standards of accuracy on the measuring equipment used and details

the procedures that should be follov/ed to measure instantaneous

collector efficiency accurately and repeatably.

The American Society of Heating, Refrigerating and Air Conditioning Engineers (ASHRAE) is also developing a collector testing

procedure that v;i 1 1 be very similar to the NBS method, but vn 1 1 include some additional tests. V'hen the ASHRAE procedure is issued

v/e will be able to perform all the tests it requires.

A brief description of the test facility is included here to

help explain the tests we perform, and, following the facilities

des cri pt i on, i s a summary of the test procedure for determining

collector efficiency.

Test Facility

Test facilities are located on the property used for the laboratories and offices of FSEC at 300 State Road 401, Cape Canaveral

The site is north of Port Canaveral at the south entrance to Cape

Canaveral AFS. Geodetic position is 28° 25' N. Latitude and 80°

35' W. Longitude. The height above sea level is 2.7 meters.

The area available to the Solar Center has allowed the test

station to be located far enough from any structures, objects, tree

or parked vehicles so that no shadows or reflections are cast onto

A-13
FLORIDA HB 776

TEST DATA COLLECTION

AND

TEST REPORT CONTENT

FLORIDA SOLAR ENERGY CENTER

DECEMBER, 197fi

A-14
FLORIDA HB 776

COLLECTOR DOCUMENTATION

FORM

Documentation must be submitted by the requesting organization

for each collector to be tested. This information v/ill provide a permanent record of the configuration, dimensions, and other specifications; v/ill identify materials used in the collector; v;i 1 1 verify structural characteristics not tested at FSEC; and will aid in

engineering evaluation.

This form should be used by requesting organization to ensure compliance with FSEC requirements

1. Collector Identification

Manufacturer and Address:

Collector Model Number:

2 . Drawings

Drawings shall be attached and submitted showing sufficient

detail to accurately represent:

a. Aperture cover plate dimensions and mounting detail.

b. Absorber plate dimensions including thickness; location

and spacing of fluid flow paths; cross-section dimensions

and shape of flow channels; tube wall thickness, and

plate-to-tube heat transfer provisions.

c. Collector enclosure dimensions; provisions for attaching absorber and cover plate; size and location of holes.

d. Collector assembly detail specifying fasteners and

other attachment methods and indicating overall dimens i ons

A-15
3. Material

s

A document shall be included identifying component materials

by commercial designations or composition. Upon request, properties relating to thermal, flame spread, electrical, or optical characteristics, as specified by the supplier, shall be

furnished. Such identification is required for materials

used in:

a. Cover Plates

b. Absorber Plate

c. Absorber coatings

d. Collector enclosure

e. Insulation

f. Caulking, sealants, and gaskets

g. Thermal and mechan i ca 1 bonds

h. Trim, retaining strips, mounting brackets, or other hard- ware

i . Connecti ng hoses

4 . Specifications

The following collector specifications shall be proviHpd:

Overall Dimensions: Length

Width

Depth

Height of outlet above inlet when collector tilt is 90°:

Overall Front Area: (length x width)

A-16
Glazing: Material

Thickness

Transni ttance

No. of Cover Plates

Transparent Frontal Dimensions

Length

Width

Area

Absorber: Material

Length

Width

Area

Absorber Coating:

Material

Absorpti vi ty

Emi s s i vi ty

Interglazing Space:

Air Space-Glazing to Absorber:

Insul ation

Type

Dimensions

K-f actor

A-17
Heat Transfer Fluid: Material

If other than water

Density

Specific Heat

Collector Weight:

Collector Weight/ Gross Area

Collector Fluid Capacity:

Collector Fluid Capaci ty/Gross Area

Normal Operating Temperature Range:

Fluid Flov/ Rate: Maximum

Mi n i mum

Recommended test flow rate

Manufacturers Recommended Maximum Operating Pressure:

Special Features:

5 . Structural Requirements

A v/ritten statement shall be provided with the signature and

seal of a registered professional engineer certifying structur

integrity in the following categories.

A-18
5.5.1 Collector Unit Strength

A statement shall be provided from a registered professional engineer giving the maximum wind load the

collector will sustain without damage to the cover

plate material, or its mounting, and without the cover

plate material coming in contact with the absorber

plate. Hind load should be given in pounds per square

foot

Structural integrity of a collector under wind load

conditions is related to mounting provisions and is

therefore not addressed in this standard.

In determining structural strength of a collector,

the collector may be considered as a unit to integrate

the strengths of the enclosure, rigid insulation (if

used), absorber plate, cover plate, and mounting

provi s i ons

Provision for Component Inspection

Collectors submitted for test shall have provisions for physical inspection of internal components to determine the effects

of testing. The modifications required to accomplish this

end shall not alter the normal function of the collector.

Physical inspection provisions shall be described.

A-19
FLORIDA HB 776

STRUCTURAL CERTIFICATION

Collector Manufacturer

and Address:

Collector Model Number:

The undersigned, an engineer registered in the state of does

certify that, having used generally accepted procedures, he/she has determined

that the v/ind load that may be sustained by the solar collector identified in

the heading above without damage to the cover plate material or its mounting

and without the cover plate coming in contact with the absorber plate is at

2 least ^Ib^/ft .

SFAL

Signed Date

Typed Name_

Registration Ko.

A-20
FLORIDA HB 776

AGREE^rENT FOR SOLAR COLLECTOR TESTING

1.0 Purpose

-This is an agreement between the Florida Solar Energy Center

(FSEC) and a manufacturer or distributor (herein called the

"seller") for testing a solar collector for certification

according to the methods described in FSEC 76-1 and for paynent

of a testing fee.

2.0 Agreement by FSEC

In consideration for payment by the seller of the testing fee

according to the schedule of section 4.0, FSEC 76-2, FSEC agrees

to:

2.1 Notify the seller of the schedule for testing his collector and the required collector delivery date.

2.2 Perform the requested collector tests according to the

applicable method described by FSEC publication titled

"Florida Solar Energy Center Test Methods and Minimuni

Standards for Solar Collectors," FSEC 76-1. 2.3 Conduct and complete tests as expeditiously as possible.

2.4 Promptly report daraage or defects detected in a collector

received for testing. Collectors damaged during testing

as a result of FSEC staff negligence will be repaired or returned to the seller for replacement, either one at FSEC

expense. The limit of FSEC liability for damage will be the

seller's stated cost of materials and labor, but shall not exceed $300.00. FSEC x-zill provide the final determination

in questions of responsibility for damage and will not be

responsible for damage caused by vandalism or acts of God.

2.5 If a damaged collector cannot be tested on schedule, FSEC

will schedule the repaired or replaced collector as the next to be tested following any then under test. 2.6 Promptly report to the seller any failure of the collector

to meet the requirements of FSEC 76-1 and the cause for such

failure.

2.7 Provide three copies of the test report to the seller.

Questions on test results will be answered by FSEC. 2.8 Package the collector for return shipmen/C in a suitable

container provided by the seller.

3.0 Agreement by Seller

In consideration for collector testing services by FSEC, the

seller agrees to:

A-21
3.1 Provide complete drawings and specifications of material,

dimensions, and construction of the collector to be tested, as described in section 5.0 of FSEC 76-1 no later than the

time of delivery of the collector.

3.2 Deliver the collector to FSEC, 300 State Road 401, Cape

Canaveral, Florida, during normal working hours. Delivery

to be at the seller's expense on or before the date re- quested by FSF.C. 3.3 Pay testing fee no later than the date of delivery of

collector to FSEC. Checks should be made payable to "Solar

Energy Center Testing Trust Fund".

3.4 Provide a replacement collector for tests if damage or defects arc found which hinder testing or influence the test results. If the damage is caused by actions of FSEC staff,

the cost of furnishing the replacement collector will be an item for negotiation between the seller and FSEC, but in no case V7111 the FSEC liability exceed $300.00.

3.5 Provide packaging materials to be used for return shipping

of the collector if the container it was shipped in is not suitable for the return shipment.

3.6 Arrange for and assume the cost of return shipment of the

the collector. Collectors not reclaimed v/ithin 90 days

after issuance of the Test Report become the property of FSEC. 3.7 Recognize that results of tests performed under this progran

are considered to be in the public domain.

I have read, understood, and will abide by the above Testing Agreenent.

Signature Date

Company Name

^Federal Tax Identification Number Collector Model to be Tested

* or Social Security Number of person signing

A-22
FLORIDA HB 776

AGREEMENT FOR SOLAR COLLECTOR LABELING

1.0 Purpose

This is an agreement between the Florida Solar Energy Center

(FSEC) and a manufacturer or distributor (herein called the

seller) for the certification of a solar collector meeting the

requirements of FSEC 76-1, and for regulations relative to display of the Label of Certification and the results of testing.

2.0 Scope

This agreement covers the labeling of and promulgation of test results for meeting the standards described by "Florida Solar

Energy Center Test Methods and Minimum Standards for Solar

Collectors," FSEC 76-1.

3.0 Agreement by FSEC

For a collector meeting the requirements of FSEC 76-1 and in

consideration for payment of fees for collector testing and cer- tification, FSEC will:

3.1 Provide labels certifying a collector, by model number, as meeting the minimum standards of the FSEC.

5.2 Furnish the seller one copy of a Consuraer Summary Sheet

summarizing and explaining the most significant test results.

4 . 0 Agreement by the Seller

In consideration for collector certification under the FSEC program the seller agrees to:

A.l Represent a collector as certified only when it is manufactured of the same materials, and according to the same specifications and drawings as the collector that was actually

certified.

4.2 Permanently affix a nameplate, per section 6.3.1 of FSEC

76-1, to each collector bearing the FSEC Label of Certification.

4.3 Notify FSEC of changes in collector materials or construction

and accept FSEC's judgement relative to whether these changes

constitute a model change requiring re-testing. If re-testing is not required, FSEC will note model changes in the

Summary Data Sheet and Test Report and affirm the validity

of the existing performance results.

A-23
A. 4 Make copies of the FSEC Consumer Data Sheet available upon

request.

A-5 Permit FSEC to select at any time a collector offered for

sale or on display with the model number of the tested

collector, and re-test at FSEC expense to demonstrate its

conformance to specifications and performance given by the

Final Test Report.

I have read, understood, and will abide by the conditions of the

above Labeling Agreenent.

Signature Date

Company Name

Collector Model to be Labeled

A-24
GEORGIA HB 1480

THE GEORGIA

RETAILERS' AND

CONSUMERS'

SALES AND USE

TAX ACT OF 1951

AS AMENDED AND ANNOTATED

WITH

DATE OF AMENDMENTS SUPPLIED

DEPARTMENT OF REVENUE SALES AND USE TAX UNIT

TRINITY-WASHINGTON BUILDING ATLANTA, GEORGIA 30334

A-25
Museums

(4-3-73)

Hatching &

Breeding Equipment

(3-31-76) Rock Eagle 4-H Center

(3-5-76)

(y.1) The taxes levied by this Act shall not apply to the retail purchase, retail sale to, use, consumption, distribution, or storage within this State of objects of art and anthropological, archeological,

geological, horticultural, and zoological objects or artifacts and other

similar personal property by any museum for display or exhibition

in such museum, but only if such museum is open to the public and

has been approved by the State Revenue Commissioner as an

organization eligible to receive tax deductible contributions. This Act shall apply to any purchase of tangible personal property at

retail which meets the requirements of paragraph (y.1) in Section 1 of this Act for which the purchase price is due and payable after January 1, 1972.

(y.2) The sale of machinery and equipment used in the hatching and breeding of poultry and the breeding of livestock.

(z) Sales of tangible personal property and fees and charges for

services by the f?ock Eagle 4-H Center.

Solar Energy

Equipnnent

(7-1-76)

(z.1) Purchases of machines or equipment that will be attached to

or become a part of agricultural, including animal and poultry husbandry operations, industrial, commercial or residential property and will be used directly in the conversion of solar energy for heating, or cooling, or drying, or water heating. For the purposes of this subparagraph, machines and equipment shall include all controls, tanks, pumps, heat exchangers, and other equipment used directly and exclusively for the conversion of solar energy for heating, or

cooling, or drying, or water heating, but shall not include walls, roofs or equipment that would ordinarily be contained in a similar structure not designed or modified to use solar energy for heating or cooling or drying or water heating.

Refund on

Solar Energy Equipment

Notwithstanding the provisions of this subparagraph, any person making a sale for any of the purposes specified herein shall collect the tax imposed thereon by this Act and remit the same to the Commissioner. To obtain the benefits hereof, the purchaser shall

file a claim for refund with the Commissioner in the manner

authorised by the general law, and, if the Commissioner determines

that the requirements of this subparagraph have been met, he is hereby authorized to refund, without interest thereon, such portion

of the tax paid by the purchaser as the Commissioner finds to be due under the provisions of this subparagraph. For the purposes of

this subparagraph, the amount of tax paid by the purchaser shall be the amount paid the seller as tax less the amount the seller is allowed to retain as compensation for accounting for and remitting the tax. The State Revenue Commissioner may adopt rules providing procedures for applying for the refund authorized by this subsection and for certifying whether a particular purchase of such machines or equipment is entitled to the refund. This subparagraph shall be

repealed and shall be null and void effective July 1, 1986. 12

A-26
GEORGIA 1698

TABLE I

GEORGIA OFFICE OF EWERGY RBSOORCES

Clerical staff

-Provide* overall office lunB^enent and direction

-Energy Advisory to Director of OPBi Georgia Council

for Energy Resources; and Governor

-Liaison between Georgia Council for Energy

Resources, its Chairman, and Governor

-Represent* the Governor and the Council with all

levels of government, U. 8. Congress, General

Assoibly, acadenlc institutions, and other groups

or individuals -Represents the Governor and the Council In giving

speeches, hearings, conferences and on conilsslon*

at ta*k forces -Handles contact with news media

PROGRAM COORDINATION SECTION

-Adninistrative supervision to the Progran Planning

and Development Section and the Program Operations

Section -Directs all office activities In absence of Director

-Assists Director in performance of his or her duties -Supervises and participates in the monitoring of federal and State energy legislation, rules and regulations, etc., and recooniends actions to be taken -Prepares with staff assistance testimony, speeches, correspondence

-Coordinates review of proposals, EIS, and A-95 reviews

and development of Office's official positions

-Identifies funding sources and supervises grant

application process

-Assesses feasibility and costs/benef its to the State

of new energy technology developments

-Coordinates administrative functions of Office -Coordinates office aanagesent Information progm

data , and evaluation systems

POLICY AND PROGRAM PLANNING

SECTION PROGRAM OPERATIONS SECTION

Develop and maintain energy-related plans

and programs mandated by federal or State laws; directed by Georgia Council for Energy Resources;

and the Governor

-Develop energy-related grant applications

and funding proposals to public and private

sources

-Conduct planning analyses and studies on energy-related policy questions and proposals

affecting the State

-Provide planning input in the assessment

of proposed federal and State legislation,

rules and regulations, proposals, testimony,

speeches, and responses to inquiries -Develop and maintain an Energy Data System

on past and present energy consumption by economic sector for the State; and an economic-energy model. -Provide technical assistance to public and private sectors in designing and developing energy-related plans and program*

-Develop and utilize data collection

methodologies such as surveys, research studla*,

and questionnaires for planning and evaluation activities.

-Develop, manage, and monitor technical energy- related contracts between the Georgia Office

of Energy Resources and all levels of government, private and public entities, and academic institutions -Administer grant programs secured and executed

by the Georgia Office of Energy Resources -Develop and implement energy-related programs

or projects approved by the Director, OPB; the Georgia Council for Energy Resources or the Governor

-Develop and utilize for approved energy pro- grams or project* management tools, such as work

programs, schedules, and budgets. -Evaluate all contracts to determine quality and benefit of results; and recosnend modifications to existing or future contracts

-Apprise officials of funding sources of status and progress of contract; also respond to periodic

Inquiries and ocmply with reporting requirements -Provide technical assistance of a management

nature to public and private groups implementing

or administering energy-related programs -Provide management input in the assessment of proposed federal and State legislation, rules and regulations, proposals, testimony, speeches,

and response* to inquiries

A-27
HAWAII SB 2A67

STATE OF HAWAII - DEPARTMENT OF TAXATION

FORM CLAIM FOR SOLAR ENERGY DEVICES TAX CREDIT TAXABLE YEAR

N-157 (See reverse side) 19

Dr f icral ypar hpginninr] 19 anri pnriing IQ

ATTACH THIS CLAIM TO INDIVIDUAL INCOME TAX RETURN

Social Security Number

REQUIREMENTS FOR CLAIMING TAX CREDIT

Each individual resident taxpayer who files an individual net income tax return for a taxable year may claim a 10% tax credit against the Hawaii state individual net income tax for a solar energy device purchased, erected and placed in use or service after December 31, 1974,

but before December 31, 1981.

Individual members of partnerships, beneficiaries of estates and trusts, or shareholders of small business corporations are also required to attach to this claim an Information Statement Form N-157-A.

COMPUTATION OF TAX CREDIT

1. Total cost of solar energy devices (Attach copy of Invoice) $.

2. Maximum lax Credit allowable (Multiply line 1 by 10%) $

3. Distributive share of Tax Credit from attached FormN-157-A $

4. Carryover of Tax Credit from ( ) ( ) ( ) $

Year Year Year

5. Total of lines 2, 3, and 4 $.

6. Income tax liability— Enter amount from line 13, page 1 of Form N-12; or

line 7, page 1 of Form N-13, whichever is applicable $.

7. Tax Credit claimed—Enter here and on line 14, page 1 of Form N-12, or on line 8, page 1 of Form N-13, the amount on line 5 or line 6, whichever is smaller $.

8. Carryover of Unused Tax Credit— Enter here the excess of line 5 over line 6; otherwise, enter zero

(Note: Excess Tax Credit may be used as a carryover In subsequent years until exhausted) $-

Note: If you are claiming only the Tax Credit due to distribution from a partnership, an estate and trust or a small business corporation, you may disregard lines 1 and 2 and begin on line 3; OR, If you are only claiming the Tax

Credit due to carryover from a previous year, you may disregard lines 1 through 5 and begin on line 4.

A-28
"Sec. 235-12. Solar energy devices; income tax credit, (a) Each individual and corporate resident taxpayer who files an individual or corporate net income tax return for a taxable year, may claim a tax credit under

this section against the Hawaii state individual or corporate net income tax. The tax credit may be claimed

for a solar energy device in an amount not to exceed ten p>er cent of the total cost of the device. The credit

shall be claimed against net income tax liability for the year in which the solar energy device was purchased and placed in use; provided the tax credit shall be applicable only with respect to solar devices which are erected and placed in service after December 31, i974 but before December 31, 1981. Tax credits which

exceed the taxpayer's income tax liability may be used as a credit against his income tax liability in subsequent years until exhausted.

"(c) As used in this section 'solar energy device' means any new identifiable facility, equipment, apparatus,

or the like which makes use of solar energy for heating, cooling, or reducing the use of other types of energy dependent upon fossil fuel for its generation."

A-29
HAWAII SB 2467

STATE OF HAWAII - DEPARTMENT OF TAXATION

FORM

N-157A

INFORMATION STATEMENT

CONCERNING CLAIM FOR SOLAR ENERGY DEVICES TAX CREDIT BY INDIVIDUAL OR CORPORATE MEMBERS OF PARTNERSHIPS, BENEFICIARIES OF ESTATES

AND TRUSTS OR SHAREHOLDERS OF SMALL BUSINESS CORPORATIONS

Or fiscal year beginning , 19 , and ending , 19

TAXABLE

YEAR

19

Name (Partnership, Estate & Trust, Small Business Corp.) n Partnership

Estate & Trust CH Small Business Corp. Hawaii I.D. Number

Number and Street

City or Town. State and ZIP Code

Information Statement for: Name (Individual or Corporation) Social Security or Hawaii I D, Number

INSTRUCTIONS: EVERY PARTNERSHIP. ESTATE AND TRUST OR SMALL BUSINESS CORPORATION IS REQUIRED TO PREPARE

THIS STATEMENT FOR EACH INDIVIDUAL OP CORPORATE MEMBER, BENEFICIARY OR SHAREHOLDER, RESPECTIVELY, IN ORDER

THAT THE PRORATED AMOUNT OF SUCH ENTITY'S TAX CREDIT MAY BE CLAIMED BY THE INDIVIDUAL OR CORPORATE TAXPAYER.

COMPUTATION AND DISTRIBUTION OF TAX CREDIT

PART I (Partnerships)

1. Total cost of solar energy devices (Attach copy of invoice) $

2. Maximum Tax Credit allowable (Multiply line 1 by 10%) $

3. Tax Credit to be claimed by each member of partnership (Each partner shall enter on

line 3, Form N-157 or line 3. Form N-306, whichever is applicable) $

PART II (Estates & Trusts)

4. Total cost of solar energy devices (Attach copy of invoice) $

5. Maximum Tax Credit allowable (Multiply line 4 by 10%) $

6. Tax Credit to be claimed by each beneficiary of estate and trust (Each beneficiary shall enter on line 3, Form N-157) S

PART III (Small Business Corporations)

7. Total cost of solar energy devices (Attach copy of invoice) $

8. Maximum Tax Credit allowable (Multiply line 7 by 10%) $

9. Tax Credit to be claimed by each shareholder of small business corporation (Each shareholder shall enter on line 3, Form N-157) $

ATTACH THIS STATEMENT TO FORM N-157
IDAHO INDIVIDUAL INCOME TAX RETURN PAGE 2 IDAHO HB 468 PART I - EXEMPTIONS (Complete only for dependents claimed on line 11, page 1) Form 40, 1976 Page 2

(a) NAME AND SOCIAL SECURITY NUMBER

(If more space is needed attach schedule)

(b) Relationship

(c) Months lived In your home. If born or died during year write "B"

or "D"

(d) Old dependent

have income of $750 or more

(Yes or No)

(e) Amount YOU fur- nished for dependent's support; If 100% write "ALL"

Amount furnished by OTHERS

Including depend. A

BCD

44. Total number of dependents listed above. Enter here and on line 1 1, page 1 PART II — Idaho Adjustments and Computation of Tax

45. Total Income from line 28, pg 1 46. Add: Interest and Dividends not

taxable under Federal Code, and

certain Net Operating Losses and

Capital Losses incurred outside the State of Idaho. (See Instrctns) (Explain in Part IV) . . . . *

47. Total of lines 45 and 46 . . 48. Income Exempt from taxation by Idaho (EkpIsLi in P«rt V) *

49. Special Idaho Deductions.

Explain in Part V

(See Instructions) ... . • 50 Tntil idiho Incam^ Adjusted

(.line 47 minus lines 48 and 49)

Carry to line 51

51. Total Idaho Income, Adjusted, from line 50,

52. Allowable Standard Deduction or Itemized

Deductions. If Itemized, check this block and attach Federal Schedule A. Q . . *

53. Multiply number of Exemptions on

line 17, page 1, by $750 ....

54. Total of lines 52 and 53

55. Line 51 minus line 54

56. Add any State Income Taxes included under Itemized Deductions, line 52

57. NET IDAHO TAXABLE INCOME (line 55 plus line 56) .

58. Tax from Tax Computation Schedule, page 2 of Instruction Booklet. Carry to line 29, page 1 PART III — Explanation of Miscellaneous Income, Line 25, pg. 1 PART rv — Explanation of Interest and Dividends Not Taxable Under Federal Code and Certain Net Operating and Capital Lx)sses

59. FuUy taxable pensions and annuities

60. 50% of capital gain distributions

61. State income tax refunds . . . . 62. Alimony

63. Total of above - Enter here & on hne 25, pg 1

PART V — Explanation of Income Exempt from Taxation by Idaho and Special Idaho Deductions (See Instructions)

PART VI —If you received wages from more than one employer, complete tl>e following schedule and attach all withholding

statements available. Include any other compensation from employers which is taxable.

EMPLOYER'S NAME WHERE EMPLOYED

(City & State) IDAHO INCOME TAX

WITHHELD

IIMCOME TAX

WITHHELD OTHER STATES GROSS WAGES

$ $ $

64. Enter here and on line 18, page 1 TOTALS

PART VII - ADJUSTMENTS

65. "Sick Pay" if included in line 18, page 1 (attach 1975 Federal Form 2440) . . 66. Moving expenses (attach Federal Form 3903)

67. Employee business expense (attach Federal Form 2106 or other statement) . . 68. Payments to a Keogh (HR-10) Retirement Plan

69. Payments to an Individual Retirement Plan (IRA)

70. Forfeited interest penalty for premature withdrawal

71. TOTAL ADJUSTMENTS (lines 65 through 70. Enter here and on line 27, page 1 PART VIII — Computation of Credit for Income Taxes Paid Another State or Territory NOTE: A copy of the "Other State Return " must accompany this return. See instructions. Complete all lines below.

72. Total Income Adjusted as shown on the other state return

73. Idaho Income Adjusted as shown on line 50, page 2, or line 28, page 1 , if tax table is used ........

74. Line 72 ^ line 73 equals % (or 1 00%, whichever is smaller. Enter on the line below)

75. Idaho Income Tax as shown on line 29, page I $ ___________ x % equals

76. Net Income Tax, after credits as shown on the other state return

77. Enter here, and on line 30, page 1 , the amount on line 75 or 76, above, WHICHEVER IS SMALLER . . . .

A-31
IDAHO HB 468

SPECIFIC INSTRUCTIONS FOR FORM 40, PAGE 1 (Continued)

Refunds for overpayment of less than SI will not be made unless Idaho Form 51 may be filed to obtain an automatic extension not to

specifically requested in writing, signed and attached to the return exceed 60 days Payment of either 80% or more of the estimated

at time of filing. No refund will be made unless a return claiming tax due plus the SIC Permanent Building Fund Tax must

overpayment of withholding tax Is filed within two years after the accompany the request or the payment must be the same as the due date for filing such return. Overpayments will first be applied total tax reported on the income tax return for the prior year See

to past due taxes, but no credit will be carried forward against a Instructions on the Form 51 If the return cannot be filed within the

future tax liability. Payments of less than SI .00 are not required. 60 days already requested, a further extension may be requested on Form 52 for as long as an additional four months There must be

Extensions. Extensions of time for filing returns must be a valid reason for requesting the additional extension and the requested on or before the due date of the return (April 15,1 977) reason must be stated In full. SPECIFIC INSTRUCTIONS FOR FORM 40, PAGE 2

Part I. Complete this schedule if you have dependents other than The amount of retirement benefits to be deducted are as follows for your S(>ouse and children. Refer to Federal instructions for 1976:

information as to who may be claimed as a dependent. a. Age 65 filing jointly with spouse, or age 62 and disabled and

_ ^ ,, . _ • . u J u

filing jointly with spouse, $6,797.00

Part II. This part is to be used if you have: . .

'

. ^ j j l.. _. 1. Income which is not taxable on your Federal return but 65 and not married, or age 62 and disabled and not ........... married. S4,5j1 10. which IS taxable by Idaho. j j , . i n r> 1 ij u A J . c. Unremarried Widow of a retired US Civil service employee,

2. Special Idaho Adjustments. . . j . _ , ... retired fireman, retired policeman or retired serviceman aqe

3. Itemized deductions -c ci j j u i ^ ^-Ao-^-inn

. , ^.^n/w^ 65 Or age 62 and disabled, $4827.90.

4. Income over S20,000. ^

5. More than 10 exemptions. The amount to be deducted must have been included In Income

Line 45. Bring forward your total income from line 28. page 1 , and if a lesser amount has been Included in Income, only such

enter on line 45. lesser amount will be allowed as a deduction in lieu of the amounts

.. .J. ...... , , detailed in a, b, and c above. These amounts must also be reduced

Line 46. Add any interest or dividend income from foreign ^ -u, „ . « . . l, i . j u _ ^ ^

. , ' ... ... . , . , L.J by the amounts of retirement benefits received by either or both securities and from securities of state and political subdivisions „' „. .u c j id i . .a . -i. ^ _, , .... r J I. . u . u ._ -, spouses under the Federa Rai road Retirement Act or the Federa which......

IS exempt from Federal taxation but IS taxable by Idaho and c „ ic . a .

. ., ._, Social Security Act

IS not included in your income above Also add any net operating

loss or capital loss carried forward, and deducted from income Retired State Police officers and other retired policemen and

above, which was incurred in another state before you became a firemen whose annuities are paid by the Idaho Public Employees

resident of Idaho. Explain in Part IV or attach schedule. Retirement System are not eligible for these benefits.

Line 48. Interest on most types of U S Government bonds is 1- Amount of the annuity received S exempt from taxation by states. Deduct exempt interest on line 48 2. Maximum deduction allowed (per a, b, or c

if included in your income above. above) S Those bonds on which interest Is NOT exempt are: FarmersHome f

1 or 2, whichever Is the smaller $ Administration, Federal Housing Administration, Postal Notes, Subtract retirement benefits received under

U.S. Merchant Marine bonds, and Government National Mortgage , the Federal Railroad Retirement Act, ,f any S Association bonds unless the creditor has defaulted and GNMA is ^ Subtract retirement benefits received under

paying the interest '^^ Federal Social Security Act, if any S

6. Allowable deduction (3 mlnus4 and 5) S Deduct interest received from bonds issued by the State of Idaho Rg^j^^^ Teachers. Annuities received under the old Teachers and Its political subdivisions, if included in your income above. Retirement System (Title 33, Chapter 1 3, Idaho Code) are exempt

Deduct state income tax refund if included in your income above. from Idaho Income tax. If Income from such annuities Is Included In r>„j _ J I, 1 J < . , line 28, deduct the amount of annuity on line 48. Annuities Deduct income received by an Indian from reservation sources if

, „ ,, ^ „

included in income on line 26 and if the recipient resides on an

received under the new Public Employees Retirement System

Indian reservation. An Indian not residing on a reservation Is (T'tle 59, Chapter 13, Idaho Code) are to be reported in the same

taxable on his income from all sources In the same manner as any manner as on the Federal return. other citizen. Persons receiving teacher retirement Income from other states do

iA/:.u:_ 1 _ . J _ t J t 1 . II c- o ho' qualify for any exclusion on the Idaho return Such income Within the limits described below, certain U.S. Civil Service . . j .u c j i . „.; . J . .1. , . , . J must be reported m the same manner as on the Federal return. retirement annuities and retirement benefits of certain retired i. l, i. i . i. j j o. . « u t, _„,;„^ ,,, „ ujj.juiii Teachers who while teaching were regarded as State of Idaho

policemen, firemen and U.S. servicemen may be deducted by full- , j u . ^ x. i , ir^^o n , . uo,, ... ^4 c.,.„ i^,h„ <„M„ employees and who retired after January 1 , 1 966 generally are not year residents of the State of Idaho as follows: , ^ _, ^ ^ . ^ , „ . ... . ,,_ • J , entitled to thisdeduction. Teachers who were not employees of the

1. Retirement annuities paid by the U.S. to a retired civil service c-. . , u u j . j <. i , ,000 n „ .

. . , . , , .. State of Idaho and retired after January 1 , 1 968 generally are not emp oyee or the unremarried widow of such employee if the .... ^ . ^ ^ .

. . . . . L. .. J J

entitled to this deduction, annuitant has attained age 65 or has attained age 62 and is disabled Enter in Part V, page 2, or attach an Itemized list of all income

2. Retirement benefits paid from the firemen's retirement fund of exempt from taxation by Idaho

the Stateof Idaho to a retired fireman or the unremarried widow DO NOT DEDUCT payments made to the Idaho Public Employees

of a retired fireman If the annuitant has attained the age of 65 or Retirement System. has attained the age of 62 and is disabled. DO NOT DEDUCT the Federal retirement credit or investment

3. Retirement benefits paid from the policemen's retirement fund ^ credit. These deduaions are not allowed by Idaho law

of a city within Idaho to a retired policeman or the unremarried ^Line 49. Special Idaho Deductions. The 1976 Session of the widow of a retired policeman if the annuitant has attained the ^ Idaho Legislature enacted House Bill 468 which provides for age of 65 or has attained age 62 and Is disabled. deductions from total income for Insulation and alternative energy

4. Retirement benefits paid by the United States to a retired devices installed in personal residences. member of the U.S. military services or the unremarried widow Insulation. To qualify for the deduction the Insulation must be

of such member if the annuitant has attainedtheageof65or has installed in your personal residence which was in existence on

attained age 62 and is disabled. January 1 , 1 976. An existing residence is defined in the statute as

6

A-32
SPECIFIC INSTRUCTIONS FOR

a building in being, under construction, or subject to an

outstanding legal building permit on January 1, 1976. The

insulation must be in addition to any existing insulation and not as

a replacement. Insulation means any material commonly used in the building industry and actually installed for the purpose of retarding the passage of heat energy into or out of a building. Including but not limited to. such items as fiberglass, rockwool, weatherstripping double pane windows and storm doors and

windows. Amounts paid for insulation are deductible in full. ^ Alternative Energy Devices. Such devices include any system or mechanism or series of mechanisms using solar radiation, wind, geothermal resource, or wood or wood products primarily to provide heating, to provide cooling, to produce electrical power, or any combination thereof. An alternative energy device includes a

fluid to air heat pump operating on a fluid reservoir heated by solar

radiation or geothermal resource but does not include an air to air heat pump. A built-in fireplace does not qualify as an energy saving

device unless it is equipped with a metal heat exchanger that will deliver heated air to a substantial portion of the residence and is equipped with control doors and a regulated draft.

^ Any individual who installs an alternative energy device in his personal residence may deduct from taxable income the following amounts actually paid or accrued: 40% of the amount that is attributable to the construction, reconstruction, remodeling,

installation or acquisition of the alternative energy device in the

year when such device is completed or acquired and is placed in service; and 20% per year thereafter for a period of three (3) consecutive years, provided, however, that the deduction shall not exceed $5,000 in any one taxable year. Explain in lull in Part V or attach a schedule, indicating the amount

paid for insulation, which is deductible in full, and the amount paid

for alternative energy devices, which is deductible only in part, as

indicated above. Child Care. Idaho Deductions for child care for 1 976 are the same

asthey were for 1 975. The new Federal provisions are not applicable

to Idaho for 1976 If you incur expenses for care of a dependent

enter the allowed amount in Part V and include in the total on line 49. 1975 Federal Form 2441. which is available at the Tax Commission Offices, lists the requirements and limitations for this deduction. However, child care expenses may not be included in line 49 unless your other nonbusiness deductions are itemized and the

total is entered on line 52. STANDARD AND ITEMIZED DEDUCTIONS

Line 52. If you itemize your deductions, check the block, list them

on Federal Schedule A and attach a copy of this schedule. These

deductions are the same ones allowed on your Federal income tax

return. Note the restriction in the preceding paragraph with

reference to child care.

If you do not itemize your deductions on Federal Schedule A, and if you are not permittedtousethetaxtable, your standard deduct ion is 16% of line 28 with limitations as follows:At Least Not to Exceed

Single person $1,600 $2,300

Joint return 1.900 2,600

Surviving spouse 1,900 2,600

Single person, head of household 1,600 2,300

Separate return 950 1.300 SEPARATE RETURNS

For married individuals who file separate returns, the standard

deduction must be computed either by taking 16% of Federal

adjusted gross income (but not more than $1,300), or using the Low Income Allowance which is $950 Each spouse must use the same method in determining the standard deduction

Idaho is a community property state and, in general, this means

that each spouse has a one-half mterest in the earnings of the

other spouse. When filing separate returns, the income,

withholding and deductions of both spouses must be divided

equally between husband and wife.

FORM 40, PAGE 2 (Continued)

An exception to this exists where one spouse has been abandoned

by the other spouse. By treatmg the abandoned spouse as a single person, the law permits him or her to take advantage of the full low income allowance and head-of-household status To see if you

qualify as an abandoned spouse, consult the Federal tax instructions If you do qualify as an abandoned spouse under

Federal rules, compute your tax as a single person, or as head-of- household if you qualify. See "Filing Status" on page 4 of these

instructions EXEMPTIONS

Line 53. You are allowed a $750 deduction for each exemption

claimed on line 17. page 1. The requirement for claiming an exemption is identical to the requirement for claiming an exemption on your Federal income tax return Do not claim

fractional exemptions.

Line 56. If you itemize your deductions, add back all state income

taxes claimed COMPUTATION OF TAX

Line 58. Compute your tax from the proper schedule on page 2

of the Instructions. A single person or a married person filing separately will compute his tax under the "A" section of the tax computation schedule. Married persons filing |oint returns, a head

of a household (if so qualified on his Federal return) and a widow(er) with dependent child (if so qualified on his Federal

return) should compute their tax under the "B" section of the tax computation schedule. Be sure to use the correct tax computation

schedule. Carry the amount of the tax to line 29, page 1 The Federal computation for income averaging is not allowed on

the Idaho return Part III. In the spaces provided, or on an attached separate

schedule, describe the source, type and amount of miscellaneous income and carry the total to line 25, page 1 Part IV, Use these spaces, or attach a separate schedule, to describe interest and dividends not taxable under the Federal Code

but which are taxable by Idaho, and to describe certain net operating losses and captal losses incurred outside of Idaho and

not deductible from Idaho income. Carry the total to line 46, page 2. Part V. Use these spaces, or attach a separate schedule, to describe the source, type and amount of income exempt from

taxation by the state of Idaho and carry the total to line 48, page 2. Also use these spaces, or attach a separate schedule, to describe deductions for home insulation, alternative energy devices, and

child care. See instructions for line 49. Part VI. If you received wages from more than one employer or if both spouses were employed, this schedule must be used to detail the employers' names, where you were employed, the amounts of Idaho income tax withheld, the amounts of income tax withheld for other states, and gross wages received. Part VII. This section summarizes the various adjustments to which you may be entitled, such as sick pay. moving expense, employee business expense, and payments by self-employed persons to retirement plans A copy of the required Federal form must be attached in addition to stating the final amount from the form on the appropriate line in Part VII. In addition to other information required on the schedule of moving expenses. Federal Form 3903, give date of move, location before move and location

after move.

Note that Idaho sick pay deductions for 1 976 are the same as they were for 1975 The new Federal provisions are not applicable to Idaho for 1 976 1 975 Federal Form 2440, which is available at Tax Commission Offices, lists the requirements and limitations for this deduction. Part VIII. This schedule provides the computation method,

together with limitations, for the credit for income taxes paid to another state. All spaces must be completed by following the method specified. Attach a copy of the other state s income tax return to support the amounts taxable and the tax paid to the other

state.

A-33
KANSAS HB 2969

Form

K-35

KANSAS

SOLAR ENERGY CREDIT SCHEDULE

Name of Taxpayer (As shown on form to which attached) Social Security Number

I

I Federal Identification Number

1. Address of solar energy system.

(Number, Street, and City)

2. Date syslem was completed, acquired, or placed into

service.

I I

4. If taxpayer acquired real property on which a solar energy system had previously been installed, from whom was the

real property acquired?

Name

Month Day Year

3. Check type of energy system.

Number and Street

City and State Zip Code

Solar Wind

(Please attach a detailed description of the energy system)

(Attach Schedule K 35a Certificate of Solar Energy System Transfer)

5. Adjusted basis of energy system: (See Instructions)

a. Cost of energy system

b. Installation cost of energy system j c. Adjusted basis of energy system (Add lines 5a and 5b) L

PART I PRINCIPAL DWELLING ENERGY SYSTEM CREDIT

5. Tax liability (Line 15 less lines 16, 17, and 18, page 1, form 40 or 40N) . 7. Solar energy credit (25% of line 5c, or SI ,000, or line 6, whichever is less) (Enter this amount on line 19, page 1, form 40 or 40N)

8. Solar energy credit carryforward (See instructions) PART II BUSINESS ENERGY SYSTEM

9. Tax liability (See instructions)

10. Solar energy credit (25% of line 5c, or 33,000, or line 9, whichever is less) (Enter this amount on the appropriate form line. See instructions.)

11. Number of months in this taxable year the energy system was in use . . . 12. Useful life of energy system for federal tax purposes (In months) ....

13. Federal depreciation percentage (See instructions) Method of Depreciation (Check one)

Straight Line Sum of the year's digits method

Declining balance Other (Explain)

14. Kansas amortization percentage (Divide line 11 by 60)

15. Federal depreciation modification (Multiply line 5c by line 13)

(See instructions)

16. Kansas amortization deduction (Multiply line 5c by line 14)

(See instructions)

17. Prior year's accumulated Kansas amortization (See instructions)

INC/K-35

A-34
KANSAS HB 2969

INSTRUCTIONS FOR CLAIM

SOLAR ENERGY CREDIT DEFINED: The solar energy credit may be deducted from a taxpayer's Kansas income tax liability If he/she completes the installation of a solar energy system In his/her principal dwelling or business facility; or if title was

acquired to a principal dwelling or business facility in which an

energy system has previously been installed. The credit is available if installation was completed on or after January 1, 1976, and prior to July 1, 1983; or if the title was

acquired after installation was completed during this period. ENERGY SYSTEM DEFINED: A Qualifying energy system may

be either a solar system or a wind system. SOLAR SYSTEM DEFINED: A solar system is a system of apparatus and equipment capable of converting radiant solar energy into beat or electrical energy and transferring the heat energy through a separate fliiidic conduit or the electrical energy through a system of wires to a point of use (including, but not

limited to, domestic water heating, space heating or cooling,

electrical power device) or storage. WIND SYSTEM: A wind system is defined as a system of apparatus and equipment capable of converting wind energy into mechanical or electrical energy and transferring the mechanical or

electrical energy through a separate apparatus to the point of use

or storage.

SPECIFIC INSTRUCTIONS

Line 1-Give the address of the property on which the energy system is located. Line 2-Enter the month, day, and year in which the energy system was placed into service. Line 3-ls The Energy System A Conventional System Converted

to Solar Energy? Check the appropriate box. Describe the energy

system, listing all the equipment constituting the energy system and state which type of energy the system provides such as: heating, cooling, electrical power, etc. Line 4-lf Taxpayei Acquired Real Property On Which A Solar Energy System Had Previously Been Installed, From Whom Was

The Real Property Acquired? List the name and address of the party in the space provided. Attach Schedule K-35a, "Certificate of Solar Energy System Transfer," to this schedule.

Line 5--Adjusted Basis of Tnergy System: In determining the

adjusted basis of an energy .,/Stem, only costs that apply directly to the purchase and installation of a solar or wind system are allowable. For example, if the owner installs a solar hot water

system, construction costs cannot include the installation of the hot water tank or hot water plumbing. Only the cost of purchase and installation of the solar unit and plumbing leading to the hot

water tank would t>e allowable. Line 5a-Enter the purchase price of the energy system. Attach a schedule showing how you arrived at the total purchase price. Line 5b--Enter the total installation costs for the energy system. Attach a schedule showing how the total installation cost was

calculated. Line 5c-Adjusted Basis of Energy System: Add lines 5a and 5b. PART I - PRINCIPAL DWELLING ENERGY SYSTEM CREDIT

Line 6--Tax Liability: Enter the Kansas income tax liability after deducting other state tax credit, 337 liquidation credit, and

business and iob development credit for the year in which the

credit is claimed (line 15 less lines 16, 17, and 18, page 1, form 40 or 40N).

THE SOLAR ENERGY CREDIT

Line 7 -Solar Energy Credit: 25 percent of line 5c, or $1,000, or the amount shown on line 6 above, whichever is less. Enter the

credit on line 19, page 1, form 40 or 40N.

Line 8-Solar Energy Credit Carryforward: If the lesser of 25

percent of line 5c, or $1,000, exceeds the amount shown on line

6, the difference may be claimed as a credit against your Kansas Income tax liability for the next succeeding taxable year(s), until the total amount of the tax credit has been used. However, the

credit cannot be carried over after the fourth year succeeding the

year the credit was originally claimed. PART ri - BUSINESS ENERGY SYSTEM

Line 9--Tax Liability: Enter the Kansas income tax liability from

the form on which the credit is being claimed after subtracting the other state tax credit, 337 liquidation credit, and job development credit. Line 10--Solar Energy Credit: Enter 25 percent of line 5c, or $3,000, or the amount shown on line 9 above, whichever is less. Enter the credit on line 19, page 1, form 40 or 40N; line 16, page

1, form 41; line 30, page 1, form 120; or line 24, page 1, form

120S, whichever is applicable. The credit for an energy system in a business facility cannot be

carried forward. However, in addition to the credit, the taxpayer

also may amortize the adjusted basis of the solar energy system

rateably over a 60-month period.

If the taxpayer transfers title to the equipment for which he is claiming the amortization before completion of the 60-month

amortization period, then the right to claim the amortization is

lost or terminated in the month the property is transferred.

Individuals who claim amortization on a solar energy system must

have itemized deductions on the federal income tax return. If the standard deduction is used on the federal income tax return, then

amortization cannot be claimed on the Kansas return, form 40 or 40N.

Line 11-Enter the number of months in this taxable year the energy system was in use. Line 1 2-Enter the useful life of energy system for federal tax purposes (In months).

Line 13 -Federal Depreciation Percentage: Check the method of depreciation used for federal income tax purposes. Then, based on the entries on lines 11 and 12, determine your federal depreciation percentage. Line 14-Kansas Amortization Percentage: Divide line 11 by 60.

Line 15-Federal Depreciation Modification: Multiply line 5c by

line 13. Enter this amount on line 5, Part II, page 2, form 40; line

5, page 2, Part IV, form 40N; line 2c, page 1, form 41; line 8, page 1, form 120; or line 7, page 1, form 120S, whichever is applicable. Line 16-Kansas Amortization Deduction: Multiply line 5c by line 14. Enter this amount on line 12, Part II, page 2, form 40; line 9, Part IV, page 2, form 40N; line 4, page 1, form 41; line 19, page

1, form 120; or line 16, page 1, form 120S, whichever is applicable. Line 17-Prior Year's Accumulated Kansas Amortization: Enter

the total amount of amortization claimed for the energy system

in prior years.

A-35
KANSAS HB 2969

Form K-35a

KANSAS

CERTIFICATION OF SOLAR ENERGY TRANSFER

This form must be completed by the individual or firm from whom the taxpayer acquired real property on which an energy system had previously been installed. Attach this form to Schedule K-35, "Solar Energy Credit Schedule".

THAT

(Name of individual or firm transferring property)

TRANSFERRED THE TITLE TO PROPERTY LOCATED AT

(Address of the property transferred) ON WHICH AN ENERGY SYSTEM HAS BEEN INSTALLED

AND ON WHICH THE SOLAR ENERGY CREDIT HAS NOT

PREVIOUSLY BEEN CLAIMED, TO

(Name of individual or ON . firm property transferred to) (Date property transferred)

Under the penalties of perjury, I declare that I have examined

this statement and to the best of my knowledge and belief, it is true and correct.

Signature of officer of the firm or individual Date

transferring property

INC/K35a

A-36
KANSAS HB2969

Form 120

KANSAS

CORPORATION INCOME TAX

For the year January i -December 31. 1976. cx other taxable year beginning ,

Number and street of principal office

City

Date of Incorporation

Stale of Incorporation

Federal Identificalion Numtjer

1976 Do nol write in this s

-^

: (Hlo Nurabeft

(Serial Numtwc)

Type of federal return filed:

1. Q Separate

2. Consolidated

If income is derived botti within and witfiout Kansas, fias tfiis corporation tjeen required or auttiorized under KSA 79-3288, 79-3290, 79-3291, 79-32,141 or 79-32,142 to apportion business income by any metfiod other than the three factor formula method based on separate company factors? Q Yes Q No

18

19

4. Federal taxable income

5. State and municipal txjnd interest not specifically exempt from Kansas income tax .

6. Income taxes imposed by this state or any other taxing jurisdiction included in federal taxable income

7. Federal net operating loss deduction

8. Other additions to federal taxable income (See instructions) (Attach schedule)

9 Total additions to federal taxable income (Add lines 5, 6, 7, & 8)

10. Total (Add lines 4 & 9)

1 1 . Interest on obligations of the United States

12. Refund of income taxes included in federal taxable income

13. Ordinary partnership or other income both within and without Kansas

14. Other subtractions from federal taxable income (See instructions) (Attach schedule) .

15. Total subtractions from federal taxable income (Add lines 11. 12, 13, & 14)

16. Net income before adjustments (Subtract line 15 from line 10)

17. Kansas net income (Line 16, Page 1, line 7. Part III, page 2. Sch 121; or separate

schedule)

18. Federal income tax refunds previously deducted

19. Ottier adjustments (See instructions) (Attach schedule)

20. Total adjustments (Add lines 18 & 19)

21. Net income before net operating loss deduction (Add line 17 to line 20)

22. Kansas net operating loss deduction (See instructions) 23. Income subject to Kansas income tax (Subtract line 22 from line 21)

24. Normal tax (41/2% of line 23)

25. Surtax (2V4% of amount on line 23 in excess of $25,000)

26. Total tax (Add lines 24 & 25)

27. Tax paid with extension request

28. Estimated tax paid

29. Business and job development credit (Attach schedule K-34)

30. Solar energy credit (Attach schedule K-35) (If claimed as amortization do not enter credit) 31 Total credits (Add lines 27, 28, 29, & 30)

32. Balance due (If line 26 exceeds line 31)

33. Interest 34. Total tax & interest due (Add lines 32 & 33)

35. Overpayment (If line 26 is less than line 31)

36. Amount of line 35 you wish to be refunded . . [PI

37. Amount of line 35 you wish to be credited to 1977 estimated tax [Q] | 37 | 1

5

6 1 7 1 8 1 9 1 10

11 i 12

13 1 14 1

24

25

JBl

•IKl 27 1 — 1 1

Make check or monoy

order payable to Kansas Department of (Revenue—Corporattotta;^

Irwxxne Tax Mgjjm

[L) 28

. . (I| 29 1

• [J] 30 1

.[Nil 33

32

I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return.

Sign

here

Signature ol officer Title (Dale)

Individual or firm signature of preparer Address (Date)

ATTACH A COPY OF YOUR FEDERAL RETURN AND SUPPORTING SCHEDULES TO THIS RETURN

A-37
LINE 18—FEDERAL INCOME TAX REFUND; Enter on line 18 the amount

of any federal income tax refund received during the taxable year to the extent a tax benefit was derived in Kansas for years beginning prior to January 1, 1972. LINE 19—OTHER ADJUSTMENTS: Enter the net amount of the following adjustments (attach schedule) The amount of the income (or loss) received from a partnership, joint venture, syndicate, estate, or tnjst derived from Kansas sources including the Kansas adjustments determined by applying the Kansas modifi- cations (enumerated in lines 5,6,7, 11, 12, and 1 4 of page 1 , form 1 20)

to the corporations distributive share of federal taxable income less the amount of gain (or loss) which was previously reported to Kansas in prior years; Any income (loss) under Section 337 of the Federal Internal Revenue

Code. (Kansas law provides that each shareholder may claim a credit

for his respective share of the tax paid by the corporation on a Section 337 gain by submitting a corporation liquidation schedule, form 120L); The amount of federal income tax (applicable to Kansas source income)

paid during the current taxable year pertaining to a prior year's federal

tax, but only if the federal income tax deduction in the prior year was on

a cash basis. If the prior year's federal income tax deduction was on an

accrued basis, then amended returns must be filed for the appropriate year to receive the corrected federal income tax deduction. (Kansas law does not allow a deduction for federal income tax for tax periods beginning after Decemtier 31, 1971.); The amount of allowable amortization of a certified oil production process that has tieen elected under the special Kansas provisions. (Complete and attach Schedule K-50 to your return.), OR

The amount of allowable amortization of the adjusted basis of a qualified solar energy system used in your Kansas business that has been

elected under the special Kansas provisions. See instructions for "Line 30—Solar Energy Credit " on page 4 of this bool<let. (Complete and

attach Schedule K-35 to your return.) Schedules K-50 and K-35 and related instructions may be obtained upon

request from the Kansas Department of Revenue, Division of Taxation, Income and Inheritance Tax Bureau, Box 692, Topeka, Kansas 66601. LINE 20—TOTAL ADJUSTMENT: Enter on line 20 the total net adjustments

from line 18 and 19. LINE 21—NET INCOME BEFORE NET OPERATING LOSS DEDUCTION:

Enter on line 21 the amount on line 1 7 plus or minus the amount on line 20. LINE 22—KANSAS NET OPERATING LOSS DEDUCTION: Enter on line 22 the amount of any Kansas net operating loss carry-forward to which you

are entitled. See K. S. A. 79-32,143. Submit schedule to support amount

shown. LINE 23—INCOME SUBJECT TO KANSAS INCOME TAX: Subtract line 22

from line 21 . Enter result on line 23. TAX

LINE 24—NORMAL TAX: Multiply the amount shown on line 23 by 4V2%

and enter result on line 24. LINE 25—SURTAX: Multiply the amount shown on line 23 in excess of $25,000 by 21/4%. Enter result on line 25. LINE 26—TOTAL TAX: Add lines 24 and 25. CREDITS

LINE 27—TAX PAID WITH EXTENSION REQUEST: The amount paid with the extension request (form E-1 ) or any amount paid as a prepayment other than estimated tax. LINE 28—ESTIMATED TAX PAID: Enter on line 28 the amount of es- timated tax the corporation has paid on the declaration of estimated tax for the current taxable year. This includes the amount of any 1975 overpay- ment which the corporation requested to be credited to the 1976 estimated

tax account, plus all estimated tax payments made for the current tax year. LINE 29—BUSINESS AND JOB DEVELOPMENT CREDIT: You may be

entitled to claim a credit against your Kansas corporation income tax liability

if you have acquired or leased and used a new business facility in Kansas

after March 31, 1976, and prior to January 1, 1979. Certain replacement

facilities and expansions of existing facilities may also qualify for the credit. To be eligible for the credit, the new business facility must have tieen a revenue-producing enterprise and a minimum of five new employees must

have been added and maintained in employment at the new business

facility for the taxable year for which the credit is claimed. The credit is an amount equal to $50 for each new business employee and $50 for each

$100,000 (or major fraction thereof) of new business facility investment, but

is limited to an amount not to exceed more than 50% of the Kansas income

tax on the taxpayer's new business facility income for the year in which the

credit is claimed. The credit will be allowed for the taxable year during which commercial operations are commenced at the new business facility and may be carried fonvard for each of the nine succeeding taxable years. The

credit carry-foDvard is available for all taxable years commencing after

Page 4

December 31, 1975 Schedule K-34 must be completed and attached to your Kansas income tax return to claim this credit. Schedule K-34 and

related instructions may be obtained upon request from the Kansas Department of Revenue, Division of Taxation, Income and Inheritance Tax

Bureau, Box 692, Topeka, Kansas 66601 LINE 30—SOLAR ENERGY CREDIT: You may be eligible for a credit against your Kansas corporation income tax liability if you complete in- stallation of a solar energy system in your business facility; or if you

acquired the title to your business facility in which a solar energy system has previously t)een installed. The credit is available if installation was completed or if the title was

acquired on or after January 1, 1976, and prior to July 1, 1983. The solar energy credit allowed for a business facility is the lesser of the

following amounts: 25% of the cost of the system including installation cost; $3,000; OR

An amount equal to your income tax liability for the taxable year in which

the system was acquired. The credit cannot be carried forward. You may amortize the adjusted basis of the system over a 60-month

period beginning with the month the system was completed or acquired. (See instructions for "Line 8—Other Additions to Federal Taxable Income"

on page 3, and instructions for " Line 19—Other Kansas Adjustments " on page 4.)

If you are eligible to claim the credit or you elect to amortize the adjusted

basis of the system, you must complete Schedule K-35 and attach it to your Kansas income tax return. Schedule K-35 and instructions may be obtained upon request from the Kansas Department of Revenue, Division of Taxation, Income and Inheritance Tax Bureau, Box 692, Topeka, Kansas 66601

.

LINE 31—TOTAL CREDITS: Add lines 27, 28, 29, and 30. Enter the result on Line 31

.

BALANCE DUE

LINE 32—BALANCE DUE: If line 26 is greater than line 31 , subtract line 31 from line 26 and enter the result on line 32. LINE 33—INTEREST: If you filed your Kansas return after the due date with an approved extension of time, compute the interest at the rate of per month of line 32, and enter the amount on line 33. (See General Instructions under " Penalty and Interest" for penalty and interest assessed on delin- quent returns.) LINE 34—TOTAL TAX AND INTEREST DUE: Add lines 32 and 33. Enter

the result on line 34. If this amount is less than $1 .00, no payment need be made. Otherwise, make check or money order payable to the " Kansas

Departmen", of Revenue—Corporation Income Tax " and mail to Kansas

Income Tax, Director of Taxation, Kansas Department of Revenue, State

Office Building, Topeka, Kansas 66699. OVERPAYMENT

LINE 35—OVERPAYMENT: If line 31 is greater than line 26, subtract line 26 from line 31 and enter result on line 35. LINE 36—REFUND: Enter on line 36 that part of line 35 you wish to be

refunded. No refund will be made for amounts less than $1 .00. LINE 37—1977 ESTIMATED TAX: Enter on line 37 the amount of line 35

you wish to t>e credited to your 1977 estimated tax account. ATTACH COPY OF YOUR FEDERAL RETURN

You must attach to your Kansas corporation income tax return a copy of your federal corporation income tax return as filed with the Internal Revenue

Service, including all schedules.

Failure to attach a copy of your federal return will cause a delay in the processing of your Kansas corporation return. SIGNATURE AND VERIFICATION

The return must be signed and sworn to by the president, vice-president or other principal officer.

If the return is prepared by a firm or corporation, the return should be

signed in the name of the firm or corporation. Any person or persons who

prepares the return for compensation must sign the return. SPECIFIC INSTRUCTIONS FOR PAGE 2 PART I. ADDITONAL INFORMATION

All corporations must answer all questions in Part I. PART II. APPORTIONMENT FORMULA

Part II is to be used by corporations with income derived from sources both

within and without Kansas for the purpose of allocating and apportioning income as provided in K. S. A. 79-3271 through 79-3287.

A-38
KANSAS HB 2969

Form 40 KANSAS

RESIDENT INDIVIDUAL INCOME TAX

For the year January 1 -December 31. 1976. or other taxable year begin

First Name(s) arxJ Initial(s)

Home Address (Number and Street or Rural Route)

1976 ending

Crty. Town or Post Office, and State

School District

\ ["BEimber k

Filing Status (Check ONE)

1. Single

2. Q Married filing joint return (even If only one had Income)

3. O Married filing separately. Give spouse's name and

social security number.

Zip Code

Your Social Security Number

Spouse's Social Security Number

1976

Do Not Write In This Space

4. Number of exemptions on your 1976 federal return . . ,

5. if fractional year resident show number of months you were a Kansas resident

6. Did you file a 1975 Kansas return? YES NO

If no briefly explain

INCOME

7. Federal Adjusted Gross Income

8. Modifications to Federal Adjusted Gross Income (Line 12, Part I)

9. Kansas Adjusted Gross Income (Line 8 added to or subtracted from line 7)

(If line 9 is less than $1 5,000 and you do not itemize deductions, enter tax on line 1 5 from the appropriate table) DEDUCTIONS

10. standard Deduction-(See instr.) OR Itemized Deductions (Line 14, Part II)

11. Federal Income Tax Deduction (Line 5, Part III) 12. Exemption Allowance ($600 x number of exemptions from line 4) 13. Total Deductions (Add lines 10, 11, & 12)

14. Income Subject to Kansas Income Tax (Line 9 less line 13)

TAX

15. TAX (Check If from: Tax Tables or Tax Computation Schedules

CREDITS

Credit for Taxes Paid to Other States (Line 7, Part IV) 337 Liquidation Credit (Attach Form 120L) Business & Job Development Credit (Attach schedule K-34) . . . . Solar Energy Credit (Attach schedule K-35)

Total Credits (Add lines 16, 17, 18, & 19) Balance (Line 15 less line 20) Kansas Income Tax Withheld (Attach Kansas copies Form W-2)

Estimated Tax Paid

Total Prepaid Credits (Add lines 22 & 23)

10

12

22

BALANCE DUE

Balance Due (If line 21 is greater than line 24) ...

Interest % of line 25 [N] | 26

Total Tax & Interest Due (Add lines 25 & 26)

IF]

[M]

OVERPAYMENT

28 Overpayment (If line 21 Is less than line 24)

29. Refund . . [P]

30. Amount of line 28 you wish to be credited to 1977 Estimated Tax [Q] | 30 | ,

It you are using the

optiona) tax tables,

oinit Unas 10

through 14.

15

Malte ctwdt or money

order payaljle to Kansas Department of Ftevenue—Irrajme Tax

20

25 J2L

27

I declare under the penalties of perjury that to the best of my knowledge and belief this is a true, correct, and complete return.

Sign

here

(Signature of taxpayer) (Signature of preparer other than taxpayer)

If |Oint return. BOTH husband and wife must sign even if only one had income (Date) (Address)

INC40 ATTACH A COPY OF YOUR FEDERAL RETURN AND SUPPORTING SCHEDULES TO THIS RETURN

A-39
corresponding with the number of exemptions you claimed and

your filing status, (See instructions for Use of Optional Tax

Tables" on page 13 )

If you itemized your deductions or if line 9 is $15,000 or more, you must complete lines 10 through 14 to claim your allowable

deductions. You may not claim Kansas itemized deductions unless you itemized deductions on your federal income tax return. If you

itemized on your federal return, you may use either itemized deductions or the standard deduction on your Kansas income tax

return. LINE 10—STANDARD OR ITEMIZED DEDUCTIONS: Enter on

line 10 the standard deduction or itemized deductions, whichever is applicable. If you itemize your deductions, complete Part II, page 2

of this return, (See instructions for "Part II —Itemized Deductions' on page 7,) If you elect to take the standard deduction, you may

take the greater of, SINGLE INDIVIDUALS: SI ,700 or 1 6% of your Kansas adjusted gross income up to a mtiximum of $2,400: MARRIED FILING JOINTLY: $2,100 or 16% of your Kansas

adjusted gross income up to a maximum of $2,800; OR. MARRIED FILING SEPARATELY: $1,050 or 16% of your Kan

sas adjusted gross income up to a maximum of $1,400, LINE 11—FEDERAL INCOME TAX DEDUCTION: Enter on line

1 1 your federal income tax deduction from line 5, Part III, page 2, The federal income tax deduction is based on your actual federal income tax liability after all credits except the foreign tax credit. The

deduction is NOT the amount of tax withheld (See instructions for "Part III —Federal Income Tax Deduction" on page 8.) LINE 12—EXEMPTION ALLOWANCE: Enter on line 12 your Kansas exemption allowance. This is determined by multiplying the number of exemptions claimed on line 4 by $600. LINE 13—TOTAL DEDUCTIONS: Add lines 10. 11, and 12

Enter the sum on line 13. J.INE 14—INCOME SUBJECT TO KANSAS INCOME TAX:

Subtract line 13 from line 9. Enter the difference on line 14 TAX

LINE 15—KANSAS TAX: If your adjusted gross income is more

than $15,000 or if you itemized yOur deductions, compute your tax on the amount entered on line 14, by using the appropriate Tax

Computation Schedule located on page 8 of this booklet. Place a check mark in the 'Tax Computation Schedule " box.

If you are using the Optional Tax Tables, enter the amount of tax on line 15 and place a check mark in the "Tax Tables " box. LINE 1&—CREDIT FOR TAXES PAID TO OTHER STATE(S): If you received income from other state(s) and you were required to pay income tax to the other state(s). you may be entitled to claim a

tax credit against your Kansas income tax liability.

. To determine your allowable tax credit for taxes paid to other

state{s), complete Part IV. page 2. Enter the result from line 7, Part

IV. page 2 on line 16, page 1 To receive credit fot taxes paid to the

other state(s) you must attach a copy of that state(s) return to your Kansas return. (See instructions for "Part IV—Credit for Taxes Paid

to Other States" on page 8.) LINE 17—337 LIQUIDATION CREDIT: If you were a stock- holder in a corporation which liquidated during 1976, under the provisions of the Internal Revenue Code section 337, you may be

entitled to a credit against your Kansas tax. Kansas law requires

that any corporation which liquidated under the provisions of Inter- nal Revenue Code section 337 pay the tax on any gain from such

sale and each shareholder may claim credit for his respective share

of the tax paid. You will be furnished form 120L by the liquidating corporation. You must attach this form to your Kansas income tax

return. The liquidation credit to be entered on line 17 may not exceed your tax on line 15. LINE 18—BUSINESS AND JOB DEVELOPMENT CREDIT:

You may be entitled to claim a credit against your Kansas income

tax liability if you have acquired or leased and used a new business

facility in Kansas after March 31. 1976. and prior to January 1. 1979., Certain replacement facilities and expansions of existing

facilities may also qualify for the credit.

To be eligible for the credit, the new business facility must be a revenue-producing enterprise and a minimum of five new employ- ees must have been added and maintained in employment at the new business facility for the taxable year in which the credit is claimed. The credii available is an amount equal to $50 for each new

business employee and $50 for each $100,000 (or ma|or fraction thereof) of new business facility investment, but is limited to an amount not to exceed more than 50% of the Kansas income tax on

the taxpayer's new business facility income for the year in which

the credit is claimed. The credit will be allowed for the taxable year

during which commercial operations are commenced at the new

business facility and may be carried forward for each of the nine succeeding taxable years The credit is available for all taxable years commencing after December 31. 1975. Schedule K-34 must be completed and attached to your Kansas

income tax return to claim the-credit. Schedule K-34 and related

instructions may be obtained upon request from the Kansas Department of Revenue. Division of Taxation. Income and Inheritance Tax Bureau. Box 692, Topeka, Kansas 66601. LINE 19—SOLAR ENERGY CREDIT: You may be eligible for a

credit against your Kansas income tax liability if you complete

installation of a solar energy system in your principal dwelling or business facility; or if you acquire the title to your principal dwelling

or business facility in which a solar energy system has previously been installed. The credit is available if installation was completed or if the title was acquired on or after January 1 , 1 976. and prior to July 1 . 1 983. Thp credit allowable for a principal dwelling is 25°o of the cost of the system (including installation cost) or $1 ,000, whichever is less.

If the amount of the credit exceeds your income tax liability for the year in which the system was acquired, the excess credit may be

earned forward to the next succeeding taxable year. In no case can

the credit be carried forward more than four (4) taxable years succeeding the taxable year in which the system was acquired. A solar energy credit allowed for a business facility is 25% of the

cost of the system (including installation cost), or $3,000; or an amount equal to your income tax. liability in the taxable year for which the system was acquired, whichever is less. The credit cannot be carried forward. You may elect to amortize the adjusted

basis of the system over a 60-month period beginning with the month the system was completed or acquired, in lieu of an income

tax credit.

If you are eligible to claim the credit or you elect to amortize the adjusted basis of the system, you must complete Schedule K-35 and attach it to your Kansas income tax return. Schedule K-35 and

instructions may be obtained upon request from the Kansas Department of Revenue. Division of Taxation, Income and Inheritance Tax Bureau. Box 692. Topeka, Kansas 66601

.

LINE 20—TOTAL CREDITS: Add lines 1 6. 1 7. 1 8. and 1 9. Enter

the result on line 20. LINE 21—BALANCE; Subtract line 20 from line 15 Enter the

result on line 21 LINE 22—KANSAS INCOME TAX WITHHELD: Enter on line 22

the total amount of Kansas income tax withheld. Supporting forms W-2's or K-2's must be attached to your return or this credit will not be allowed. LINE 23—ESTIMATED TAX: Enter on line 23 the amount of estimated tax you have credited to your 1976 estimated tax ac- count. This includes the amount of any 1975 overpayment which you requested to be credited to your 1 976 estimated tax account,

plus all estimated tax payments made for the year 1976. LINE 24—TOTAL PREPAID CREDITS: Add lines 22 and 23. Enter the result on line 24. BALANCE DUE

LINE 25—BALANCE DUE: If line 1. 1 is greater than line 24, subtract line 24 from line 21 and enter the balance due on line 25.

Page 5

A-40
KENTUCKY HB 499

agency • mission • programs

A-41
GOVERNOR

ENERGY RESEARCH

BOARD

KENTUCKY CENTER

FOR

ENERGY RESEARCH

Research and Development

Legal

Services

Planning and

Analysis

Demonstration

Projects

A-42
agency

Governor Carroll created the Kentucky Center for Energy Research as a spedal- purpose sute agency with an Administrator and an Energy Research Board

appointed by and reporting directly to the Governor. The Center v/as created to provide day-to-day administration and management of two major state energy programs—research and development and demonstration projects. In addition, the climate and resources were established for effective energy planning and

analysis to guide research, development, and demonstration efforts.

The Board is a fifteen member body composed of state officials, university

deans, and private sector representatives. The Board provides guidance and

assistance in program development and implemetation, and is responsible for major demonstration project funding decisions. Organization of the Center is in accord with its mandate and the programs established and funded by the

legislature. Two staff units have been made operational to handle administrative services and legal affairs for the Center. The three primary program areas (Planning and Analysis, Research and Development, and Demonstration Projects)

are shown on the organizational chart.

The agency relates closely to the Universities of Kentucky and Louisville in regard to the research and development program. A close relationship also exists with the Departments of Energy and Commerce in the Kentucky Development

Cabinet. The Center and the Department of Energy have developed a Memoran- dum of Understanding that provides the basis for a strong working relationship between the two agencies. The Department is primarily interested in energy

conservation and management in the shorter term. On the other hand, the Center

is primarily interested in new technology development for the longer term. The

Department of Commerce is concerned with commercial and industrial develop- ment. The Center concentrates upon future coal-energy supplies to support eco- nomic development and upon strengthening the coal-energy industry through

the application of innovative technology.

Special relationships exist between the Center and multi-state or regional agencies such as the Appalachian Regional Commission. The Commission serves as a source of funds for energy development projects and a vehicle for multi»state energyrelated research activity. Growing relationships exist with other special purpose

agencies such as the Southern Interstate Nuclear Board, the Tennessee Valley

Authority and the Electric Power Research Institute. The Center's major federal relationship is with the U.S. Energy Research and Development Administration. Mutual interests exist with ERDA's Office of Planning and Analysis, Division of

Fossil Fuels and Division of Commercialization. The Center anticipates a contin- uing cooperative relationship with ERDA on jointly funded projects in Kentucky.

A-43
mission

The Center's mission is to encourage innovative approaches to the development

of adequate future supplies of energy to support the economic development of

the Commonwealth and promote the general welfare of Kentuckians. A prerequisite for accomplishing this mission is the development, coordination, and

communication of Kentucky's intermediate and long range strategies, plans, and programs for energy research, development and demonstration.

Since coal is Kentucky's most abundant fossil fuel, the strategic approach which

guides the Center's programs focuses on coal conversion technology and coal

utilization. Accordingly, the Center seeks tc demonstrate efficient, environ- mentally acceptable and commercially feasible technologies, techniques, and processes for conversion of coal into clean fuels in liquid, gaseous, or solid forms. A major problem of developing clean coal-energy is one of economics. This is not to underrate the magnitude of the many technical problems of increasing

coal production, direct burning of high-sulfur coal, or the conversion of coal to more usable clean forms of energy. Most important to the substantial develop- ment of our nation's most abundant fuel, coal, is a national policy with a coor- dinated set of action programs and other incentives. Private corporations are less than enthusiastic about entering this area with its intense capital demands and

technological risk. A combination of direct engineering and construction support

along with reasonable assurance of investment recovery is needed for the long- term development of a new coal-energy industry. Kentucky as a state is responding to the fullest extent possible to encourage this development.

The Center is pursuing an intensive research and development program designed

to develop new, more effective,* and environmentally acceptable uses and to improve and expand uses for Kentucky's fossil fuels, hydrocarbons and other

natural resources. A major state laboratory facility has been established to carry out this work. The University of Kentucky Institute for Mining and Minerals Research is the Center's prime research contractor and as such operates the

laboratory. This much-needed laboratory capability is used by both university and industry researchers. This entire program is aimed at applied research for improved coal utilization. Such an effort is manditory if Kentucky is to maintain a leadership role in coal production and utilization.

Specific program goals have been established by the Center as follows:

• Develop strategies and plans for energy research, development and demonstration;

• Demonstrate commercially feasible technologies for conversion of coal into clean fuels; and

• Research and develop new and existing uses for Kentucky's natural re- sources.

The Center's programs are designed to contribute to the national effort to meet

the intermediate and long range energy needs of the nation with domestic re- sources.

A-A4
KENTUCKY HB 499

mWCKY

ENERGY mSERVATm PLAN

A SUMMARY

A-45
I

I

TABLE OF CONTENTS

OVERVIEW- -PHILOSOPHY AND DIRECTION 1

ENERGY SAVINGS GOAL 7

ENVIRONMENTAL ANALYSIS 9

SUMMARY TABLE OF COSTS AND SAVINGS 11

SUMMARY OF PROGRAM MEASURES 13

Mandatory Requirements

Lighting Efficiency Standards 15

Thermal Efficiency Standards 17

Carpool/Vanpool/Public Transportation 20

Procurement Practices 24

Right Turn on Red 26

Additional

Agricultural Production 27

Driver Education 29

Educational Curriculum 31

Educational Facilities 34

Local Government Facilities and Services 36

State Government Facilities 38

Residential 39

Kentucky Department of Energy

+General Conservation Activities 41

+Commercial/Industrial 42

+Public Awareness 44

+Tax Incentives (Solar) 45

APPENDIX 47

Calculation of Energy Savings 49

Projection of Energy Consumption - 1980 50

Summary of Public Comments 51

Program Elements Considered but not Included 53

FEA Guidelines for Plan Development 58

A-46
MASSACHUSETTS SB 1418

COMMONVJEALTH OF MASSACHUSETTS

EXECUTIVE OFFICE FOR ADMINISTRATION AND FINANCE

BUREAU OF BUILDING CONSTRUCTION

ONE ASHBURTON PLACE

BOSTON

REGULATIONS REQUIRING LIFE CYCLE COST ESTIMATES

FOR SOLAR AND WIND ENERGY UTILIZATION FOR CONSTRUCTION

BY PUBLIC AWARDING AUTHORITIES

CHAPTER 433, ACTS OF 1976,

AMENDING CHAPTER 149 OF THE

GENERAL LAWS

A-47
MASSACHUSETTS SB 1418

TABLE OF CONTENTS

Page

I. INTRODUCTION . 1

II. COMPLIANCE 2

III. DEFINITIONS 3

IV. SYSTEMS 5

V. DESIGN CRITERIA 5

VI. LIFE CYCLE COST ANALYSIS 6

. APPENDIX A Al

Guidelines for the Preparation of

Life Cycle Cost Analysis Al

Frequency of Temperature Occurrence by

Time Periods and Location A6

Table la. Metropolitan Boston Area A6

Table lb. Lincoln, Mass. Area A7

Table Ic. Falmouth, Mass. Area A8

Table Id. Springfield, Mass. Area A9

Table le. Albany, N.Y. Area AlO

Table If. Manchester, N.H. Area All

Table Ig. Portland, Me. Area A12

Table 2. Percent of Available Sunshine

Applicable to Annual Solar Heat Gain

Calculations A13

Table 3. Mean Eourly Wind Velocity by Months A14

Table 4. Multipliers ("M" Factors) Applicable

to "U" Factors to Compensate for the Mass of

Wall Construction A15

Table 5. Owning and Replacement Cost Factors

(ORCF) for Building and Equipment A16

-a- Chapter 433 Reg
Page

Table 6. Annual Cost Factors for Fuel and

Utility Costs ' A17

APPENDIX B Bl

Sample Comparative Energy and Cost Analysis B2

I. Determination of Thermal Transmission

Values and Load Criteria B4

II. Average Seasonal Loss (Btu/Kr/°F) B7

III. Solar Gain Factors BIO

IV. Miscellaneous Gains to Space (Heating Cycle) B13

V. Seasonal Data B17

VI. Annual Space Heating Requirement B17

VII. Miscellaneous Gains to Space B19

VIII. Annual Space Cooling Requirement B21

IX. Electrical Energy Requirements B25

X. Energy Savings Utilizing Solar Collectors B26

SAI»1PLE REPORT 4 Pages

A-49
MASSACHUSETTS FORM 355A PAGE 2 SCHEDULE A. BALANCE SHEET AT .

.

MASSACHUSETTS SB 1664

19.

ASSETS BOOK VALUE

(a) NET BOOK VALUE

(b) FEDERAL ADJUSTED

BASIS (C) TANGIBLE ASSETS WITHIN MASSACHUSETTS

CAPITAL ASSETS IN MASSACHUSETTS;

(a) Buildings Reserve for depreciation Net buildings Land

(b) Motor vehicles and trailers Reserve for depreciation

(c) Machinery taxed locally Reserve for depreciation

(d) Machinery not taxed locally:

(i) Useful life of 4 years or more ....

Reserve for depreciation

(ii) Useful life of less than 4 years ....

Reserve for depreciation

(e) Equipment with useful life of 4 years or more . Reserve for depreciation (0 Equipment with useful life of less than 4 years . Reserve for depreciation

(g) Fixtures Reserve for depreciation

(h) Leasehold improvements taxed locally Reserve for amortization

(i) Leaseholds and improvements not taxed locally Reserve for amortization

(j) Other fixed assets (Attach schedule) ....

Reserve for depreciation or amortization

(k) Total capital assets in Massachusetts ....

INVENTORIES IN MASSACHUSETTS:

(a) General merchandise

(b) Exempt goods (Attach schedule) SUPPLIES IN MASSACHUSETTS TOTAL TANGIBLE ASSETS IN MASSACHUSETTS

TANGIBLE ASSETS OUTSIDE MASSACHUSETTS

CAPITAL ASSETS OUTSIDE MASSACHUSETTS:

(a) Buildings and other fixed depreciable assets Reserve for depreciation or amortization INVENTORIES OUTSIDE MASSACHUSETTS

SUPPLIES OUTSIDE MASSACHUSETTS . . . Leaseholds and leasehold improvements outside Mass.

Reserve for amortization

$

TOTAL TANGIBLE ASSETS INVESTMENTS (Enter capital stock investment ONLY):

(a) Massachusetts subsidiary corporations SO^ or more owned (Attach sched.)

(b) Massachusetts corporations less than 80% owned

(c) Other investments (Attach schedule) Notes receivable Accounts receivable Cash OTHER ASSETS (Attach schedule) TOTAL ASSETS ....

Reserve

Reserve

LIABILITIES AND CAPITAL

16. Mortgages on: (a) Massachusetts tangible property taxed locally

(b) Massachusetts tangible property not taxed locally

(c) Tangible property located outside Massachusetts

$

17. Bonds and other funded debt

18. Accounts payable $ Notes payable $

19. 20. Miscellaneous current liabilities (Attach schedule)

A-50
21 . Taxes accrued (Attach schedule)

22. Miscellaneous accrued liabilities (Attach schedule)

23. TOTAL LIABILITIES $

24. Capiul Slock: PAR SHARES ISSUED AMOUNT

(a) Conunon s

(b) Preferred

(c) Total capital stock issued $

25. Paid-in or capital surplus (Attach reconciliation) 26. Surplus reserves (Attach schedule)

27. (a) Earned surplus and

undivided profits . $

(b) Undistributed Sub- Chapter S net income .

'

(c) Total I ; . 28. TREASURY STOCK (Attach schedule) —

29. TOTAL LIABILITIES AND CAPITAL J SCHEDULE A-1. LEASED PROPERTY

If the corporation is the LESSEE of any real estate or tangible personal property situated in Massachusetts, complete the following schedule. Name of Lessor: Address of Lessor: Kind of Property Leased Real Estate Tangible Personal Property. Location in Massachusetts of Leased Property:

SIrrtI city or Town SCHEDULE B. TANGIBLE OR INTANGIBLE PROPERTY CORPORATION CLASSIFICATION

NOTE; Enter all values as NET BOOK values from Schedule A, Column (b).

1 . Total Ma_ssachusetfs tancible nronertv fSrhpHiile A Item 4^ _ . . _ . . 1 $

2. Massachusetts real estate (Schedule A, Item 1 (a))

3. Massachusetts motor vehicles and trailers (Schedule A, Item 1 (b))

4. Massachusetts machinery taxed locally (Schedule A, Item 1 (c))*

5. Massachusetts leasehold improvements taxed locally (Schedule A, Item 1 (h))

6. Massachusetts taneible Drooertv subiect to local taxation (Total of Items 2.3.4. and 5) .

$

7, Massachusetts tangible protJerty not subject to local taxation (Item 1 minus Item 6) $

8. Total assets (Schedule A, Item 15)

10. Total assets not subject to Massachusetts local taxation (Item 8 minus Item 9)

$

$

$ 12. Allocated assets not subject to local taxation (Item 10 x Item 11)

13. Tangible property per cent (Item 7 -i- Item 12)

NOTE: If Item 13 is 10% or more, complete Schedule C to determine taxable Massachusetts tangible property and do not complete Schedule D. If Item 13

is less than 10%, complete Schedule D to determine net worth and do not complete Schedule C.

* Manufaauring corporations cnicr zero in Item 4 above. TANGIBLE PROPERTY CORPORATION

SCHEDULE C. VALUE OF TAXABLE MASSACHUSETTS TANGIBLE PROPERTY

(Complete this schedule only if Schedule B, Item 13 is 10% or more) NOTE: Enter all values as per the FEDERAL ADJUSTED BASIS from Schedule A, Column (c).

1 . Total Massachusetts tangible property (Schedule A, Item 4)

2. Exempt Massachusetts tangible property:

(a) Massachusetts real estate (Schedule A, Item 1 (a)) (b) Massachusetts motor vehicles and trailers (Schedule A, Item 1, (b))

(c) Massachusetts machinery taxed locally (Schedule A, Item 1, (c))* (d) Mass. leasehold improvements taxed locally (Schedule A, Item 1, (h))

(e) Exempt goods (Schedule A, Item 2 (b)) (0 Cert. Mass. indust. waste/air treatment facilities B(g) Cert. Mass. solar or wind power deduction

3. Total exempt Massachusetts tangible property (Total of Items 2(a), (b), (c), (d), (e), (0 and (g))

$ V

$

$

(Enter Item 4 as Item 1 and enter zero as Item 2 in the Computation of Excise)

'Minuracluring corporations enter zero In Item 2(c) above.

A-51
NOTE:

INTANGIBLE PROPERTY CORPORATION

SCHEDULE D. VALUE OF NET WORTH ALLOCATED TO MASSACHUSETTS

(Complete this schedule only if Schedule B, Item 13 is less than \OVt) Enter all values as NET BOOK value from Schedule A, Column (b).

1 . Total assets (Schedule A, Item 15)

2. Total liabilities (Schedule A, Item 23)

3 . Massachusetts tangible property subject to local taxation (Schedule B, Item 6)

4. Less any mortgages thereon (Schedule A, Item 16(a)) ...

5. Investments in Massachusetts subsidiaries which are 80% or more owned

(Schedule A, Item 10(a))

6. Deductions from total assets (Total of Items 2.4, and 5)

7. Allocable net worth (Item 1 minus Item 6)

8. Income apportionment percentage (Separate Schedule F, Item 5)

9. Taxable net wonh (Item 7 x Item 8) (Enter Item 9 as Item 2 and enter zero as Item 1 in Computation of Excise)

$..

SCHEDULE E-1. DIVIDENDS DEDUCTION

Total dividends (Federal Schedule C, Line 12) Dividends from Massachusetts corporate trusts. (Attach schedule) Dividends from non-wholly-owned DlSCs (Attach schedule) Dividends, if less than IS^ of voting stock owned:.

(a) On common stock

(b) On preferred stock Subpart F income (Federal Schedule C. Line 6) Total taxable dividends (Total of Items 2 through 5) Dividends deduction. 'Item 1 minus Item 6. Enter in Schedule E. Item 7 •Attach schedule showing payers, amounts, and % of voting stock owned by class of stock SCHEDULE E-2. LOSS CARRYOVER DEDUCTION

Use only if organized after 1971. if SO^ or more of voting stock is not owned by any other corporation, and if Mass. loss in 1973, 1974, and/or 1975

Date of organization

(a) Return (b) Massachusetts Loss

(c) Federal Carryback

to prior years^

(d) Losses used. 1974

1975 Mass. Sched.E

(e) Total Used

(c) plus(d) (0 Loss Available(b) minus (e) Year Sched.E

1. 1973 Item 6

2. 1974 Item 5

3. 1975 Items wmmmmmm. 4. Loss carryover deduction (Column (0 Items 1 .2. and 3). Enter in Schedule E. Item 8. •Attach complete federal schedule of loss carryback and carryforward computation

$ SCHEDULE E. TAXABLE INCOME

AN EXACT COPY OF ALL FOUR PAGES OF FEDERAL FORM 1120 OR 1120S AS FILED MUST BE AHACHED TO THIS RETURN THE FEDERAL 1120 SCHEDULES AND

FORMS REQUIRED TO SUBSTANTIATE THE MASSACHUSEHS EXCISE MUST ALSO BE AHACHED. NO CHANGES OR AMENDMENTS TO ANY FEDERAL ACCOUNT MAY

BE MADE WITHOUT SUBMiniNG A DETAILED EXPLANATION ANY RETURN FILED WITHOUT THE COPY OF SUCH FEDERAL INFORMATION ATTACHED IS AN

INCOMPLETE RETURN AND IS SUBJECT TO ASSESSMENT PENALTIES

Net income as shown on Line 28. Federal Form 1 120. See Instructions for DISC 1

State and municipal bond interest not included in Federal net income

Foreign, state or local income, franchise, excise or capital slock taxes deducted from Federal net income

Other adjustments. Attach schedule. See Instructions Total of Items 1,2,3 and 4 5

Capital gains on installment sales made prior to 1 %3 (Attach schedule) | 6 S Dividends deduction (Schedule E-l, Item 7) 7

Loss carryover (Schedule E-2. Item 4) 8 I Total of Items 6.7 and 8 Income subject to apportionment. Item 5 minus Item 9 Income apportionment percentage. Separate Schedule F. Item 5^ 11

Item ID (even if loss) multiplied by Item 11 13a 13b

14

13a. Certified Mass. industrial waste and air treatment facilities deduction . 13b. Cert. Mass. solar or wind power deduction

14. 25% of wages paid to poverty section employees. Sep. Schedule I-l. Item 3 .

15. Income taxable in Massachusetts. Item 12 minus total of Items 13a, 13b and 14 (Enter as Item 4 in Computation of Excise. If loss, enter zero. See Instructions) •NOTE: If corporation carries on no business outside Massachusetts, enter 100%; otherwise complete Separate Schedule F.

A-52
MASSACHUSETTS FORM 355B PAGE 2 SCHEDULE A. BALANCE SHEET AT .

MASSACHUSETTS SB 1664

, 19

ASSETS BOOK VALUE

(a) NET BOOK VALUE

(b) FEDERAL ADJUSTEDBASIS (C) TANGIBLE ASSETS WITHLN MASSACHUSETTS

CAPITAL ASSETS IN MASSACHUSETTS:

(a) Buildings Reserve for depreciation Net buildings Land

(b) Motor vehicles and trailers Reserve for depreciation

(c) Machinery taxed locally Reserve for depreciation

(d) Machinery not taxed locally:

(i) Useful life of 4 years or more ....

Reserve for depreciation

(ii) Useful life of less than 4 years ....

Reserve for depreciation

(e) Equipment with useful life of 4 years or more . Reserve for depreciation (0 Equipment with useful life of less than 4 years . Reserve for depreciation

(g) Fixtures Reserve for depreciation

(h) Leasehold improvements taxed locally Reserve for amortization

(i) Leaseholds and improvements not taxed locally Reserve for amortization

(j) Other fixed assets (Attach schedule) ....

Reserve for depreciation or amortization

(k) Total capital assets in Massachusetts ....

INVENTORIES IN MASSACHUSETTS:

(a) General merchandise

(b) Exempt goods (Attach schedule) SUPPLIES IN MASSACHUSETTS TOTAL TANGIBLE ASSETS IN MASSACHUSETTS

TANGIBLE ASSETS OUTSIDE MASSACHUSETTS

CAPITAL ASSETS OUTSIDE MASSACHUSETTS:

(a) Buildings and other Fixed depreciable assets Reserve for depreciation or amortization INVENTORIES OUTSIDE MASSACHUSETTS

SUPPLIES OUTSIDE MASSACHUSETTS . . . Leaseholds and leasehold improvements outside Mass.

Reserve for amortization TOTAL TANGIBLE ASSETS ,

(a) Investments in capital stock investment ONLY $ and advances to S foreign subsidiary corporations not doing business in Massachusetts (Attach schedule see instructions)

(b) Investments in capital stock ONLY in OTHER foreign corporations not

registered and not doing business in Massachusetts

(c) Other investments (Attach schedule) Notes receivable Accounts receivable Cash OTHER ASSETS (Attach schedule) TOTAL ASSETS ....

Reserve

Reserve

LIABILITIES AND CAPITAL

16. Mortgages on: (a) Massachusetts tangible property taxed locally

(b) Massachusetts tangible property not-taxed locally .

(c) Tangible property located outside Massachusetts .

17. Bonds and other funded debt

18. Accounts payable $ Notes payable $

19. Notes payable to stockholders $ and affiliates $ .

20. Miscellaneous current liabilities (Attach schedule)

A-53
21. Taxes accrued (Attach schedule) ...

22. Miscellaneous accrued liabilities (Attach schedule)

23. TOTAL LIABILITIES

24. Capital Slock: PAR SHARICS ISSUED AMOUNT

(a) Common $

(b) Preferred

(c) Total capital stock issued ....

Paid-in or capital surplus (Attach reconciliation) Surplus reserves (Attach schedule)

(a) Earned surplus and

undivided profits .

(b) Undistributed Sub- Chapter S net income

(c) Total TREASURY STOCK (Attach schedule) . TOTAL LIABILITIES AND CAPITAL . SCHEDULE A-1. LEASED PROPERTY

If the corporation is the LESSEE of any real estate or tangible personal property situated in Massachusetts, complete the following schedule. Name of Lessor: Address of Lessor: Kind of Property Leased Real Estate Tangible Personal Property. Location in Massachusetts of Leased Property:

city or Towi

NOTE: SCHEDULE B. TANGIBLE OR INTANGIBLE PROPERTY CORPORATION CLASSIFICATIONEnter all values as NET BOOK values from Schedule A, Column (b).

Total Massachusetts tangible property (Schedule A, Item 4) Massachusetts real estate (Schedule A, Item 1 (a)) Massachusetts motor vehicles and trailers (Schedule A, Item I (b)) . Massachusetts machinery taxed locally (Schedule A, Item I (c))* Massachusetts leasehold improvements taxed locally (Schedule A. Item 1 (h)) Massachusetts tangible property subject to local taxation (Total of Items 2,3,4, and 5) Massachusetts tangible property not subject to local taxation (Item I minus Item 6) Total assets (Schedule A, Item 15) Massachusetts tangible property subject to local taxation (Item 6 above) . Total assets not subject to Massachusetts local taxation (Item 8 minus Item 9) Investments ONLY in foreign corporations (Schedule A, Item 10 (a)

less advances PLUS Schedule A, Item 10 (b)) Assets subject to allocation (Item 10 minus Item II) Income apportionment percentage (Separate Schedule F, Item 5) . . . . Allocated assets (Item 12 x Item 13) Tangible property per cent (Item 7 Item 14) NOTE: If Item 15 is 10% or more, complete Schedule C to determine taxable Massachusetts tangible property and do not complete Schedule D. If Item 15

is less than 10%, complete Schedule D to determine net worth and do not complete Schedule C.

' Manufaauring corporations enter zero in Item 4 above.

NOTE:

TANGIBLE PROPERTY CORPORATION

SCHEDULE C. VALUE OF TAXABLE MASSACHUSETTS TANGIBLE PROPERTY

(Complete this schedule only if Schedule B, Item 15 is 10% or more)

Enter all values as per the FEDERAL ADJUSTED BASIS from Schedule A, Column (c).

1. Total Massachusetts tangible property (Schedule A, Item 4) ....

2. Exempt Massachusetts tangible property:

(a) Massachusetts real estate (Schedule A, Item 1 (a))

(b) Massachusetts motor vehicles and trailers (Schedule A, Item 1 , (b)).

(c) Massachusetts machinery taxed locally (Schedule A, Item I , (c))* . (d) Mass. leasehold improvements taxed locally (Schedule A, Item 1, (h)) .

(e) Exempt goods (Schedule A, Item 2 (b))

. (f) Cert. Mass. indust. waste/air treatment facilities

(g) Cert. Mass. solar or wind power deduction

3.~TotaI exempt Massachusetts ungible property (Total of Items 2(a), (b), (c), (d), (e), (0 and (g)) 4. Taxable Massachusetts tangible property (Item 1 minus Item 3) (Enter Item 4 as Item I and enter zero as Item 2 in the Computation of Excise)

'Manufacturing corporations enter zero in Item 2(c) above.

A-54
INTANGIBLE PROPERTY CORPORATION

SCHEDULE D. VALUE OF NET WORTH ALLOCATED TO MASSACHUSETTS

(Compleie ihis schedule only if Schedule B, Item 15 is less ihan lO'^o) NOTE: Enter all values as NET BOOK value from Schedule A, Column (b).

1. Toul assets (Schedule A, Item 15)

2. Total tangible assest(Schedule A. Item 9)

3. Total intangible assets (Item 1 minus Item 2)

4. Investments in and advances to certain foreign subsidiary corporations (Schedule A, Item 10 (a))

5. (Items 3 minus Item 4)

6. Income apportionment percentage (Separate Schedule F, Item 5)

7. Intangible assets allocable to Massachusetts (Item 5 x Item 6)

8. Massachusetts tangible property not subject to local taxation (Schedule B, Item 7) . . . . (Item 7 plus Item 8) . Net worth ratio (Item 9 Item 1) Total assets (Item I above)

Total liabilities (Schedule A, Item 23) Net worth (Item 1 1 minus Item 12) Taxable net worth (Item 10 X Item 13) (Enter Item 14 as Item 2 and enter zero as Item 1 in the Computation of Excise) SCHEDULE E l. DIVIDENDS DEDUCTION

1 . Total dividends (Federal Schedule C, Line 1 2)

2. Dividends from Massachusetts corporate trusts. (Attach schedule)

3. Dividends from non-wholly-owned DlSCs (Attach schedule)

4. Dividends, if less than 15% of voting stock owned:.

(a) On common stock

(b) On preferred stock

5. Subpart F income (Federal Schedule C, Line 6)

6. Total taxable dividends (Total of Items 2 through 5)

7. Dividends deduction. 'Item 1 minus Item 6. Enter in Schedule E, Item 7 •Attach schedule showing payers, amounts, and % of voting stock owned by class of stock SCHEDULE E-2. LOSS CARRYOVER DEDUCTION

Use only if organized after 197 1, if 50170 or more of voting stock is not owned by any other corporation, and if Mass. loss in 1973, 1974, and/or 1975

(a) Return (b) Massachusetts (c) Federal Carryback

to prior years*

(d) Losses used, 1974

1975 Mass. Sched. E

(e) Total Used

(c) plus(d) (0 Loss Available(b) minus (e) Year Sched.E Loss

1. 1973 Item 6

2. 1974 Item 5

3. 1975 Item 5

W//////////////////////////////////A 4. Loss carryover deduction (Column (f^ Items 1 ,2, and 3). Enter in Schedule E, Item 8. •Attach complete federal schedule of loss carryback and carryforward computation

$ SCHEDULE E. TAXABLE INCOME

AN EXACT COPY OF ALL FOUR PAGES OF FEDERAL FORM 1120 OR 1120S AS FILED MUST BE ATTACHED TO THIS RETURN. THE FEDERAL 1120 SCHEDULES AND FORMS REQUIRED TO SUBSTANTIATE THE MASSACHUSEHS EXCISE MUST ALSO BE ATTACHED. NO CHANGES OR AMENDMENTS TO ANY FEDERAL ACCOUNT MAY

BE MADE WITHOUT SUBMITTING A DETAILED EXPLANATION. ANY RETURN FILED WITHOUT THE COPY OF SUCH FEDERAL INFORMATION ATTACHED IS AN

INCOMPLETE RETURN AND IS SUBJECT TO ASSESSMENT PENALTIES.

1. Net income as shown on Line 28, Federal Form 1 120. See Instructions for DISC 1

2. State and municipal bond interest not included in Federal net income

3. Foreign, state or local income, franchise, excise or capital stock taxes deducted from Federal net income

4. Other adjustments. Attach schedule. See Instructions

5. Totalof Items 1,2,3 and 4 5

6. Capital gains on installment sales made prior to 1963 (Attach schedule) 6

7. Dividends deduction (Schedule E-1, Item 7) 7

8. Loss carryover (Schedule E-2, Item 4) 8

9. Total of Items 6,7 and 8

10. Income subject to apportionment. Item 5 minus Item 9

11. Income apportionment percentage. Separate Schedule F, Item 5^ 11

12. Item 10 (even if loss) multiplied by Item 11

I3a. Certified Mass. industrial waste and air treatment facilities deduction 13a

13b. Cert. Mass. solar or wind power deduction 13b

14. 25''7o of wages paid to poverty section employees. Sep. Schedule I-l, Item 3 • ... 14

15. Income taxable in Massachusetts. Item 12 minus total of Items 13a, 13b and 14 (Enter as Item 4 in Computation of Excise. If loss, enter zero, See Instructions) •NOTE: If corporation carries on no business outside Massachuseits, enter 100%; otherwise complete Separate Schedule F

A-55
MASSACHUSETTS INSTRUCTIONS FOR FORM 355A PAGE 2 MASSACHUSETTS SB 1664

Corporations whose taxable year is a period of less than twelve calendar months may determine the Hnal excise due by prorating by calendar months

the following part only of the preliminary excise measures: (1) the excise at $2.60 per SI,000 on whichever applies of (a) the taxable Massachusetts

tangible property of (b) the taxable net worth. Atuch schedules showing such

prorating computations.

If Item 1 4 exceeds Hem 16, the balance due shown in Item 17 must be paid

in full on or before the due date. If such payment is late, interest must be computed on the unpaid balance (Item 17) and entered in Item 18. If Item 14

is less than Item 16, enter the excess payment in Item 21 . Such amount will be refunded without further action by the corporation. Schedule A. Enter here the closing balance sheet of the corporation's

taxaljle year covered by the return. The balance sheet is arranged to specify items which are required for subsequent schedules. All corporations are required to complete Columns (a), (b), and (c). Federal guideline lives may be used in Massachusetts also. The balance sheet values shall be the values as per

the books. The Federal Adjusted Basis column amounts shall be determined under the U.S. Internal Revenue Code provisions in effea for the taxable

year. 1 (h)and(i). See EXCISE RULING 1960-1.

1. (j). Enter here the amount of certified industrial waste and air pollution treatment facilities and solar/wind units for which a deduction has been claimed this year or in any prior year. Submit a copy of the certificate issued by the appropriate agency. See instructions for Schedule E, Item 1 3

.

10. Enter investments in capital stock only. A subsidiary corporation is a corporation organized in Massachusetts and which the parent owns eighty

per cent or more of the voting stock.

12. If the reserve for doubtful accounts exceeds two per cent of accounts

receivable, attach complete explanation to enable a review and determination of the proper amount allowable.

16. (a) Enter mortgages on Massachusetts real estate, tnotor vehicles, machinery of a non-manufacturing corporation, and other tangible personal property situated in Massachusetts and subject to local taxation. Mortgages do not include conditional sales, pledges, or other types of security interest. Attach a schedule containing proper explanation of any item. Schedule A-1. A corporation which is the lessee of any real estate or

tangible personal property in Massachusetts must submit the name and

address of the owner of such property and the address in Massachusetts where such property is located. Failure to supply such information renders

the tax return insufficient and subject to penalties. Attach additional schedule if necessary. Schedules B, C, and D. A tangible property corporation is one whose

tangible property situated in Massachusetts and not subject to local taxation

is ten per cent or more of such portion of its total assets less those assets as are situated in Massachusetts and are subject to local taxation as the remainder of its net income attributable to business carried on in Massachusetts bears to the total remainder of its allocable net income. An

intangible property corporation is one whose corresponding relationship is less than ten percent. In addition, a corporation may be classified as a

tangible or intangible property corporation if, in the judgment of the Commissioner, it should be so classified.

All corporations must complete Schedule B using the I^T BOOK values

for assets on the last day of the taxable year to determine its classification.

If the corporation is a tangible property corporation, the excise is measured in part by Massachusetts tangible propeny not subject to local taxation. Such corporation must complete Schedule C using the FEDERAL ADJUSTED BASIS pursuant to the provisions of the U.S.l.R.C. in effect

for the taxable year. A tangible property corporation should NOT complete

Schedule D.

If the corporation is an intangible properly corporation, the excise is measured in part by net worth allocated to Massachusetts. Such corporation must complete Schedule D using NET BOOK values, and it should NOT

complete Schedule C. Schedule E. An exact and complete copy of all four pages of the corporation tax return Form 1120 (or 1120S) filed with U.S. Internal Revenue Service must be attached and made part of the return. Those federal

1 120 schedules and returns required to substantiate the Massachusetts excise must also be attached. Certain schedules submitted to the Internal Revenue

Service can be omitted from the Massachusetts return. The following

schedules, however, must be included; Cost of Goods, Other Income, Taxes,

Contributions, Amortization, Other Deductions, and Loss Carryback and

Carryforward. If schedules are used in lieu of printed Form 1120, copies of

such schedules must be submitted. The Commissioner reserves the right upon

request, to require any omitted schedule of Form 1120 to be submitted.

Failure to submit the copy of federal Form 1120 or any required schedules

constitutes the filing of an insufficient return and assessment penalties may

be incurred.

1 . Enter federal taxable income before net operating loss deduaion and

special deductions. If the corporation is the parent of a DISC the federal net income of the parent shall be reported to Massachusetts before any allocation of income, deductions, assets or liabilities is made to the DISC. The DISC

income, which must be included in the parent's return, must be for the DISC

taxable year which is the same taxable year as or the taxable year immediately

following the close of the parent's taxable year. DISCS which are not wholly- owned are taxable as regular business corporations.

2. Add all interest received on State and municipal obligations not reported in federal net income.

3. State (Including Massachusetts), local and foreign income, franchise,

excise or capital stock taxes which are the same as or similar to the Massachusetts corporation excise and which have been deducted from

federal net income are not allowed as a deduction in computing

Massachusetts taxable income.

4. Enter any additions to income not previously reported and attach schedule for explanation. If a deduction has been taken this year of in any

prior year for investment in certified industrial waste and/or air pollution treatment facilities, add back in this item the amount of depreciation or amortization taken this year as a deduction in computing federal net income.

If such facilities are sold during the year see Section 38D of Chapter 63, G.L.

7. Dividends Deduction. Complete Schedule E-1 and attach schedules as indicated. Sub-part F income, dividends from a Massachusetts corporate

trust, dividends from a non-wholly owned DISC, and (under Chapter 722 of

the Acts of 1974) dividends received from a corporation of which less than 15% of the voting stock is owned — are not deductible.

8. Loss Carryover. Complete Schedule E-2 and attach a complete federal schedule of loss carryback and carryforward computations. A corporation organized after 1970, may, for the first five years of existence, carryforward

certain losses starting with losses incurred for taxable year ending on or after December 31, 1973. Loss carryovers are not allowed to any corporation if 50% or more of its voting stock is owned by another corporation. Loss

carrybacks are not allowed. Losses incurred by a foreign corporation before

it became subject to Massachusetts liability are not allowed. Any part of a

loss incurred prior to 1973 that is included in a later federal loss carryover computation is not deductible. In addition, the federal loss is adjusted for differences between Massachusetts and federal taxable income.

1 1 . If the corporation conducts business activities in another state which

give such state the jurisdiction to tax the corporation, "Separate Schedule F, Income Apportionment" should be completed. Otherwise enter 100%.

13a. A deduction for expenditures paid or incurred in the construction of

certified industrial waste and air pollution treatment facilities is allowed for construction initiated after January 1, 1966. If such deduction is claimed a copy of the certificate issued by the appropriate agency must be submitted

together with a schedule showing the cost, allowable federal depreciation, date of construction, place of installation and proration, if any, of allowable amount. If such deduction is claimed, such facilities do not qualify for the i% investment credit in cases where the property is otherwise eligible.

13b. A comparable deduction is allowed for any solar or wind powered

climatic control or water heating unit (excluding ancillary units) in Massachusetts. Certification from the Director of the Bureau of Building Construaion must be attached.

Poverty Area Credit and Deduction. A corporation operating an eligible business facility in an eligible section of substantial poverty, as certified by

the Department of Community Affairs, is allowed, under Chapter 848 of the Acts of 1970, a credit against its excise liability, for a maximum of 10 years, equal to the portion of its real estate tax upon such facility represented by the equalized tax rale differential (the amount, if any, by which the equalized lax

rate of the city or town exceeds the average state equalized tax rate) per $1,000 of assessed valuation of said facility. The facility must be located in or contiguous to certain defined areas of concent.'aled unemployment or underemployment poverty area*, or areas containing poor or disadvantaged

tracts. It must have approved training or assistance programs and hire at least 20% of its employees from said areas. The corporation is allowed to deduct an additional 25% of the compensation paid to such employees living in eligible sections of substantial poverty and working in a certified eligible business facility. To claim such credit and additional deduction, separate Schedule 1 must be completed and attached to the return. The credit is taken

in Item 9 of the Compulation of Excise: the additional deduction is taken in Item 14 of Schedule E or in Item 10 of Schedule H.

A-56
MASSACHUSETTS INSTRUCTIONS FOR FORM 355B PAGE 2 MASSACHUSETTS SB 1664

b. taxable net worth, and

2. A tax of 9.50% on income attributable to Massachusetts. Exceptions to General Rule. The law also provides for a minimum

measure of tax of $228.00.

Corporations whose taxable year is a period of less than twelve calendar months may determine the final excise due by prorating by calendar months

the following part only of the preliminary excise measures: (1) the excise at $2.60 per $1,000 on whichever applies of (a) the taxable Massachusetts

tangible property of (b) the taxable net worth. Attach schedules showing such

prorating computations.

If Item 14 exceeds Item 16, the balance due shown in Item 17 must be paid

in full on or before the due date. If such payment is late, interest must be computed on the unpaid balance (Item 17) and entered in Item 18. If Item 14

is less than Item 16, enter the excess payment in Item 21. Such amount will be refunded without further anion by the corporation. Schedule A. Enter here the closing balance sheet of the corporation's

taxable year covered by the return. The balance sheet is arranged to specify items which are required for subsequent schedules. All corporations are required to complete Columns (a), (b), and (c). Federal guideline lives may be

used in Massachusetts also. The balance sheet values shall be the values as per

the books. The Federal Adjusted Basis column amounts shall be determined under the U.S. Internal Revenue Code provisions in effect for the taxable

year. 1 . (h) and (i). See EXCISE RULING 1960-1

1. (j). Enter here the amount of certified industrial waste and air pollution treatment facilities and solar/wind units, for which a deduction has been claimed this year or in any prior year. Submit a copy of the certificate issued by the appropriate agency. See instructions for Schedule E, Item 13.

10. Enter investments in capital stock only. A foreign subsidiary corporation is defined as one in which the parent owns eighty per cent or more of the voting stock in accordance with Section 1504 of the U.S. l.R.C. Attach schedule showing for each foreign subsidiary corporation not doing

business in Massachusetts the name, percentage of stock ownership, and the amounts of investments in and advances to.

12. If the reserve for doubtful accounts exceeds two per cent of accounts

receivable, attach complete explanation to enable a review and determination of the proper amount allowable.

16. (a) Enter mortgages on Massachusetts real estate, motor vehicles, machinery of a non-manufacturing corporation, and other tangible personal property situated in Massachusetts and subject to local taxation. Mortgages do not include conditional sales, pledges, or other types of security interests. Attach a schedule containing proper explanation of any item. Schedule A-1. A corporation which is the lessee of any real estate or

tangible personal property in Massachusetts must submit the name and

address of the owner of such property and the address in Massachusetts where such property is located. Failure to supply such information renders

the tax return insufficient and subject to penalties. Attach additional schedule if necessary. Schedules B, C, and D. A tangible property corporation is one whose

tangible property situated in Massachusetts and not subject to local taxation

is ten per cent or more of such portion of its total assets less those assets as are situated in Massachusetts and are subject to local taxation and less its investments on the last day of the taxable year in foreign corporations not

registered to do buiness nor doing business in Massachusetts as the remainder

of its net income attributable to business carried on in Massachusetts bears to

the total remainder of its allocable net income. An intangible property

corporation is one whose corresponding relationship is less than ten per cent.

In addition, a corporation may be classified as a tangible or intangible property corporation if, in the judgment of the Commissioner, it should be

so classified. All corporations must complete Schedule B using the NET BOOK values

for assets on the last day of the taxable year to determine its classification.

If the corporation is a tangible property corporation, the excise is measured in part by Massachusetts tangible property not subject to local taxation. Such corporation must complete Schedule C using the FEDERAL

ADJUSTED BASIS pursuant to the provisions of the U.S. l.R.C. in effect for the taxable year. A tangible property corporation should NOT complete

Schedule D.

If the corporation is an intangible property corporation, the excise is measured in part by net worth allocated to Massachusetts. Such corporation must complete Schedule D using NET BOOK values, and it should NOT

complete Schedule C. Schedule E. An exact and complete copy of all four pages of the corporation tax return Form 1120 (or 1120S) filed with U.S. Internal Revenue Service must be attached and made part of the return. Those federal

1 120 schedules and returns required to substantiate the Massachusetts excise must also be attached. Certain schedules submitted to the Internal Revenue

Service can be omitted from the Massachusetts return. The following

schedules, however, must be included: Cost of Goods, Other Income, Taxes,

Contributions, Amortization, Other Deductions, and Loss Carryback and

Carryforward. If schedules are used in lieu of printed Form 1120, copies of

such schedules must be submitted. The Commissioner reserves the right upon

request, to require any omitted schedule of Form 1120 to be submitted.

Failure to submit the copy of federal Form 1120 or any required schedules

constitutes the filing of an insufficient return and assessment penalties may

be incurred.

1 . Enter federal taxable income before net operating loss deduction and

special deductions. If the corporation is the parent of a DISC the federal net income of the parent shall be reported to Massachusetts before any allocation of income, deductions, assets or liabilities is made to the DISC. The DISC

income, which must be included in the parent's return, must be for the DISC

taxable year which is the same taxable year as or the taxable year immediately

following the close of the parent's taxable year. DISCS which are not wholly- owned are taxable as regular business corporations.

2. Add all interest received on State and municipal obligations not reported in federal net income.

3. State (Including Massachusetts), local and foreign income, franchise,

excise or capital stock taxes which are the same as or similar to the Massachusetts corporation excise and which have been deducted from

federal net income are not allowed as a deduction in computing

Massachusetts taxable income.

4. Enter any additions to income not previously reported and attach schedule for explanation. If a deduction has been taken this year or in any

prior year for investment in certified industrial waste and/or air pollution treatment facilities, add back in this item the amount of depreciation or amortization taken this year as a deduction in computing federal net income.

If such facilities are sold during the year see Section 38D of Chapter 63, G.L.

7. Dividends Deduction. Complete Schedule E-1 and attach schedules as indicated. Sub-part F income, dividends from a Massachusetts corporate

trust, dividends from a non-wholly owned DISC, and (under Chapter 722 of

the Acts of 1974) dividends received from a corporation of which less than 15% of the voting stock is owned — are not deductible.

8. Loss Carryover. Complete Schedule E-2 and attach a complete federal schedule of loss carryback and carryforward computations. A corporation organized after 1970, may, for the first five years of existence, carryforward

certain losses starting with losses incurred for taxable year ending on or after December 31, 1973. Loss carryovers are not allowed to any corporation if 50% or more of its voting stock is owned by another corporation. Loss

carrybacks are not allowed. Losses incurred by a foreign corporation before

it became subject to Massachusetts liability are not allowed. Any part of a

loss incurred prior to 1973 that is included in a later federal loss carryover computation is not deductible. In addition, the federal loss is adjusted for differences between Massachusetts and federal taxable income.

11. If the corporation conducts business activities in another state which

give such state the jurisdiction to tax the corporation, "Separate Schedule F, Income Apportionment" should be completed. Otherwise enter 100%.

13a. A deduction for expenditures paid or incurred in the construction of

certified industrial waste and air pollution treatment facilities is allowed for construction initiated after January 1, 1966. If such deduction is claimed a copy of the certificate issued by the appropriate agency must be submitted

together with a schedule showing the cost, allowable federal depreciation, date of construction, place of installation and proration, if any, of allowable amount. If such deduction is claimed, such facihties do not qualify for the 3% investment credit in cases where the property is otherwise eligible. I3b.A comparable deduction is allowed for any solar or wind powered

climatic control or water heating unit (excluding ancillary units) in Massachusetts. Certification from the Director of the Bureau of Building Construction must be attached.

Poverty Area Credit and Deduction. A corporation operating an eligible business facihty in an eligible section of substantial poverty, as certified by

the Department of Community Affairs, is allowed, under Chapter 848 of the Acts of 1970, a credit against its excise liability, for a maximum of 10 years, equal to the portion of its real estate tax upon such facility represented by the equalized tax rate differential (the amount, if any, by which the equalized tax

rate of the city or town exceeds the average state equalized tax rate) per

$1 ,000 of assessed valuation of said facility. The facility must be located in or contiguous to certain defined areas of concentrated unemployment or underemployment, poverty areas, or areas containing poor or disadvantaged

tracts. It must have approved training or assistance programs and hire at least 20% of its employees from said areas. The corporation is allowed to deduct an additional 25% of the compensation paid to such employees living in eligible sections of substantial poverty and working in a certified eligible business facility. To claim such credit and additional deduction, separate Schedule I must be completed and attached to the return. The credit is taken

in Item 9 of the Computation of Excise; the additional deduction is taken in Item 14 of Schedule E or in Item 10 of Schedule H.

A-57
MICHIGAN HB 4139

APPLICATION FOR SOLAR, WIND, OR WATER ENERGY TAX EXEMPTION CERTIFICATE

(Act 135 of 1976, being Section 211.7(h). M.C.L.)

To be tiled with; Local Assessing Officer Michigan State Tax Commission

For Submission to: Department of Treasury

Lansing, Michigan 48922

Pursuant to the provisions of Section 211.7(h), M.C.L.

Applicant's Name hereby makes application for certification for tax exemption as a solar, wind,

or water energy conversion device located at

Street Address City or Township (Piease Specify)

, Michigan and hereby submits the following documents and information.

County

1. A copy of the plans, specifications and drawings of the device for which certification is requested.

2. A list of component parts and materials incorporated or to be incorporated in the heating, cooling, or electrical supply system designating all equipment acquired or to be acquired for purpose of providing an

alternative solar, wind, or water energy conversion device.

3. A narrative statement which simply and completely explains the relation of the solar, wind, or water energy

conversion device to the total heating, cooling, or electrical supply system. Separate those component parts which would be required regardless of the energy source utilized from those which are required only for solar, wind, or water energy conversion.

4. The cost of the facility to the applicant. (Indicate whether cost is actual and final, or an approximation or estimation.)

Total cost of heating, cooling or electrical supply system $

Cost of portion of device claimed to be exempt $

(If cost is approximation or estimation, actual and final cost must be furnished within 90 days from date of completion of construction of the facility.)

Applicant

By

Signature and Title

Date

NOTE: This application is to be prepared and filed in duplicate with the assessing officer. The assessing officer is to retain one copy of application and submit original application with attached exhibits to the State Tax Commission for approval.

FOR USE OF THE OFFICE OF THE STATE TAX COMMISSION

APPLICATION NO.

FILED IN THE OFFICE OF THE STATE TAX COMMISSION ON

RECOMMENDATION BY STAFF

DETERMINATION CERTIFICATE NO. DATE

Michigan Department of Treasury L-4385 (7-76)

A-58
MICHIGAN HB 4139

uMe (ii-7ei

STATE OF MICHIGAN

OFFICE OF THE STATE TAX COMMISSION

DEPARTMENT OF TREASURY

SOLAR, WIND, OR WATER ENERGY TAX EXEMPTION CERTIFICATE

(Acfs 132, 133 and 135, PjL 1976, being Sections 205.54h, 205.94e and 211.7h, M.C.L.)

Pursuant to the provisions of Section 211.7h, M.C.L^ the State Tax Commission hereby finds that

certain machinery, equipment and property owned by , and

located at , Street Address City or Township

, Michigan, which machinery, equipment and property is more particularly

County

described in Solar, Wind, or Water Energy Tax Exemption Apphcation No. , is designed

primarily to collect, convert, transfer, or store for use solar, wind, or water energy, is suitable and reasonably

adequate for such purpose and is intended for such purpose.

Therefore, as provided by Section 211.7h, M.C.L, The State Tax Commission hereby certifies that

the total cost of the facility entitled to exemption is $ —

Cost of materials entitled to exemption is $

Cost of labor and installation entitled to exemption is $

This property is to be assessed as if it were not served by solar, wind, or water energy heating or

air conditioning and may not be included in an assessment/sales ratio study.

This Solar, Wmd, or Water Energy Tax Exemption Certificate is issued this —

day of , 19

CERTIFICATE NUMBER

State Tax Commission

A-59
MICHIGAN HB 4139

WILLIAM G. MILLIKEN, Governor

ALLISON GREEN. Stale Treasurer

STATE OF MICHIGAN

DEPARTMENT OF TREASURY

STATE TAX COMMISSION

TREASURY BUILDING, LANSING, MICHIGAN 48922

Telephone 317 373 0500

COMMISSION MEMBERS

WARD G. DEXEl

LEE H. CLARK

Since the appearance of an article in the newspaper with respect to solar energy, which informs the readers that solar energy facilities

are exempt from property taxation, the State Tax Commission has

received literally hundreds of inquiries, including yours, and it is necessary to respond by form letter.

At the outset, please be informed that the State Tax Commission has

no information at all regarding the source of materials, plan or other

information which would assist you in adding such a facility to a structure. The Tax Conraiission ' s responsibility is confined to examination of applications for the exemption from taxes for those facilities

which would qualify for the exemption.

The article in the paper listed sources where you might obtain the plans

and other necessary details to assist you in your desire to make use

of solar heating and cooling systems.

Attached you will find the pertinent extract from the statute, Act 135

of 1976, a sample copy of the application form for the exemption and

a page outlining the method by which the Commission would separate the exemption portion of a heating system from the taxable portion.

The actual application for the exemption is to be filed by the owner after

completion of construction and installation of the energy conversion

device. The owner can obtain the official application forms directly

from the Tax Commission.

We trust that this is sufficient for your purpose.

Very truly yours ,

Edward W. Kane Secretary

A-60
The property tax exemption for solar, wind or water energy conversion

devices is intended to guarantee the property owner that the assessment will

not include value attributable to those energy conversion devices. To accomplish this the assessor is to appraise the structure serviced partly

or totally by such alternative energy source as if the energy converted to heating or cooling were supplied from conventional energy sources, such as combustion of oil, gas or coal or electrical resistance. In the case of

a new building, the appraised valuation would be similar to the cost of the

building and fixed equipment, less the amount of the exemption certificate.

Example of solar, wind or water energy tax exemption from property tax assessment

Amount of tax exemption certificate was $4,500 cost of materials and

$3,500 cost of labor and installation for total amount of $8,000.

Case A - New facility where cost and appraisal would be comparable.

Cost of structure Cost of exempt Total cost without exempt device device per certificate of structure

$ 40,000 $ 8,000 $48,000

Less amount of exemption certificate 8,000

Assessable true cash value $40,000

Case B - Older facility where original cost and appraisal would not be

comparable

,

Appraisal of structure Cost of exempt

without exempt device device per certificate

$ 50,000 $ 8,000

Assessable true cash value • $50,000

An equalization problem could result because the assessment may not include value attributable to the exempt solar, wind or water energy con- version device. The assessment roll description should Include a notation

"Act 135 of 1976" to alert the county and state equalization authorities.

Descriptions which enjoy the benefit of partial exemptions under Act 135 of

1976 may not be included in an assessment/sales ratio study because they

would typically result in a ratio lower than for other similar property and

thus overstate the valuation of that assessment unit.

A^61
MINNESOTA HF 500

PROPOSED

Standards of Performance

For Solar Energy Systems and Subsystems

Applied to Energy Needs of Buildings

Public Hearing

May 17, 1977

State of Minnesota

Department of Administration

Building Code Division

408 Metro Square Building

St. Paul 55101

A-62
INDEX

SBC 6101 Authorization

SBC 6102 Purpose

SBC 6103 Enforcement

SBC 6104 Scope

SBC 6105 Definitions

SBC 6106 Solar Systems

SBC 6107 Solar Subsystems

SBC 6108 Appendices

Appendix A Disclosure Statement Forms

Appendix B Reference Standards and Test Methodology

Appendix C Calculation Procedures - Solar Systems

A-63
New York State Energy Office Agency Building #2

Empire State Plaza Albany, New York 12223

Printed In New York State

A-64
NEW YORK SB 9715-A

STATE ENERGY OFFICE

The State Energy Office was created

effective August 25, 1976 by Chapters

819, 820 and 821 of the Laws of 1976. The legislation established broad policy

mandates for the agency

— To obtain and maintain an adequate

and continuous supply of safe, dependable and economical energy

for the people of the State

— To encourage energy conservation in

all energy consuming sectors of the

State

— To accelerate the development and

use within the State of renewable

energy sources. The State Energy Office has been

specifically directed to:

1 . Coordinate and unify State agencies'

positions on energy issues;

2. Establish energy options for consideration by the State's Energy

Advisory Council and the Coalition

of Northeast Governors;

3. Formulate and implement the State's Energy Conservation Plan pursuant

to the Federal Energy Policy and

Conservation Act of 1 975

4. Promote and package such specific measures as weatherization of low-income homes, retrofit projects

for one-and-two-family dwellings,

and federally financed energy

conservation loan guarantees for

large scale energy users.

5. Prepare the State's Energy

Emergency Plan and administer

Federal Energy Administration price control and allocation regulations.

6. Represent the State at U. S. Nuclear

Regulatory Commission

proceedings and inspect nuclear power generating plants within the

State.

To perform its mandated functions

the State Energy Office is organized

into three major line bureaus: Policy

Analysis and Planning, Program

Development, and Operations, which

includes emergency fuel allocation and

nuclear-related responsibilities. The

Office of the Commissioner is responsible for the agency's overall policy direction, while the Office of Counsel and the Administrative

Services Section provide staff support

for the entire agency.

In its first months of operation, the

State Energy Office has begun work in several important areas. The Office has

started discussions with Federal

officials concerning the appropriate energy consumption projections to be used in establishing the base for the

State's Energy Conservation Plan. In December the Office initiated a project

of energy conservation among State Agencies, involving expert technical

staff from the Office of General Services and high-level agency officials. The

State Energy Office and the Department

of State have begun preparations for the

joint administration of a statewide home weatherization program funded

through the Federal Energy

Administration.

During the same period the State Energy Office prepared estimates of the impact anticipated OPEC oil price increases would have on the State's economy, reviewed the provisions of a proposed regional energy development

corporation, and provided staff assistance to the Coalition of Northeast Governors in its initial sessions

concerning the range of energy issues

affecting this region of the country.

A-65

APPENDIX B

STATE LEGISLATION

Page

ARIZONA ——

SB 1057 (pg 6 only) .... B-2

HB 2018 B-3

HB 2050 B-4

HB 2067 B-5

SJR 1002 B-7

ARKANSAS

HR 86 B-9

CALIFORNIA

SB 218 B-10

AB 1524 B-13

AB 2740 B-25

AB 3833 B-27

AB 4032 B-29

SCA 45 B-33

COLORADO

HB 1206 B-35

HB 1259 B-40

JHR 1034 B-41

CONNECTICUT

SB 652 (Substitute) .... B-43

FLORIDA

HB 776 B-44

GEORGIA

HB 1480 (Substitute) . . . B-46

HB 1698 B-47

SR 284 B-49

HAWAII

SB 2467 B-50

IDAHO

HB 468 B-54

KANSAS

HB 2969 B-57

KENTUCKY

HB 499 (16 pages of 99) . . B-63

MARYLAND

HB 1222 B-79

HJR 48 B-81

MASSACHUSETTS

SB 1418 B-84

SB 1664 B-86

HB 5155 B-88

MICHIGAN

HB 4137 B-89

HB 4138 B-90

HB 4139 B-91

HB 5893 B-94

MINNESOTA

HF 500 B-95

HF 2688 B-101

NEBRASKA

LR 104 B-104

NEW JERSEY

ACR 167 B-105

NEW MEXICO

HB 8 B-108

NEW YORK

SB 9715A B-109

RHODE ISLAND

SB 2465 B-118

VERMONT

HB 206 B-119

JRS 35 B-121

VIRGINIA

HJR 10 B-123

WASHINGTON

SB 3172 (Substitute)

(6 pages of 34) B-129

B-1
ARIZONA SB 1057 PAGE 6

State of Arizona

Senate

Thirty-second Legislature

Second Regular Session

CHAPTER 156

SENATE BILL 1057

AN ACT

RELATING TO EDUCATION; PROVIDING THAT THE STATE BOARD OF EDUCATION SHALL

ADVISE SCHOOL DISTRICTS ON CHOICE OF TEXTBOOKS; PROVIDING THAT SCHOOL

DISTRICTS MAY REQUEST THE INSTITUTION OF CERTAIN ACTIONS; MAKING CONFORMING CHANGES; PROVIDING FOR SITE LOCATION FOR SOLAR ENERGY RESEARCH

INSTITUTE, AND AMENDING SECTIONS 15-102, 15-442, AS AMENDED BY LAWS

1976, CHAPTER 68, SECTION 1, 15-1101, 15-1103 AND 15-1105, ARIZONA REVISED

STATUTES.

1 2. If there is a decrease in the prices given to a person purchasing

2 such books from the publisher, the state shall have the benefit of the

3 decrease in price.

4 B. The publisher shall file with the board a statement sworn to

5 before some officer in the state, stating the lowest prices for which

6 h4s THE PUBLISHER'S series of textbooks is sold anywhere in the United

7 States. If the publisher of a school textbook adopted by the-state

8 A SCHOOL DISTRICT issues a special edition of any book so adopted, or

9 essentially the same book, the state DISTRICT may substitute that special

10 edition at the net price at which it is sold elsewhere.

11 C. Every contractor who enters into any contract with the state

12 board for furnishing textbooks shall, upon request of a member of the

13 board, mail to the board a sv;orn price list of the textbooks which the

14 contractor furnishes or desires to furnish to the state.

15 Sec. 5. Section 15-1105, Arizona Revised Statutes, is amended

16 to read:

17 15-1105. Action on bond of contractor

18 If' a contractor violates a condition of the contract entered into,

19 by-h4fflt the attorney general shall, upon request of THE SCHOOL DISTRICT,

20 the governor or the state board of education, institute an action for

21 damages on the bond of the contractor.

22 Sec. 6. Site location for solar energy research institute

23 A. At such time as the permanent site of the national solar energy

24 research institute is to be placed in Arizona, the board of regents may

25 convey to the federal energy research and development administration three

26 hundred contiguous acres of the three hundred twenty acres of land owned

27 by the board and located at Price and Elliott roads in Tempe, Maricopa

28 county, Arizona, described as follows:

29 The northeast quarter and the southeast quarter of

30 section thirteen (13), township one (1) south, range four (4)

31 east, of the Gila and Salt River base and meridian.

32 B. The board may give to the energy research and development admin33 istration an option evidencing the board's intent to convey such real

34 property within five years of the execution of the contract between the

35 energy research and development administration and an operator-manager

36 for the operation of the solar energy research institute in Arizona.

Approved hy the Governor - June 27, 1976

Filed in the office of the Secretary of State - June 28, 1976

-6-

B-2
ARIZONA HB 2018

State of Arizona

House of Representatives

Thirty-second Legislature

Second Regular Session >

Chapter 3

HOUSE BILL 2018

AN ACT

MAKING APPROPRIATIONS TO THE SOLAR ENERGY RESEARCH COMMISSION.

1 Be it enacted by the Legislature of the State of Arizona:

2 Section 1. Appropriations; purposes

3 A. The sum of thirty-eight thousand five hundred dollars is 4 appropriated to the solar energy research ccraiission for continuation of

5 present operations through the fiscal year ending June 30, 1976.

6 B. The sum of twenty-two thousand three hundred fifty, dollars is 7 appropriated to the solar energy research commission for initiation of

8 major solar energy projects within the state.

9 Sec. 2. . Lapsing of appropriation

10 The appropriation made in section 1, subsection B, shall not lapse

11 until the purposes for which the appropriation is made are accomplished

12 or abandoned, unless the appropriation stanas through June 30, 1977 with13 out an expenditure therefrom or an encumbrance thereon.

14 Sec. 3. Emergency

15 To preserve the public peace, health and safety it is necessary

16 that this act become immediately operative. It is therefore declared to

17 be an emergency measure, to take effect as provided by law.

Approved tj the Governor - March 19, 1976

Filed in the offics i/ the Secretary of State - March 19, 1976

B-3
ARIZONA HB 2050

State of Arizona

House of Representatives

Thirty-second Legislature

Second Regular Session

CHAPTER 12

HOUSE BILL 2050

AN ACT

RELATING TO STATE GOVERNMENT; PROVIDING FOR THE SALE OF CERTAIN PUBLICATIONS

BY THE SOLAR ENERGY RESEARCH COMMISSION, AND AI^ENDING TITLE 41, CHAPTER 3,

ARTICLE 6, ARIZONA REVISED STATUTES, BY ADDING SECTION 41-575.

1 Be It enacted by the Legislature of the State of Arizona:

2 Section 1. Title 41, chapter 3, article 6, Arizona Revised

3 Statutes, is amended by adding section 41-575, to read:

4 41-575. Publications

5 A. THE EXECLTIVE DIRECTOR MAY PREPARE OR HAVE PREPARED BOOKS,

6 PAMPHLETS, AND OTHER PUBLICATIONS RELATING TO SOLAR ENERGY AND SELL

7 OR RESELL SUCH PUBLICATIONS AT A PRICE SUFFICIBfT TO COVER THE COST

8 OF PRINTING AND BINDING.

9 B. ALL MONIES DERIVED FROM THE SALE OF SUCH PUBLICATIONS ARE

10 APPROPRIATED TO THE APPROPRIATION ACCOUNT OF THE SOLAR ENERGY RESEARCH

n COMMISSION. SUCH APPROPRIATIOiNS ARE EXEMPT FROM THE PROVISIONS OF

12 SECTION 35-190 RELATING TO LAPSING OF APPROPRIATIONS EXCEPT THAT ALL

13 MONIES REMAINING UNENCUMBERED OR UNEXPENDED ON DECEMBER 31, 1978 SHALL

14 REVERT TO THE GENERAL FUND.

15 Sec. 2. Expiration of act

IG The provisions of this act shall expire on December 31, 1978.

Approved fiji the Governor - April 20, 1976

Filed in the ofj ice of the Secretary of State - April 21, 1976

B-4
ARIZONA HB 2067

State of Arizona

House of Representatives

Thirty-second Legislature

Second Regular Session

CHAPTER 129

HOUSE BILL 2067

AN ACT

RELATING TO SOLAR ENERGY; PRESCRIBING PERIOD FOR AMORTIZATION OF SOLAR

ENERGY DEVICES AS A DEDUCTION FROM INCOME TAXES; AMENDING SECTION'

43-123.37, ARIZONA REVISED STATUTES, AND MAKING AN APPROPRIATION

TO THE SOLAR ENERGY RESEARCH COMMISSION TO DEFRAY COSTS OF LOCATING

INITIAL SITE FACILITY IN ARIZOfiA.

1 Be it enacted by the Legislature of the State of Arizona:

2 Section 1. Section 43-123.37, Arizona Revised Statutes, is

3 amended to read:

4 43-123.37. Election to amortize expenditures incurred in the

5 acquisition of any solar energy device designed

6 to produce heat or electricity

7 (a) General Rule . Any taxpayer may elect to amortize the

8 adjusted basis of any solar energy device, whether for residential,

9 commercial, industrial or governmental installations or experimental or

10 demonstration projects, designed to produce heat or electricity based

n upon a period of 54Kty THIRTY-SIX months. In computing net income, such

12 amortization shall be allowed as a deduction ratably over the period

13 allowed under this subsection beginning with the month in which such

14 device is completed or acquired and is placed in service by the taxpayer.

15 This election shall be indicated by the taxpayer in an appropriate state16 ment in the taxpayer's income tax return for the taxable year of the

17 acquisition or completion and placement in service of such device. An

18 election to discontinue amortization with respect to the remainder of

19 the amortization period is permitted and shall be indicated by an appro20 pria..e statement in the taxpayer's income tax return for the taxable

21 year of discontinuance.

22 (b) Deduction in lieu of depreciation . The deduction provided

23 under subsection (a) shall be in lieu of any allowance for the exhaus24 tion, v/ear and tear of property used in a trade or business, or of
H.B. 2067-E

1 property held for the production of income, including a reasonable

2 allowance for obsolescence as provided under section 43-123.14.

3 (c) Determining the adjusted basis . In determining the adjusted

4 basis for the purposes of subsection (a), such device, shall include

5 only an amount that is properly attributable to the construction, recon-

'6 struction, remodeling, installation or acquisition of such device.

7 (d) Definition . In this section and section 42-123.01, "solar

8 energy device" means a system or a series of mechanisms designed pri9 niarily to provide heating, to provide cooling, to produce electrical

10 power, to produce mechanical power, or any combination thereof, by

11 means of collecting and transferring solar-generated energy into such

12 uses and which also may have the capability of storing such energy for

13 future utilization.

|4 Sec. 2. Appropriation; purpose

•J5 The sum of two hundred fifty thousand dollars is appropriated to

15 the solar energy research commission for payment to the federal energy

•17 research and development administration to defray costs of locating

18 in Arizona the initial site facility for the solar energy research

19 institute.

20 Sec. 3. Lapsing of appropriation

21 The appropriation made in section 2 of this act shall not lapse

22 until the purposes for which the appropriation is made have been

23 accomplished or abandoned, unless either:

24 1. The appropriation stands through June 30, 1977, without an

25 expenditure therefrom or an encumbrance thereon; or

26 2. The determination is made, prior to June 30, 1977, to locate

27 the federally funded solar energy research institute outside of the

28 state of Arizona

.

29 Sec. 4. Expiration date

30 The provisions of section 1 of this act shall expire with the

31 taxable year beginning from and after December 31, 1934.

32 Sec. 5. Emergency

33 To preserve the public peace, health and safety it is necessary

34 that this act become immediately operative. It is therefore declared

35 to be an emergency measure, to take effect as provided by law.

Approved bjj the Ccvernor - June 27, 1976

Filed in the office of the Secretary of State - June 28, 1976

-2-

B-6
ARIZONA SJR 1002

State of Arizona

Senate Thirty-second Legislature

Second Regular Session

SENATE JOINT RESOLUTION 1002

A JOINT RESOLUTION

TO THE ENERGY RESEARCH AND DEVELOPMENT ADMINISTRATION PLEDGING ASSISTANCE

TO ENERGY RESEARCH AND DEVELOPMENT ADMINISTRATION IN ESTABLISHING THE SOLAR ENERGY RESEARCH INSTITUTE IN ARIZONA.

1 Whereas, the Congress of the United States has determined that a

2 National Solar Energy Research Institute be established to further

3 the development of solar energy as a means for relieving the growing

4 energy shortages which face our country and has assigned responsi5 biHty for the creation of this institute to the Energy Research and

6 Development Administration; and

7 Whereas, the people of the State of Arizona acting through

8 their elected pfficials. Senators and Representatives are desirous

9 of supporting the efforts of the Energy Research and Development

10 Administration in establishing this institu-e, believing that it is

11 both in their interests and the national interests to do so; and

12 Whereas, the people of the State of Arizona acting through

13 their elected officials have already denxmstrated their cormitment

14 to solar energy by passing legislation establishing incentives for

15 solar energy development and preferential tax treatment for solar energy

16 installations; and

17 Whereas, the legislature has created the Arizona Solar Energy

18 Research Commission to carry out Arizona's solar energy program and

19 to v/ork closely with the Energy Research Development Administration in 20 the national effort, and have appropriated funds for this purpose, and

21 further, intend to provide additional support as is appropriate to 22 rapidly stimulate the development and application of solar energy in 23 Arizona and the nation as a whole; and

24 Whereas, the State of Arizona Ideally satisfies the requirements

25 which have been established for the National Solar Energy Research

26 Institute and additionally possesses solar radiation and availability

27 unequalled by any other region of our country, making it a major national

20 energy resource.

B-7
S.J.R. 1002 - B

1 Be it resolved by the Legislature of the State of Arizona:

2 1. That the legislature pledges every appropriate assistance

3 to the Energy Research and Development Administration in establishing

4 the Solar Energy Research Institute in Arizona so that the institute

5 may be maximally productive in advancing the state of the art in solar

6 energy and hasten the day when solar energy may be a significant addition

7 to the energy resources of the United States.

8 2. That this offer of assistance may be fully seen, it is the

9 Intention of the legislature to make available to the Energy Research

10 and Development Administration at the appropriate time one or more

11 suitable tracts of state-owned land for the institute and its related

12 facilities, to make available the resources of our extensive universities,

13 colleges and state institutions as may be appropriate, to authorize such

14 state efforts as may be appropriate to assist the Energy Research and

15 Development Administration during the founding and start-up phases of the

16 institute operations, and to provide continuing and coordinated efforts

17 by the State of Arizona in the solar energy area which will be supportive

18 to the efforts of the institute as well as of interest to the citizens of

19 the State of Arizona.

20 3. That the Secretary of State of the State of Arizona 'transmit

21 copies of this resolution to the President of the United States, the

22 President of the United States Senate, the Speaker of the House of

23 Representatives of the United States, the Administrator of the Energy

24 Research and Development Administration and to each member of the

25 Arizona Congressional delegation.

Passed the Senate - March 12, 1976 by the following vote: 28 Ayes, 0 Nays,

2 Not Voting

Passed the House - April 27, 1976 amended by the following vote: 58 Ayes,

0 Nays, 2 Not Voting

Senate concurs in House Amendments and final passage - May 25, 1976 by

the following vote: 28 Ayes, 0 Nays, 2 Not Voting

Approved by the Governor - May 26, 1976

Filed in the office of the Secretary of State - May 27, 1976

B-8
ARKANSAS HR 86

1 By: Representative J. B. 'Smith H.R.

2

3 HOUSE RESOLUTION

4 FOR THE ESTABLISHMENT OF A THREE-MEMBER COMMITTEE OF THE

5 HOUSE OF REPRESENTATIVES TO BE APPOINTED BY THE SPEAKER, TO

6 STUDY THE FEASIBILITY OF ENACTING LEGISLATION TO PROVIDE

7 APPROPRIATE TAX INCENTIVES AND OTHER INCENTIVES TO ENCOURAGE

8 THE USE OF SOLAR ENERGY BY THE RESIDENTS OF THIS STATE.

9

10 WHEREAS, the current energy shortage has brought about a renewed interest

11 throughout the country in the use of solar energy; and

12 WHEREAS, several states have enacted or are considering legislation to

13 encourage and promote the use of solar energy; and

14 WHEREAS, such legislation has included tax exemptions and other incen15 tives which will likely result in the widespread use of solar energy

16 particularly for heating of hones and businesses; and

17 WHEREAS, the State of Arkansas is well located for taking advantage of

18 solar energy and the possibility of providing appropriate incentives for

19 residents of the State to use solar energy should be .explored prior to

20 the 1977 regular session of the General Assembly,

21

22 NOW THEREFORE,

23 BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE SEVENTIETH GENERAL

24 ASSEMBLY OF THE STATE OF ARKANSAS:

25

9fi That the Speaker shall appoint a committee to be composed of three

27 members of the House of Representatives to study the feasibility of enacting

28 legislation to grant tax exemptions and other incentives for the use

29 of solar energy by the residents of this State. Such study shall include

30 a review of the laws enacted or proposed in other states relating to this

31 subject together with such other information and data as the committee

32 deems necessary or appropriate to determine the feasibility of enacting

33 legislation to provide such incentives.

34 BE IT FURTHER RESOLVED that the committee shall complete its study

35 on or before January 1, 1977, and shall report its findings and recommonda3G tions to the regular session of the 1977 General Assembly.

B-9
CALIFORNIA SB 218

Senate Bill No. 218

CHAPTER 168 An act to amend Section 17055 of, to add Section 17052.5 to, to repeal Section 17052.5 of, to add Chapter 3.5 (commencing with

Section 23601) to Part 11 of Division 2 of, and to repeal Chapter 3.5 (commencing with Section 23601) of Part 11 of Division 2 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

(Approved by Governor May 20, 1976. Filed with

Secretary of State May 20. 1976.] LEGISLATIVE GOUNSELS DIGEST SB 218, Alquist. Personal income tax deduction: solar energy device. Existing state personal income tax law and bank and corporation

tax law authorize a taxpayer to deduct from gross income a reason- able allowance for the depreciation of any solar energy device which

is placed in service by such taxpayer, if such device is used in a trade

or business or in the production of income.

This bill would authorize every taxpayer to elect to deduct from

such taxes a credit of an amount equal to the lesser of 10% of the cost, or $1,000, of the acquisition cost of such device on premises owned

and controlled by the taxpayer, payment for which is made by the taxpayer during the taxable year or the income year, in lieu of any

other deduction to which such taxpayer may be entitled, and would

repeal such authorization on a specified date. This bill would take effect immediately as a tax levy, but its operative effect would depend upon the time at which it becomes effective.

The people of the State of California do enact as follows: SECTION 1. SecHon 17052.5 is added to the Revenue and

Taxation Code, to read:

17052.5. (a) There shall be allowed as a credit against the amount of "net tax" (as defined in subdivision (e) ) an amount equal

to 10 percent or one thousand dollars ($1,000), whichever is less, of the acquisition cost (including installation charges) of solar energy

devices designed to produce heat or electricity, on premises in Cahfornia which are owned and controlled by the taxpayer at the time of installation, payment for which is made by the taxpayer during the taxable year.

(b) The credit for such cost shall be in lieu of any deduction under

this part to which the taxpayer otherwise may be entitled, if any.

(c) The basis of any device for which a credit is allowed shall be

2 218 25 17

B-10
Ch. 168 — 2 —

reduced for the purposes of this part by an amount equal to the

credit. (d) In the case of a husband or wife who files a separate return, the amounts specified under subdivision (a) shall be 5 percent in lieu of 10 percent and five hundred dollars ($500) in lieu of one thousand

dollars ($1,000).

(e) For the purposes of this section, the term "net ta.x" means the

tax imposed under either Section 17041 or 17048 minus the credit for retirement income provided for in Section 17053, the credits for personal exemption provided for in Section 17054, and the credits for taxes paid other states provided for in Chapter 12 (commencing with

Section 18001).

(f) The Franchise Tax Board shall prescribe such regulations as may be necessary to carry out the purposes of this section. SEC. 2. Section 17055 of the Revenue and Taxation Code is amended to read:

17055. (a) Any individual, other than an active member of the armed forces of the United States or any auxiliary branch thereof, and his or her spouse, who is a nonresident for all or any portion of the taxable year shall deduct the minimum standard deductibn

provided by Section 17171 and the credits for personal exemptions and solar energy devices set forth in this chapter in the proportion

that such individual's adjusted gross income from California sources bears to his adjusted gross income from all sources.

(b) An individual subject to the provisions of subdivision (a) must

apportion the deduction provided for by Section 17171, regardless of the amount of his adjusted gross income, and shall not be permitted

to determine his tax under the tax table provided in Section 17048. SEC. 3. Chapter 3.5 (commencing with Section 23601) is added

to Part 11 of Division 2 of the Revenue and Taxation Code, to read: Chapter 3.5. Tax Credits

23601. (a) There shall be allowed as a credit against the taxes imposed by this part an amount equal to 10 percent or one thousand

dollars ($1,000), whichever is less, of the acquisition costs (including

installation charges) of solar energy devices designed to produce

heat or electricity, on premises in California which are owned and

controlled by the taxpayer at the time of installation, payment for which is made by the taxpayer during the income year.

(b) The credit for such cost shall be in lieu of any deduction under

this part to which the taxpayer otherwise may be entitled, if any.

(c) The basis of any device for which a credit is allowed shall be

reduced for the purposes of this part by an amount equal to the

credit. (d) When either (1) the income from sources within this state of two or more corporations which are commonly owned or controlled

is determined in accordance with Chapter 17 (commencing with

2 218 40 20

B-11
— 3 — Ch. 168

oection 25101) of this part or Part 18 (commencing with Section

38001) of this division, or (2) two or more commonly owned or

controlled corporations derive income from sources solely within this

state, whose business activities are such that if conducted within and

without this state, the income derived from sources within this state would be determined in accordance with Chapter 17 (commencing

with Section 25101) of this part or Part 18 (commencing with Section

38001) of this division (hereinafter referred to as "wholly intrastate corporations"), then such corporations shall determine the credit prescribed in subdivision (a) as if such corporations were one

corporation. As to wholly intrastate corporations, the amount of the

credit prescribed in subdivision (a) shall be prorated among them in the ratio to which the cost of such device to each corporation bears

to the total cost of such devices for all corporations.

(e) The Franchise Tax Board shall prescribe such regulations as may be necessary to carry out the purposes of this section. SEC. 4. This act provides for a tax levy within the meaning of

Article IV of the Cdnstitution and shall go into immediate effect. However, the operatiVe effect of the provisions of this act shall be as

follows:

(a) Sections 1 and 2 of this act shall be applied in the computation

of taxes for taxable years beginning on or after the first day of the calendar year in which this act becomes effective provided the

effective date is more than 90 days prior to the last day of the calendar year. If the effective date is 90 days or less prior to the last day of the calendar year. Section 1 of this act shall apply in the computation of taxes for taxable years beginning on or after the first day of the calendar year, following the effective date.

(b) Section 3 of this act shall be applied in the computation of

taxes for income years beginning on or after the first day of the calendar year in which this act becomes effective provided the

effective date is more than 90 days prior to the last day of the calendar year. If the effective date is 90 days or less prior to the last day of the calendar year, th^ provisions of this act shall apply in the computation of taxes for income years beginning on or after the first day of the calendar year following the effective date.

(c) The provisions of this act shall have no force or effect in the computation of taxes for taxable years and income years which begin on or after the first day of the calendar year commencing five years

after the effective date of this act. (d) Sections 1 and 3 of this act shall remain in effect only until the

first day of the calendar year commencing five years after the

effective date of this act, and as of such date are repealed, unless a

later enacted statute, which is chaptered before such date, deletes or extends such date. O

2 218 55 23

B-12
I

CALIFORNIA AB 152/:

AMENDED IN j\SSEMBLT TUNE 24. J976

AMENDED IN ASSEMBLY JUNE 22. J976

AMENDED IN_SENATEJUNE 15. 1976

AMENDED IN SENATE JUNE 1, 1976

AMENDED IN SENATE MAY 20, 1976

SENATE BILL No. 1524

Introauced by Senators Smith, Alquist, Dills, and Nejedly

/Coauthors: Assemtlymen CaJvo, Chimbole, Hart, KapilofF,

and Vasconcellos)

February 2. 1976

All act to add Chapter 5.2 (commencing with Section

25410) tc Division 15 of the Public Resources Code, relating

io energy, and providing for the preparation, issuance, and

Sale of state bonds to create a fund to be used by the State

•Energy Resources Conservation and Development

Commission to make loans for financing residential energy

TMsulation and residential solar heating and cooling systems

to iinance informational and educational programs

respecting energy insulation and solar heating and cooling,

2iJd providing for submission of the bond measure to the

people at a special election to be consolidated with the 1976

g^eraJ election.

LECISLATTVE COUNSEL'S DIGEST

1524, as amended. Smith. Residential energy insulation arm solar heating and cooling.

Nothing in current law authorizes the State Energ>' ReI Conservation and Development Commission to make

Of- 1*^^ -nnance residential installations of energy insulation

iolar heating or cooling systems.

B-13
SB 1524 —2 —

This bill would authorize the commission to conduct such a loan program. The commission would be required to deter

mine overall eligibility criteria for the loan program andto allocate funds available for loans among the various types of eligible residential structures and cUmatic zones. The com- mission would be required to estabUsh criteria against which

each loan application would be assessed. The bill would i e- quire aotual administration of the loan program to be con- ducted by the California Housing Finance Agency pursuant

to a contract with the commission ; vreii^4 require such eontract -te provide fof the agency undertake cpcoificd ioan

» fj-v — ^ 1 ' 1 o T"^ <^ n a» •^n •* i n t"! n n ri'v fr n ti n r^i i — J ^ —

.

— tien by the commiosion . The terms of such individual loans would be determined by the commisaior. ¥r4th the epprovcJ of the agency.

The bill would authorize the agency to enter into contracts with private lending institutions for screening, processing

awarding, disbursement, servicing, and termination of such

loans. The bill would transfer the duties ofthe California Housing

Finance Agency for loan administration under the bill to i state energy financing authority or a state energy credit ac- ceptance corporation ifeither entity is established by a future

legislative enactment.

The bill would provide, conditioned upon the approval of the state electorate, for the issuance of state bonds in a total amount not exceeding 825,000,000, the proceeds of which are authorized for use in conducting the loan program. The bonds

would be prepared, executed, issued, sold, paid, and re deemed as provided in the State General Obligation Bond

Law. The bill would require submission of the bond proposal

to the electors in November of 1976. The bill would create a Residential Energy Conservation

Loan Fund, which would be continuously appropriated to the commission for the purposes of the bill, as. prescribed. Vote: %. Appropriation: no. Fiscal committee: yes. State- mandated local program: no.

B-14
—3 — SB 1524

Thepeople ofthe State of California do enact as follows: SECTION 1. Chapter 5.2 (commencing with Section

25410) is added to Division 15 of the Public Resources. Code, to read:

Chapter 5.2. Residential Energy

Conservation Lo.\n Program

Article 1. Loans

25110. "ih^ commission i v.Ay, pursuant artiole, 25410. The commission may, pursuant to this article, establish a program ofloans for financing installations in

residentialstructures ofenergy insulation or solar heating

or cooling systems meeting standards established by

regulation of the commission in order to promote their

widespread use. Responsibility for loan administration of

such program shall he vested in the California Housing

Finance Agency and shall be defmed by a contract with

the commission.

The contract shall include, but not be limited to, the

following terms for interagency coordination:

(a) Schedule for implementation of the program.

(b) Interagency management team.

(c) Resolution of disagreements.

(d) Funding ofacti\ities necessary to establish, plan,

set requirements, implement, direct, and administer the

program.

25411. The commission shall establish market

objectives and technical and market criteria for the loan

program in order to best serve the purposes of this chapter and provide the greatest impact, and may limit

the types ofresidential structures eligible for loans, but no loans shall be made with respect to structures ofmore

than four dwelling units. The commission shall determine

overall eligibility criteria for the loan program and shall allocate funds available for loans among the various types

ofeligible residential structures and climatic zones ofthe

state.

B-15
SB 1524 —4 —

1 The commission shall establish criteria against which

2 each loan application shall be assessed in making the losa 3 decision. These criteria shall provide assurances which

4 shall include, but not be limited to, the following:

5 (a) That the project is technically well conceived and

6 properly sized for the local climate conditions, building

7 type, and building use. 8 (b) That the installation is correctly designed for 9 efficient collection ofthe solar energy, for safety, andfgr 10 proper integration with the conventional systems.

11 (c) That the installation will be properly made.

12 {d) That the economic and hfe cycle calculations for 13 the installation are correct

14 (e) That certain minimum criteria are met by the 15 economic and life cycle calculations. 16 25412. The California Housing Finance Agency shaO

17 be responsible for loan administration of the program

18 The agency, pursuant to this article and its contiaci- 19 with the commission, maymake loans in connection with 20 new construction or for improvement of an existing 21 structure, but loans shall not be made for solar heating

22 devices for swimming pools except in conjunction irilh 23 the financing of a complete solar beating or cooling

24 installation for a dwelling.

25 The agency shall: 26 (1) Establish the terms of the individual loans. 27 {2J Endeavor to provide for amortization schedules

28 with respect to loans which wiU permit timely transfers 29 to the General Fund under Section 25426. 30 (3) Establish interest rates thereon which may be less 31 than prevailing market rates, but such interest rates shall 32 be sufficient to reimburse the General Fund for interest

33 paid on bonds issued pursuant to Article 2 (commencing

34 with Section 25420) of this chapter.

35 The agency shall provide for securing the loans

36 through trust deeds or instruments ofecjuivmlcnt security

37 in a manner which will promote and ma.ximize

38 conservation of nonrenewable energy sources while

39 maintaining che fiscal integrity of the program.

40 The agency shall take such other and further security

B-16
—5 — SB 1524

1 measures as dre necessary to protect the lending

2 institution in the event ofdefault.

3 The agency may enter into contracts with private

4 lendinginstitutions in order to best serve the purposes of

5 this chapter and to provide for the screening, processing,

6 awarding, disbursement, ser\icing, and termination of

7 loans in accordance with criteria establishedpursuant to 8 Sections 25410 and 25411, and this section.

9 25413. The Residential Energy Conservation Loan

10 Fund is hereby created in the State Treasury. Moneys in

11 such fund are continuously appropriated to the State

12 Energ}' Resources Conservation and Development

13 Commission for the purpose of financing installations of

14 residential energy insulation, or solar heating or cooUng

15 systems through its contract with the California Housing

16 Finance Agency, as proxided in this article, for defraying

17 the costs of estabUshing and administering such loan

18 program, and for transfers to other state funds as

19 required by Article 2 (commencing with Section 25420)

"0 of this chapter. Moneys received by the California

21 Housing Finance Agency or the commission on account

22 ofpayments ofthe principal of, or interest on, such loans

23 shall be deposited in the fund.

24 25414. Ifa state energy financing authority' or a state

25 energy credit acceptance corporation is established

26 through legislative enactment, the duties of the

27 California Housing Finance Agency in the loan

28 adrriiaistraticn of the Residential Energy Conservation

29 Lean Fund, as provided herein, shall be transferred to

•"^O such authority or corporation.

31 ectaulish s progriim ©f loans fef fin.|ncing installation.:^ i»

S3 e? cooling systems meeting standards cstablichod fey 34 fcg'.il-tion of ^fee oommissien. Rojponsibility Qctuoi ^

edrruni:L^.:tion ©f eniefe program^ ska^ fee^^ x'ostcd is- -fefee

2" fey ft osnrraot with 44re con-.mission. ^ -Pfte Caliroinia tioujing Finance Agene>', pnrsucjit

^feis or tide ttf^e tr^ contr.iet \\ ith tfte ccmmijsion, may ^ giolvo loans tfi ccancction Hvith nc yv construction ©f fe*

B-17
SB 1524 _6 —

12

3

45

6

78

9

10

1112

13

1415

16

1718

1920

2122

23

24

25

26

27

28

29

30

3132

33

34

35

36

37

38

39

40

tTT till trrtT3TTTT^ jLi UULLII L , tTTTT rUUll3 jTT&S ft©t, fee made fer solar heating devioca fer svi imraing peels

except i» conjunction with the financing ef a eemeigte

solar heating cooling installation for a dsve'lingr

" ! "t-t ^ rM~\ 1"*"^ TT^ T ^ r% a-cv dT^'r *• /-^^ ^ » - ~' h f-» f\\ i t* '" — - f

1 lit, CTTTTITTTItTtrTtTrrj TTT WrU"! Tt7 t_n_.3t jt- i TtJ 1

1

' L. L?<J50S Ct thH chapter af*d prcxido the greatest impact, fftfty iiffn^ the types ef rcjidential ctrueturcs eligibio fe? lodn&; fe«t

f

a

ft© event shall , ouch loans fee made with respect

structures e( more than fea? dwelling units-, ^he

commission, vnth the approval ef the CaLuornia Hcuiiflg Finance Agency, shall adept such eligibility crita?t& fep

borrowers, allceatc fundj available f©f ^edfts em.ong the various types ©f eligible resid en ti al 5rructt^?e9 climatic gonos ef the state, eft4 provide fe? sceurif^ the loans ift a manner as will promote eftd maximise conservation ef nonrenc.vablo en orgy sources white

maintaining the fiscal intogrit]/ ef the progrum. The

te rms ef such loans shall fee prescribed fey' regulatior. of the commission, which regulation shall ftet bcccme

effective until it is submitted tet hes been approved

rates thereon may fee iess than prevailing m;arlcet rotca

TTCTT jtTCTT ill H_ i C JTt TctTTTj tTTTttTX Ut- J t TTj T^TITTTTTtTT^" Lll~

t n.-w-k n ^ n I Wit ^ 1- j-i « »— V 4- i-i * ^ t-> j~ f> a ,-• i~ i i j-^ yi iT-fiiTrt^^ t© Article S (eomm.encing with Section 2o42Q)- ©f this chapter.

The contract between the commission af}^ the

California We«5ifig Finance Agency shall pi'evide f©r the

ugcnc/ t© undertake acblcna eft defaults e« loans trsder

this chapter ift the same m.anner es prcvided fef defaults ©f m.ortgsges tn^der Seetien 4 1592 ©f the Health

Safety Cede and m.ay provide for dcvoleprr-ent fey the

agency ©f regulations fer adoption fey the eomm.icsk>ft pursuant t© this section, ii is the intent ©f the fees that the commission shall utilize the

©f the agency' iff ift^ r clopir^g such re 254^ The Reoidentia] Efief

^ttla ticns. Conscr't-ation heefi

Fund is hereby created is the State Troasurvr Moneys tft

i riatod t© the State ead Development

such fund afe continuously eppro{

Energy Resources Conservation

B-18
—7 — SB 1524

fef tfee purpose ef financing installations ef

fesideirtiel energy insulation heating ef cooling

. — -^ n A CTOrtQT-' na r^yf^Til f\ c\t^ ' " ^ f qt" rlr'rT'Pl'Tnr^ ^ve eests Bf administering such loan program, and fef

tronrifcra te other state funds as required hy Article 3

{eeifif?teaeiRg with Section 26120 ) ef this chapter.

f^efteys received fey the Caliiornia Housing Finance

Agency er the commission ea accourxt ef pas monts ef the

principal ef; ef intercct eft; such loons shall fee deposited

Hi the fund." &-5412t The commission, with the appro\'al ef the

California Housing Finance Agency shall endcan'or te provide f^ pr^^^ ti Q. c n ^ txics i^^*^ rc ^ ^ t j

mado pursuant te this article, M hich wiH permit timely

tjonsfers te the General Fund under Section 2'5426.

Article 2. Bonds

25420. This article shaU be known and may be cited as the Residential Energy Conservation Bond Law.

25421. Bonds in the total amount of twenty-five

million dollars ($25,000,000), or so much thereof as is necessary, may be issued and sold to provide a fund to be

used by the State Energy Resources Conservation and

Development Commission to provide loans to finance

installations in residential structures of energy insulation

and solar heating or cooling systems, as authorized by this chapter. The bonds shall be known zind designated as Besidential Energy Conservation Bonds. The proceeds of

bonds issued pursuant to this article shall be deposited in the Residential Energy Conservation Loan Fund and

niay be expended only for the purposes specified in this chapter. When sold, such bonds shall be and constitute a

valid and binding obligation of the State of California, and

the full faith and credit of the State of California are hereby pledged for the punctual payment of both

principal and interest on such bonds as such principal and

interest become due and payable.

25422. The bonds authorized by this article shall be

B-19
SB 1524 —8 —

1 prepared, executed, issued, sold, paid and redeemed as 2 provided in the State General Obligation Bond La.^ 3 Chapter 4 (commencing with Section 16720) of Part 3 4 Division 4, Title 2 of the Government Code, and all of the 5 provisions of that lav/ are applicable to the bonds and to 6 this article, and are hereby incorporated in this article as 7 though set forth in full herein.

8 25423. As used in this article and for purposes of the 9 State General Obligation Bond Law, Chapter 4

10 (commencing with Section 16720) of Part 3, Division 4

11 Title 2 of the Government Code, the following term^ shall 12 have the following meanings:

13 (a) "Bond" means a state general obb'gation bon4

14 issued pursuant to this article. 15 (b) "Board" or "committee" means the State Enercy

16 Resources Conservation and Development Commission.

17 which shall have the powers and duties of the board and

18 committee prescribed by the State General Obligabon

19 Bond Law.

20 (c) "Fund" means the Residential Energy

21 Conservation Loan Fund.

22 25424. There is hereby appropriated from the 23 General Fund in the State Treasury for the purposes of 24 this article, such sum annually as will be necessary to pay 25 the principal and interest on bonds issued and sold 26 pursuant to the provisions of this article as such principal 27 and interest become due and payable.

28 25425. There shall be collected each year and in the 29 same manner and at the same time as other state revenue

30 is collected such sum in addition to the ordinar>' revenues

31 of the state as shall be required to pay the principal and

32 interest on bonds maturing in that year, and it is hereby

33 made the dut>' of ail officers charged by law witli any duty

34 in regard to the collection of such revenue to do and

35 perform each and every act which shall be necessar>' to 36 collect such additional sum.

37 25426. On the several dates on which funds are 38 remitted pursuant to Section 16676 of the Government

39 Code for the payment of the then maturing principal and

40 interest on the bonds in each fiscal year, there shall be

B-20
—9 — SB 1524

returned into the General Fund in the State Treasury

moneys from the Residential Energy Conservation Loan

Fund in an amount which is sufficient for the payment of

principal and interest on the bonds then due and payable,

in the event moneys transferred from the Residential

Energy Conservation Loan Fund to the General Fund on

such remittance dates are less than the principal and

interest then due and payable with respect to the bonds,

then the balance remaining unpaid, together with

interest thereon at the rate borne by such bonds

compounded semiannually from the date of maturity,

shall be returned into the General Fund out of the

.Residential Energy Conservation Loan Fund as soon

thereafter as it shall become available. SEC. 1.5. Section 1 of this act shall become operative

on January 1, 1977, if the people adopt the Residential

Energy- Conservation Bond Law, as set forth in Section 1 of this act. This section and Sections 2 to 8, inclusive, of

this act contain proWsions relating to and necessary* for

the submission of the Residential Energy Conservation

Bond Law to the people, and for returning, canvassing,

and proclaiming the votes thereon, and shall take effect immediately.

SEC. 2. A special election is hereby called to be held

throughout the state on the second day of November,

1976. The special election shall be consolidated with the

general election to be held on that date. The consohdated

election shall be held and conducted in aU respects as if there were only one election and only one form of ballot

shall be used. Except as otherwise pro\ided in this act, all of the pro\'isions of law relating to the submission of measures proposed by the Legislature shall apply to the measure submitted pursuant to this act. A ballot pamphlet shall be prepared, compiled, and distributed

relating to the Residential Energ}' Conservation Bond

Law as set forth in Article 2 (commencing with Section

^5420) of Chapter 5.2 of Division 15 of the Public

Resources Code, as proposed by this act. The Secretary of

State shall distribute the ballot pamphlets to the county

pl?rks not later than 45 days before the election, and the

B-21
SB 1524 — 10 —

1 county clerks shall commence to mail such pamphlets fp 2 the voters not less than 15 days before the election. Th*

3 distribution of ballot pamphlets in all respects shall be

4 conducted in accordance with the provisions of SectiOQ

5 3573 of the Elections Code.

6 SEC. 3. At the special election called by this act thefft 7 shall be submitted to the electors Article 2 (commencing

8 vAth Section 25420) of Chapter 5.2 of Division 15 of th« 9 Public Resources Code, as proposed in this acL Al! 10 provisions of this act shall control the submission of

11 Article 2 (commencing with Section 25420) of Chapter

12 5.2 of Division 15 of the Public Resources Code, as 13 proposed by this act, and the holding of, the special 14 election called by this act. 15 SEC. 4. Upon the effective date of . this sectioo 16 argimients for and against the measure hereby ordered

17 submitted to the electors shall be prepared in time, forro. 18 and manner as provided in Article 1.8 (commencing v/ilh 19 Section 3527) of Chapter 1 of Division 4 of the Elecrions

20 Code.

21 SEC. 5. The special election provided for in this act 22 shaU be proclaimed, held, conducted, the baUots shall be

23 prepared, marked, coDected, counted and canvassed and

24 the results shall be ascertained aqd the returns thereof 25 made in all respects in accordance with the provisions of 26 the Constitution applicable thereto and the law 27 governing general elections insofar as pro'/isions thereof

28 are applicable to the election provided for in this act 29 provided, however, that the Governor need not issue biS 30 election proclamation until 30 days before the election

31 SEC. 6. Notwithstanding any other provision of law 32 all ballots at said election shall have printed thereon and

33 in a square thereof, the words: "For the Residentiai

34 Energy Conservation Bond Law" and in the same square 35 under said words the following in eight-point t>'pe: "Tht's 36 act provides for a bond issue of twent>--five million dpUars

37 ($25,000,000) to provide funds for .financing residentiai 38 energy insulation and residential solar heating and

39 cooling systems." In the square immediately below the 40 square containin:? such" words, there shall be printed on

B-22
—11 — SB 1524

said ballot the words, "Against the Residential Energy

Conservation Bond Law," and in the same square

immediately below said words, in eight-point type shall be printeti "This act pro\ides for a bond issue of

tvi'erit>'-five million dollars ($25,000,000) to provide funds

forfinancing residential energ>- insulation and residential

solar heating and cooling systems."

Opposite the words "For the Residential Energy

Conservation Bond Law," and "Against the Residential

Energ)' Conservanon Bond Law," there shall be left 5r:aces in which the voters may place a cross in the manner required by law to indicate whether they vote

for or against said act, and those voting for said act shall do so by placing a cross opposite the words, "For the

Residential Energ}- Conservation Bond Law," and those

voting against the act shall do so by placing a cross opposite the words "Against the Residential Energy

Conservation Bond Lav.'," proxdded, that where the

voting of such election is done by means of voting

machines used pursuant to law in such manner as to carry

cut the intent of this section, such use of such voting

machines and the expression of the voters' choice by

means thereof, shall be deem.ed to comply with the

previsions of this section. The Governor of this state shall include the submission of this act to the people, as aforesaid, in his proclamation for such election.

SEC. 7. The voles cast for or against the Residential

Energ}- Conser\'ation Bond Law ' shall be counted,

returned and canvassed and declared in the same

manner and subject to the same rules as votes cast for

state officers; and if it appears that said act shall have

received a majority of all the votes cast for and against it at said election as aforesaid, then the same shall have

crTect as hereinbefore pro\'ided, and shall be irrepealable

until the principal and interest of the liabilities herein

created shall be paid and discharged; but if a majorit}' of

the votes cast as aforesaid are against the Residential

Energy Conservation Bond Law, then the same shalj be

*nd become void. SEC. 8. Upon the effecti\-e date of this section, the

B-23
SB 1524 —12 —

1 Secretary of State shall request the Legislative .Analyst io 2 prepare an analysis of the measure Ln accordance witfe 3 Section 88003 of the Government Code. Such analyso

4 shall be filed with the Secretary of State within the time 5 specified in the Elections Code.

B-24
CALIFORNIA AB 2740

AMENDED IN ASSEMBLY APRIL 22, 1976

CAUFORNIA LEGISLATURE—1975-76 REGULAR SESSION ASSEMBLY BILL No. 2740

Introduced by Assemblyman Kapiloff

January 15, 1976

REFERRED TO COMMITTEE ON RESOURCES, LAND USE, AND ENERGY

An act to add Section 17959 to the Health and Safety Code,

relating to housing.

LEGISLATIVE COUNSEL'S DIGEST AB 2740, as amended, Kapiloff (Res., L.U., & E.) . Residential Structures: solar energy. The State Housing Law, except with respect to local vari- ances permitted thereunder and building regulations enacted on or before November 23, 1970, generally requires county

and city building codes to impose the same requirements as are contained in regulations of the Commission of Housing

and Development governing the erectjon and construction of

hotels, motels, lodging houses, apartment houses, dwellings,

and buildings or structures accessory thereto. The regulations

of the commission are required to substantially incorporate

provisions of specified privately promulgated uniform codes.

Nothing in the State Housing Law expressly authorizes counties and cities to alter their building codes to require a roof

pitch and directional alignment suitable for installation of

devices for the collection of solar energy. This bill would authorize any city or county to require that new buildings subject to the State Housing Law be construct- ed with in a manner permitting installation ofsolar heating.

2 2740 20 39

B-25
I

AB 2740 — 2 —

including but notlimited to, a roof pitch and directional alignment suitable for retrofitting with solar energy collecting devices. Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

1 SECTION 1. Section 17959 is added to the Health

2 and Safety Code, to read:

3 17959. Any city or county may require, by ordinance

4 or regulation, that new buildings be constructed with a in 5 a manner permitting the installation of solar heating,

6 including but hot limited to,.roof pitch and directional 7 alignment suitable fo;- .^retrofitting with solar energy

8 collecting devices subsequent to initial occupancy. Such

9 an ordinance or regulation shall specify a range of

10 permissible roof pitches and alignments which will 11 maximize efficiency for the collection of solar energy.

O

2 2740 25 40

B-26
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B-28
CALIFORNIA AB 4032

AB4032 —2 —

CHAPTER . An act to amend Section 454 of the Public Utilities Code, relating to public utilities.

LEGISLATIVE COUNSEL'S DIGEST AB 4032, Kapiloff. Public utilities: rate increases.

Existing law provides that no public utility shall raise

any rate or so alter any classification, contract, practice, or rule as to result in any increase in any rate except upon

a showing before the Public Utilities Commission and a

finding by the commission that such increase is justified.

This bill would add to such provision a proviso that,

upon a showing by a public utility before the Public Utilities Commission at a public hearing and a finding by the

commission that it has invested in projects designed to generate or produce energy from renewable sources, in- cluding, but not limited to, solar energy," gebthermal energy, wind sources, hydroelectric energy under specified

circumstances, or that it has invested in other systems

capable of meeting the then applicable environmental

pollution standards, in either case the capital costs of

which when added to the operating and maintenance

costs shall result in a lower cost per unit of energy generated or produced over the systems' life than existing sys- tems utilizing atomic energy, fossil fuels or natural gas, which projects or systems are capable of and, in fact, are, generating energy for commercial purposes, the Public

Utilities Commission may allow a return on such investment that is one-half to one percent higher than the re- turn allowed established by adding an increment of from

one-half to one percent to the rate of return permitted on

the utility's other investment. The bill would also provide

that the commission may, in its discretion, allow such

higher rate of return on capital investments by a public

utility in experimental projects which it determines after public hearing to be reasonably designed to improve or perfect technology to generate energy from renewable

resources, or to more efficiently utilize other resources

for the generation of energy in a manner which will de-

.2_40n2 r.O 70

B-29
— 3 — AB 4032

crease the environmental pollution per unit of energy

generated or produced.

The people ofthe State of California do enact as follows: SECTION 1. Section 454 of the Public Utilities Code

is amended to read:

454. (a) No public utility shall raise any rate or so

alter any classification, contract, practice, or rule as to result in any increase in any rate except upon a showing

before the commission and a finding by the commission

that such increase is justified; provided, however, that

upon a showing by a public utility before the commission

after a public hearing and a finding by the commission

that it has invested in projects designed to generate or produce energy from renewable resources, including,

but not limited to, solar energy, geothermal energy, wind

sources, hydroelectric energy at existing dams and

hydroelectric energy at new dams subject to Resources

Agency review of the environmental impacts of the

proposed project and determination that the proposed

project is environmentally acceptable, or that it has

invested in other systems capable of meeting the then

applicable environmental pollution standards, in either

case the capital costs of which when added to the

operating and maintenance costs shall result in a lower

cost per unit of energy generated or produced over the

life of the system than existing systems utilizing atomic

energy, fossil fuels or natural gas, which projects or systems are capable of or, in fact, are, generating energy

for commercial purposes, the commission may allow a return on such investment established by adding an increment of from one-half percent ('/2%) to one percent

(1 % ) to the rate of return permitted on the utility's other

investment. The commission may, in its discretion, also allow such higher rate of return on investment by a public utility in experimental projects which it determines after public hearing, to be reasonably

designed to improve or perfect technology to generate or produce energy from renewable resources, or to more

efficiently utilize other resources for the generation of

2 4032 no 72
AB 4032 —4 —

energy in a manner which will decrease tlv» environmental pollution per unit of energy generated

produced and lower the cost per unit of energy to th» utility's consumers. Whenever any electrical, gas, hea^ telephone, water, or sewer system" corporation files ao application to increase any rate of charge, other than an increase reflecting and passing through to customers only

increased costs to the corporation, for the services er commodities furnished by it, the corporation shall fum^

to its customers affected by the proposed increase notice of its apphcation to the commission for approval of sucii increase. The corporation may include such notice with the regular bill for charges transmitted to such custoiEers within 45 days if the corporation operates on a SO-day

billing cycle, or within 75 days if the corporation operates on a 60-day billing cycle. The notice shall state the amount of the proposed increase expressed in both dollar and percentage terms, a brief statement of the reasons the increase is required or sought, and the mailing

address of the commission to which any custorcK

inquiries relative to the proposed increase, includin.? a request by the customer to receive notice of the dat-3. time, and place of any hearing on the application, maybe

directed.

(b) The commission may establish such rules as it considers reasonable and proper for each class of public

utility providing for the nature of the showing required

to be made in support of proposed increases, the fonn

and manner of the presentation of such showing, and the procedure to be followed in the consideration thereof Rules applicable to common carriers m.ay provide for the publication and filing of any proposed increase together

with a written showing in support thereof, giving notice of such filing and showing in support thereof to ^

public, affording an opportunity for protests thereto sad

to the consideration of, and action on, such showing and any protests filed thereto by the commission, with*^

vinthout hearing; provided that the proposed incre^

shall not becdme effective until it has been approved e^r the conunission.

(c) The commission shall permit individual residential

B-31
— 5 — AB 4032

nnblic utility customers affected .by a proposed rate ^crease to testify at any hearing on such proposed

increase, except that the presiding officer need not allow

appetitive or irrelevant testimony and may conduct the

Rearing in an efficient manner.

B-32
CALIFORNIA SCA 45

Senate Constitutional Amendment No. 45

Introduced by Senators Smith and Alquist

(Coauthors: Assemblymen Calvo, Chimbole, Hart, Kapiloff,

and Vasconcellos)

February 2, 1976

Senate Constitutional Amendment No. 45—A resolution to propose to the people of the State of California an amendment to the Constitution of the state, by adding

Section 12 ta Article . XVI' thereof, relating to energy

utilization and conservation.

LEGISLATIVE COUNSEL S DIGEST SCA 45, as introduced, Smith. State loans: residential insulation and solar energy. Nothing in the State Constitution expressly empowers the

Legislature to provide for a program of state loans for financing installation ofenergy insulation or solar heating or cooling

in residential structures. Section 6 of Article XVI of the State Constitution generally prohibits the Legislature from giving

or binding the credit of the state in aid of any person, association, or municipal or other corporation and generally prohibits the Legislature from making or authorizing the making of any gift of public money to any individual or municipal or other corporation.

This measure would expressly authorize the Legislature to provide for a program of state loans for financing installation of energy insulation or solar heating or cooling systems in residential structures, and would provide that the loans may

bear interest at less than prevailing market rates. Vote: Ya. Appropriation: no. Fiscal committee: no. State- mandated local program: no.

3 45 20 20

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SCA45 —2 —

1 Resolved by the Senate, the Assembly concurring. That

2 the Legislature of the State of California at its 1975-76

3 Regular Session commencing on the second day of

4 December, 1974, two-thirds of the members elected to 5 each of the two houses of the Legislature voting therefor,

6 hereby proposes to the people of the State of California 7 that the Constitution of the state be amended by adding

8 Section 12 to Article XVI thereof, to read: 9 SEC. 12. The Legislature may provide for a program

10 of state loans, which may bear interest at less than

11 prevailing market rates, for financing installations of

12 energy insulation or solar heating or cooling systems in 13 residential structures.

O

3 45 20 20

B-34
COLORADO HB 1206

HOUSE BILL NO. 1206. BY REPRESENTATIVES Flanery, Frank, Burrows,

Cantrell, and Dick; also SENATORS Schieffelin, Bishop, MacManus,

and Snedley.

CONCERNING LIFE-CYCLE COSTING FOR STATE FACILITIES AND

STATE-ASSISTED FACILITIES, AND REQUIRING AN ANALYSIS THEREOF

BEFORE C(»1ENCING CONSTRUCTION OR MAJOR RENOVATION.

Be it enacted by the General Assembly of the State of Colorado :

SECTION 1. Article 37 of title 24, Colorado Revised

Statutes 1973, as amended, is amended BY TIE ADDITION OF THE

FOLLOltfING NEW SECTIONS to read:

24-37-100.2. Legislative findings and declaration . (1) The general assembly Hereby finds:

(a) That state-owned and assisted facilities have a

significant inqjact on the state's consumption of energy;

(b) That energy conservation practices adopted for the

design, construction, and utilization of these facilities will

liave a beneficial effect on the state's overall supply of energy;

(c) That the cost of the energy consumed by these

facilities over the life of the facilities must be considered, in

addition to the initial cost of constructing such facilities; and

(d) That the cost of energy is significant, and facility

designs must take into consideration the total life-cycle cost,

including the initial construction cost, the cost, over the

economic life of the facility, of the energy consumed,

replacanent costs, and the cost of operation and maintenance of

the facility, including energy consumption.

Capital letters indicate new material added to existing statutes; dashes through words indicate deletions from existing statutes and

such material not part of act.

B-35
(2) The general assembly declares that it is the policy of

this state to insure that energy conservation practices are employed in the design of state-owned and assisted facilities. To this end the general assembly requires all state agencies to analyze the life-cycle cost of each facility constructed, or each

major facility constructed or renovated, over its economic life,

in addition to the initial construction or renovation cost.

24-37-100.3. Definitions . As used in this part 1, unless

the context otherwise requires:

(1) "Economic life" means the projected or anticipated

useful life of a facility.

(2) "Energy-consunption analysis" means the evaluation of

all energy-consuming systems and conqxjnents by demand and type of

energy, including the internal energy load inposed on a facility

by its occupants, equipment, and coitpsnents and the external

energy load imposed on the facility by climatic conditions.

(3) "Executive director" means the executive director of

the office of state planning and budgeting.

(4) "Facility" means any public building or facility of the

state on which construction is initiated six months or more after

July 1, 1976, but does not include highways.

(5) "Initial cost" means the required cost necessary to construct a facility or construct or renovate a major facility.

(6) "Life-cycle cost" means the cost alternatives of a facility, including its initial cost, the cost, over the economic

life of the facility, of the energy consiimed, replacement costs,

and the cost of operation and maintenance of the facility,

including energy consumption.

(7) "Major facility" means any building or facility of

twenty thousand or more gross square feet on which construction

or renovation is initiated six months or more after July 1, 1976,

and vAierein significant energy demands will exist.

(8) "Office" means the office of state planning and

budgeting.

(9) "Principal representative" means the governing board of

a state department, institution, or agency or, if there is no governing board, the executive head of a state department,

institution, or agency, as designated by the governor or the

general assembly.

(10) "State agency" means this state or any department,

board, bureau, commission, institution, or other agency of the

state.

PAGE 2-HCUSE BILL NO. 1206

B-36
(11) "State-assisted facility" means a facility

constructed, or major facility constructed or renovated, in whole

or in part with state funds or with funds guaranteed or insured

by a state agency.

(12) "State facility" means a facility constructed, or a major facility constructed or renovated, by a state agency.

SECTION 2. The introductory portion to 24-37-103 (1),

Colorado Revised Statutes 1973, as amended, is amended to read:

24-37-103. Responsibilities public building

administration . (1) The office ef-state-planning-and-badgetingj

i'eferred-te-in-thi3-paift-i-as-the-"effiee"y shall

SECTION 3. 24-37-104 (1), Colorado Revised Statutes 1973, as amended, is amended BY THE ADDITION OF THE FOLLOWING NEW

PARAGRAPHS to read:

24-37-104. Responsibilities - public building construction . (1) (j) Develop and maintain life-cycle cost analysis methods

for state facilities and state-assisted facilities and, prior to beginning construction, review analyses made on such facilities

by state agencies as to compliance with section 24-37-107 and

approve or disapprove the life-cycle cost system selected for

construction by the agency in like manner as other construction

standards

(k) Develop and maintain by periodic revision, in

cooperation with the principal representatives of state agencies,

life-cycle cost analyses of existing facilities as to compliance

with section 24-37-107 and make recommendations to such principal

representatives based upon such analyses.

SECTION 4. Article 37 of title 24, Colorado Revised

Statutes 1973, as amended, is amended BY THE ADDITION OF A ^^EW SECTION to read:

24-37-107. State agencies to analyze life-cvcle cost in

construction - exceptions . (T) Tlie general assem!bly authorizes

and directs that state agencies shall employ design and

construction methods for state facilities and design and

construction methods for state-assisted facilities under their

jurisdiction, in such a manner as to further the policy declared

in section 24-37-100.2, insuring that life-cycle cost analyses

and energy-conservation practices are employed in new state-owned

and assisted facilities and in new or renovated major state-owned

and assisted facilities.

(2) The life-cycle cost analysis shall include but not be

limited to such elements as:

(a) The coordination, orientation, and positioning of the

PAGE 3-HOUSE BILL NO. 1206

B-37
facility on its physical site;

(b) The amount and type of fenestration employed in the

facility;

(c) Thermal performance and efficiency characteristics of

materials incorporated into the facility design;

(d) The variable occupancy and operating conditions of the

facility, including illumination levels;

(e) Architectural features which affect energy consunT)tion;

and

(f) An energy-consumption analysis of a major facility's

heating, ventilating, and air-conditioning system, lighting

system, and all other energy-consuming systems. The

energy-consmnJtion analysis of the operation of energy-consuming

systems in the major facility should include but not be limited

to:

(I) The comparison of two or more system alternatives;

(II) The simulation or engineering evaluation of each

system over the entire range of operation of the major facility

for a year's operating period; and

(III) The engineering evaluation of the energy consumption

of component equipment in each system considering the operation

of such components at other than full or rated outputs.

(3) The life-cycle cost analysis performed for each major

facility sliall provide but not be limited to the following

information:

(a) The initial estimated cost of each energy-consuming

Systran being conpared and evaluated;

(b) The estimated annual operating cost of all utility

requirements, including consideration of possible escalating

costs of energy;

(c) The estimated annual cost of maintaining each

energy-consuming system; and

(d) The average estimated replacement cost for each systan

expressed in annual terms for tlie economic life of the major

facility.

(4) The life-cycle cost analysis shall be certified by a licensed architect or registered professional engineer, or by

both architect and engineer, particularly qualified by training

and experience for the type of work involved.

PAGE 4-HOUSE BILL NO. 1206

B-38
(5) In order to protect the integrity of historic

buildings, no provision of this part 1 shall be interpreted to require such analysis with respect to any property eligible for,

nominated to, or entered in the national register of historic

places, designated by statute, or included in an established list

of places con^iiled by the state historical society.

(6) Selection of the optinam system or combination of

systems to be incorporated into the design of state facilities

and state-assisted facilities shall be based on the life-cycle

cost analysis over the economic life of the facility, unless a request for an alternative system is made and approved by the

office prior to beginning construction.

(7) Tlie principal representatives of all state agencies

shall be responsible for in?)leraenting the provisions of this

section and the policy established in section 24-37-100.2.

(8) The provisions of this part 1 shall not apply to municipalities or counties nor to any agency or department of any

municipality or county.

SECTION 5. Effective date . This act shall talce effect

January 1, 1977.

SECTION 6. Safety clause. The general assembly hereby

finds, determines, and declares that this act is necessary for

the immediate preservation of the public peace, liealth, and

safety.

PAGE 5-IlOUSE BILL NO. 1206

B-39
COLORADO HB 1259

168 Appropriation Ch. 20

CHAPTER 20

APPROPRIATION

OFFICE OF THE GOVERNOR AND OFFICE OF THE LIEUTENANT GOVERNOR—SUPPLEMENTAL

HOUSE BILL NO BV REPRESENTATIVES Smilh. Gaon. Arnold. Bairagan. Bolcy. Bnnion. Brown. Bums. Can'Irell. Dc.Moulin. Dick. Hancry. l-rank. Klr^ch^ .McCroskey. .Ma>san. Hcule. Ore. Spragoe. ValJez. WalJow. WaylanJ. and Wtlls; also SENATORS Shoemaker. Stockton, and Sandoval. AN ACT

MAKING A SUPPLEMENTAL APPROPRIATION TO THE OFFICE OF THE GOVERNOR

AND TO THE OFFICE OF THE LIEUTENANT GOVERNOR.

Be it enacted by the General Assembly of the State of Colorado:

Section 1 . Appropriation, in addition to any othier appropriation heretofore made for the current fiscal year, there is hereby appropriated out of any moneys in the state treasury not otherwise appropriated, to the office of the governor, the sum of forty thousand five hundred dollars ($40,500). or so much

thereof as may be necessary, for the purpose of studying the feasibility of

locating the solar energy research institute in this state. Section 2. Appropriation. In addition to any other appropriation heretofore made for the current fiscal year, there is hereby appropriated out of any moneys in the state treasury not otherwise appropriated, to the office of the

lieutenant governor, the sum of two thousand four hundred eight dollars

($2,408), or so much thereof as may be necessary, for the purposes of the state school district budget review board. Section 3. Part IV (I) (N) of section 2 of chapter 31, Session Laws of Colorado 1975. as amended by House Bill No. 1066, enacted at the Second

Regular Session of the Fiftieth General Assembly and approved by the Governor on February 27. 1976, is amended to read: Section 2. Appropriation.

ITEM t

SUB-TOTAL TOTAL

. * $ PART IV GOVERNOR—LIEUTENANT GOVERNOR

(1) OFFICE OF THE GOVERNOR

(N) Oil Shale Distributions Mesa County

Re-51 400,000

Capital letters indicate nei< material added to existin/; statutes: dashes ihrviinh nurds indicate

deletionsfrom existinn statutes and such material not part ofact.

ITEMIZED LISTING OF PROJECTS OF PART IV OMITTED

Section 4. Safety clause. The general assembly hereby finds, determines, and declares that this act is necessary tor the immediate preservation of the public peace, health, and safety.

Approved: May 4, 1976

APPROPRIATION FRUM

GENERAL CASH FEDERAL FUND FUNDS FUNDS

$ s i

B-40
COLORADO HJR 1034

LDO i\'0. 76 07R4/1

BY REPRLSEwATRT^S Planer/, ."^^inson, Krar.cr, Durham, Cnntrell, BrLntor.,

Herzbcrgcr, V.'r./land, Frank, Snith, Arnold, Bcnriclow, Bole/, Brov.n, Eurf

Bums, Burrows, Castro, Jie/culin, Dick, Ditter.orc, lickclberry, Elliott,

Flett, Friedinan, Gacn, iianlin, lla/cs, Ililsmeicr, iiinrian, ilobbs, Hogan,

Kirscht, }jiox, Kopel, Lloyd,. Lucero, Lyon, '!cCrosl:ey, .^!arks, Massari, .'k Neale, Ore, Orten., Quinlan, Scars, Sr.oer:iker, Shc',\-alter, SiJano, Spra^T-ie

Strahlc, V'aldcz, Waldou, V.'ebb, hells, Ivithcrspoon, Youngliuid, and Zakiic. also SEIvMORS Schicffolin, Bishop, ilughes, Allshcuse, /\nderson, Ccner,

Darby, DeBerard, H. Powlcr, L. Fowle^, Gallaglicr, Hatciicr, Iicli~e, Kinni

Kogovsck, McCormick, Minister, Flock, Stockton, Strickland, and V.unsci;.

HOUSE JOINT RESOLUTION i,'0. 10^^

1 I'lHEREAS, The dependence of tliis nation on foreign energy

2 sources threatens the well-being and economic independence of

3 this nation; and

4 VM-REAS, Development of alternative energy sources is a

5 highly desirable method of dealing with tJie energy crisis; and

6 V,TIER£'\S, Solar energy is one of the most promising

7 alternative energy sources available to this nation; and

8 MEREAS, The state of Colorado offers unique opportunities

9 for a Solar Energy Research Institute because of its pioneering

10 effort in the solar energy field, its educational facilities with

11 interest and capabilities in solar energy studies, its pool of

12 scientific and tec]ino logical manpower, its relatively clear and

13 sunny climate, and a strong interest in the development and use

14 of alternative energy sources; now, therefore,

15 Be It Resolved by the House of Rei)rescntatives of the

16 Fiftieth General Assembly of the State of Colorado, the Senate

17 concurrLn,^ herein :

18 That this General Assembly strongly suj^ports tiie proposed

EXHIBIT 9 - RESOLUTION OF THE HOUSE OF REPRESENTATIVES, AND THE SENATE OF THE FIFTIETH GENERAL ASSEMBLY OF THE STATE OF COLORADO SUPPORTING THE LOCATION OF THE SOLAR ENERGY RESEARCH INSTITUTE IN THE STATE OF COLORADO

B-41
1 location of the Solar Hiierjjy Research Institute in the state of

2 Colorado and urges the Governor, tlie nembers of Congress from the

3 state of Colorado, and the committee working on tliis effort to

4 continue and to redouble their activities on behalf of the

5 location of said institute in this state.

6 Be It Further Resolved , That this General Assembly assures

7 the Energy Research and Development Administration that it will

S act to make certain that adequate land is provided for the Solar

9 Energy Research Institute if Colorado is chosen as the location

10 for said institute and tliat it will provide other necessary

.1 support to ensure the success of tliis prograjn.

12 Be It Further Resolved , That copies of this resolution be

'.3 transmitted to the Governor, the members of the Congress of the

4 United States from Colorado, and the committee working to have

15 the Solar Energy Research Institute located in Colorado.

B-42
CONNECTICUT SB 652 SUBSTITUTE

Substitute Senate Bill No. 652

PUBLIC ACT NO. 76-409 AN ACT PROVIDING PROPERTY TAX EXEMPTION FOR SOLAR ENERGY SYSTEMS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section I. Section 12-81 of the general statutes, as amended, is amended by adding a new subsection (56) as

follows:

(NEW) (56) (a) Subject to authorization of the exemption by ordinance in any municipality, any building or addition to a building, the construction of which is commenced

on or after October I, 1976, and before October 1, 1991, which is equipped with a solar energy heating or cooling

system, to the extent of the amount by which the assessed valuation of such real property equipped with such solar heating or cooling system exceeds the assessed valuation of such real property equipped with the conventional portion of the heating or cooling system, exclusive of any portion of such system related to solar energy, provided this exemption shall only apply to the first fifteen assessment years following construction of such building or addition.

(b) As used in this subsection, "solar energy heating or cooling system" means equipment, including windmills and

waterwheels, which provides for the collection, transfer, stor- age and use of incident solar energy for water heating, space

heating or cooling which absent such solar energy system would require a conventional energy resource, such as petrol- eum products, natural gas or electricity, and which meets

standards established by regulation by the commissioner of planning and energy policy.

(c) Any person who desires to claim the exemption provided in this subsection shall file with the assessor or board

of assessors in the town in which such real property is located, within thirty days following the annual assessment date, written application claiming such exemption on a form as prescribed by the tax commissioner. Failure to file such application in said manner and form within the time limit pre- scribed shall constitute a waiver of the right to such exemption for the assessment year.

Section 2. Section 16a-14 of the general statutes, as amended by section 9 of public act 75-537, is repealed and

the following is substituted in lieu thereof:

Substitute Senate Bill No. 652

In addition to the duties set forth in [this act] PUBLIC

ACT 75-537 the commissioner may: (1) Be designated as

the state official to implement and execute any federal pro- gram, law, order, rule or regulation related to the allocation, rationing, conservation, distribution or consumption of energy resources, (2) investigate any complaint concerning

the violation of any federal or state statute, rule, regulation or order pertaining to pricing, allocation, rationing, conservation, distribution or consumption of energy resources and

shall transmit any evidence gathered by such investigation to

the proper federal or state authorities, (3) coordinate all state and local government programs for the allocation, ra- tioning, conservation, distribution and consumption of energy resources, (4) cooperate with the appropriate authorities of the United States government, or other state or inter- state agencies with respect to allocation, rationing, conservation, distribution and consumption of energy resources, (5) conduct programs of public education regarding energy conservation, (6) carry out a program of studies, hearings, in- quiries, surveys and analyses necessary to carry out the purposes of [this act] PUBLIC ACT 75-537, (7) enter into contracts with any person to do all things necessary or convenient to carry out the functions, powers and duties of the commissioner and department under [this act] PUBLIC ACT

75-537, [and] (8) BY REGULATION, ESTABLISH STANDARDS FOR SOLAR ENERGY SYSTEMS, INCLUDING EXPERIMENTAL SYSTEMS, WHICH OFFER

PRACTICAL ALTERNATIVES TO THE USE OF CONVENTIONAL ENERGY WITH REGARD TO CURRENT

TECHNOLOGICAL FEASIBILITY AND THE CLI- MATE OF THIS STATE AND (9) undertake such other

duties and responsibilities as may be delegated by other

state statutes or by the governor.

Approved June 2, 1976.

B-43
FLORIDA HB 776

CHAPTER 76-216 House Bill No. 776 AN ACT relating to solar energy; directing the Florida Solar Energy Center to set standards for solar energy systems manufactured or sold in the state; setting testing fees; establishing a trust fund; requiring disclosure; directing

the Department of Education to plan a pilot program for utilization of solar eneroy in the public schools; directing

the cooperation of the Solar Energy Center and the Department

of General Services; providing for a report; providing an effective date.

Be It Enacted by the Legislature of the State of Florida: Section 1. Short title. —This act shall be known and may be cited as the Solar Energy Standards Act of 1976. Section 2. Legislative findings and intent.

(1) The legislature recognizes that if present trends continue, Florida will increase present energy consumption six-fold by the year

2000. Because of this dramatic increase and because existing domestic

conventional energy resources will not provide sufficient energy to meet

the nation's future needs; new sources of energy must be developed and

applied. One such- source , solar energy, has been in limited use in Florida for 30 years. AppLioStions of incident solar energy, the use of solar radiation to provide energy for water heating, space heating, space

cooling, and other uses, through suitable absorbing equipment on or near

a residence or commercial structure, must be extensively expanded.

Unfortunately, the initial costs with regard to the production of solar energy have been prohibitively expensive. However, because of increases

in the cost of conventional fuel, certain applications of solar energy

are becoming competitive, particularly when life cycle costs are considered. It is the intent of the legislature in formulating a sound

and balanced energy policy for the state to encourage the development of

an alternative energy capability in the form of incident solar energy.

(2) Towards this purpose the legislature intends to provide

incentives for the production and sale of and set standards for solar energy systems. Such standards shall ensure that solar energy systems manufactured or sold within the state are effective and represent a high

level of quality of materials, workmanship, and design. Section 3. Definitions.

(1) "Center" is defined as the Florida Solar Energy Center of the

Bocurd of Regents.

(2) "Solar energy systems' are defined as equipment which provides

for the collection and use of incident solar energy for water heating,

space heating or cooling, or other applications which normally require or would require a conventional source of energy such as petroleum products, natural gas, or electricity and which perform primarily with solar

energy. In such other systems in which solar energy is used in a supplemental way, only those components which collect and transfer solar energy shall be included in this definition. Section H. Florida Solar Energy Center to set standards, require

disclosure, set testing fees.--

(1) The center shall develop and promulgate standards for solar energy systems manufactured or sold in this state based on the best currently available information and shall consult with scientists,

1 CODING: Words in strnek-throBgh type are deletions from existing law; words in underscored type are additions.

B-44
engineers, or persons in research centers who are engaged in the construction, experimentation, and research of solar energy systems to properly identify the most reliable designs and types of solar energy

systems.

(2) The Center shall establish criteria for testing performance of solar energy systems and shall maintain the necessary capability for testing or evaluating performance of solar energy systems. The Center

may accept results of tests on solar energy systems made by other

organizations, companies, or persons, when such tests are conducted

according to the criteria established by the Center and when the testing

entity has no vested interest in the manufacture, distribution or sale of solar energy systems.

(3) The Center shall be entitled to receive a testing fee sufficient

to cover the costs of such testing. All testing fees shall be transmitted by the Center to the State Treasurer to be deposited in the Solar Energy Center Testing Trust Fund, which is hereby created in the State Treasury and disbursed for the payment of expenses incurred in testing solar energy systems.

(4) All solar energy systems manufactured or sold in the State, which

meet the standards established by the Center, may display accepted

results of approved performance tests in a manner prescribed by the

Center. Section 5. Solar energy; pilot program in schools.

(1) The Department of Education is directed to develop a plan for a pilot program relating to the feasibility of utilizing solar energy as a source of power for the public schools in this state. The plan shall

include, but not be limited to:

(a) The construction of a school or schools designed so as to permit

the capture and use of solar energy as a source of power or, in the alternative, the modification of a planned or existing school structure or structures so as to permit the capture and use of solar energy as a source of power.

(b) A detailed itemization of the costs, need, and projected savings,

if any, and periods of construction or transition time involved in, the utilization of solar energy in the pilot school or schools and in the public schools of the state as a whole.

(c) A proposal for the funding of the pilot program through grants

availcible from the Federal Government and, particularly, the National

Science Foundation, in which respect the Solar Energy Center of the state

shall cooperate with the department.

(2) The Solar Energy Center and the Department of General Services

are directed to cooperate with, and provide assistance to, the Department

of Education in carrying out the provisions of this section.

(3) The plan required by this section shall be presented to the Legislature no later than March 1, 1977. Section 6. This act shall take effect October 1, 1976. Approved by the Governor ^une 23, 1976. Filed in Office Secretary of State June 2i), 1976. This public document was promulgated at a base cost of $9.86 per

page for 1,200 copies or ?.0082 per single page for the purpose

of informing the public of Acts passed by the Legislature.

2 CODING: Words in straek-thifeogh type are deletions from existing law; words in underscored type are additions.

B-45
GEORGIA HB 1A80 SUBSTITUTE

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GEORGIA HB 1698

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B-49
HAWAII SB 2467

(To be made one und twcKe copies)

THE SENATE

EIGHTH LEGISLATURE. 19 76

STATE OF HAWAII ACT189

2467-76

S.D. 1 H.D. 2 CD. 1

R AN J

RELATING TO TAX INCENTIVES FOR ENERGY CONSERVATION.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

J SECTION 1. Chapter 235, Hawaii Revised Statutes, is amended

2 by adding a new section to be appropriately designated and to

3 read as follows:

4

" Sec. 235- Solar energy devices; income tax credit. (a)

5 Each individual and corporate resident taxpayer who files an

6 individual or corporate net income tax return for a taxable year,

7 may claim a tax credit under this section against the Hawaii state

8 individual or corporate net income tax. The tax credit may be

9 claimed for a solar energy device in an amount not to exceed

10 ten per cent of the total cost of the device. The credit shall

1 1 be clai.med against net income tax liability for the year in which

12 the solar energy device was purchased and placed in use; provided

13 the tax credit shall be applicable only with respect to solar

14 devices which are erected and placed in service after December 31,

15 1974 but before December 31, 1931. Tax credits which exceed the

Ifj taxpayer's incone tax liability may be used as a credit against

17 his income tax liability in subsequent years until exhausted.

LRB 523-3001

B-50
2467-76

S.D. 1 H.D. 2

1 (b) The director of taxation shall prepare such forms as may

2 be necessary to claim a credit under this section. He may also

3 require the taxpayer to furnish reasonable information in order

4 that he may ascertain the validity of the claim for credit made

5 under this section and he may adopt rules necessary to effectuate

6 the purposes of this section pursuant to chapter 91.

7 (c) As used in this section "solar energy device" means any

8 new identifiable facility, equipment, apparatus, or the like which

9 makes use of solar energy for heating, cooling, or reducing the

10 use of other types of energy dependent upon fossil fuel for its

11 generation. "

12 SECTION 2. Chapter 246, Hawaii Revised Statutes, is eimended

13 by adding a new section to be appropriately designated and to

14 read as follows:

15 " Sec. 246- Alternate energy improvements, exemption.

16 (a) The value of all property in the State (not including a

17 building or its structural components, except where alternate

18 energy improvements are incorporated into the building, and then

19 only that part of the building necessary to such improvement)

20 actually used for an alternate energy improvement shall be exemp21 ted from the measure of the taxes imposed by this chapter; pro22 vided the property exemption shall be applicable only with respect

23 to alternate energy improvements which are installed and placed

24

25

LRB 523-4001

B-51
Page, 3

2467-75

S.D. 1 H.D. 2 CD. 1

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

in service after June 30, 1976 but before December 31, 1981.

Application for the exemption provided by this section shall

be made with the director of taxation.

The director of taxation may require the taxpayer to furnish

reasonable information in ordfer that he may ascertain the validity

of the claim for deduction made under this section and may adopt

rules under chapter 91 to implement this section.

(b) As used in this section "alternate energy improvement" means any construction or addition, alteration, modification, improvement, or repair work undertaken upon or made to any building which

results in:

(1) The production of energy from a source, or uses -a process which does not use fossil fuels or nuclpar

fuels. Such energy source may include, but shall

not be limited to, solid wastes, wind, geothermal,

solar, or ocean waves, tides, or currents. Such

energy process may include, but shall not be limited

to, bio-conversion, hydro-electric power, thermal

^ conversion, or osmosis; provided that nuclear fission

shall be excluded from the provisions of this section; or

(2) An increased level of efficiency in the utilization

of energy produced by fossil fuels or in the utilization

LRB 239-0003

B-52
2457-76

S.D. 1 H.D. 2 CD. 1

' of secondary forms of energy dependent upon fossil

2 fuels for its generation. "

3 SECTION 3 . New statutory material is underscored. In print-

^ ing this Act, the revisor of statutes need not include the underscoring.

5 SECTION 4. This Act shall take effect upon its approval; pro-

^ vided that section 1 shall apply to taxable years beginning after

' December 31, 1974, and section 2 shall take effect on July 1, 1976.

8

9

10U

12

13

14

15

16

17

18

19

20

21

22

23

21

25

LRB 233-5003

B-53
IDAHO HB 4

C.:i:'76 IDAHO SLSSION LAWS 773

CHAPTER 212

(H.U. No. 468)

AN ACT

RELATING TO TAX INCENTIVES FOR INSTALLATION OF INSULATION

AND ALTERNATIVE ENERGY DEVICES; PROVIDING A DECLARATION

OF STATE POLICY; AMENDING CHAPTER 30, TITLE 63, IDAHO

CODE, BY THE ADDITION OF A NEW SECTION 63-3022B, IDAHO

CODE, TO PROVIDE A DEDUCTION FOR INSULATION OF RESIDENCES; AMENDING CHAPTER 30, TITLE 63, IDAHO CODE, BY

THE ADDITION OF A NEK SECTION 63-3022C, IDAHO CODE, TO

PROVIDE A DEDUCTION FOR ALTERNATIVE ENERGY DEVICES AT

RESIDENCES; AND DECLARING AN EMERGENCY AND PROVIDING A

RETROACTIVE EFFECTIVE DATE.

Be It Enacted by the Legislature of the State of Idaho:

SECTION 1. It is declared to be the policy of the state

of Idaho that the installation of energy-saving insulation

materials in existing structures and the use of alternative

energy devices, including solar and geothermal heating or cooling systems, should be encouraged as conserving non- renewable resources, reducing environmental pollution and

promoting the health and well-being of the people of this

state, and should be valued in relation to these benefits to

the people of the state of Idaho. That while the federal and

state tax structures allov/ investments for insulation and

alternative energy devices in income-producing property to

be amortized or otherv;ise favorably treated, a need exists

to encourage similar investments in nonincome-producing

residential property.

SECTION 2. That Chapter 30, Title 63, Idaho Code, be,

and the same is hereby amended by the addition thereto of a NEW SECTION , to be known and designated as Section 63-:^n22B,

Idaho Code, and to read as follov;s:

63-3022B. DEDUCTION FOR INSULATION OF RESIDENCES. For

taxable years commencing on and after January 1, 1976, an individual taxpayer may deduct from taxable income as defined in section 63 of the Internal Revenue Code an amount

actually paid or accrued by the individual taxpayer during

the taxable year for the actual installation, but not replacem.ent, of insulation within any existing building in the

B-54
774 IDAHO SESSION LAWS

state of Idaho which serves as a place of residence of the

individual taxpayer. As used in this section, "insulation" means any material ccnuTionly used in the building industry

and actually installed for the purpose of retarding the passage of heat energy into or out of a building, including but

not limited to, such items as fiberglass insulation, weather

stripping, double pane v;indows, and storm doors and v.'indows

As used in this section, "existing building" means any

building in being, under construction, or subject to an outstanding legal building permit on the effective date of this

act.

SECTION 3. That Chapter 30, Title 63, Idaho Code, oe

,

and the same is hereby amended by the addition thereto of a

NEV? SECTION , to be known and designated as Section 63-3022C,

Idaho Code, and to read as follov/s:

63-3022C. DEDUCTION FOR ALTERNATIVE ENERGY DEVICE AT

RESIDENCE. (1) An individual taxpayer who installs an alternative energy device to serve a place of residence of the

individual taxpayer in the state of Idaho may deduct from

taxable income as defined in section 6 3 of the Internal

Revenue Code, the following amounts actually paid or accrued

by the individual taxpayer: forty percent (40%) of the

amount that is properly attributable to the construction,

reconstruction, rem.odeling, installation or acquisition of

the alternative energy device in the year v/hen such device

is completed or acquired and is placed in service by the

taxpayer; and twenty percent (20%) per year thereafter for a period of three (3) succeeding years; provided, hov/ever,

that said deduction shall not exceed five thousand dollars

($5,000) in any one (1) taxable year.

(2) An individual taxpayer v/ho purchases a residence in

the state of Idaho served by an alternative energy device

for which none or less than all of the total deduction

allov.'able under this section has been taken, may take the

deduction specified in this section, or the unused balance

of the deduction.

(3) As used in this section, "alternative energy

device" means any system or mechanism or series of mechanisms using solar radiation, wind, geothermal resource as defined in section 42-4002 , Idaho Code, or v;ood or wood,

products primarily to provide heating, to provide cooling,

to produce electrical pov;er, or any combination thereof.

Alternative energy device includes a fluid to air heat pump

operating on a fluid resevoir heated by solar radiation or geothermal -resource. A built-in fireplace does not qualify

B-55
IDAHO SliSSlON LAWS 775

as an energy-saving device unless it is equipped with a metal heat exchanger that v.'ill deliver heated air to a substantial portion of the residence and is equipped with control doors and a regulated draft.

SECTION 4. An emergency existing therefor, v/hich emergency is hereby declared to exist, this act shall be in full

force and effect on and after its passage and approval, and

retroactively to January 1, 1976.

Approved March 19 ,. 1976 .

B-56
KANSAS HB 2969

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B-62
KENTUCKY HB 499

16 PAGES OF 99

76 BR 340

1 otherwise provided for in Kentucky statutes; however,

2 final determination eind certification of proposals to

3 federal agencies shall be at the discretion of the unit

4 submitting the proposal.

5 (2) [ (5) ] The department [office for policy and

6 management] shall serve as the technical information

7 agency for the dissemination of information and technical

8 matters to local units of government.

^9 Section 14. A new section of KRS Chapter 152 is

10 created to read as follows:

11 There is hereby created an agency of state govern12 ment to be known as the Kentucky center for energy

13 research. The center shall be headed by an administra14 tor, who shall be appointed by and report directly to the

15 Governor.

16 Section 15. A new section of KRS Chapter 152 is

17 created to read as follows:

18 (1) There is hereby created a board of energy

19 research. The Governor shall serve as chairman. The

20 administrator of the Kentucky center for energy research

21 shall serve as a member of the board and vice-chairman.

22 The following named officials shall serve eis members of

23 the board ex-officio:

24 (a) The Secretary of Development, or his designee;

25 (b) The Commissioner, Department of Energy;

26 (c) The Secretary of Natural Resources and Environ-

-23-

B-63
76 BR 340

1 mental Protection, or his designee;

2 (d) The Secretary of Transportation, or his desig3 nee;

4 (e) The Secretary of the Cabinet, or his designee;

5 (f) The Director, Office of State Planning;

6 (g) The Dean of the College of Engineering, Univer7 sity of Kentucky;

8 (h) The Dean of the University of Louisville, Speed

9 Scientific School;

10 (i) Five (5) additional members shall be neimed by

11 the Governor.

12 (2) The Board shall meet at least once each calen13 dar quarter or more often on the call of the Chairman, or

14 with the Chairman's approval, at the call of the Vice

15 Chairman.

16 (3) The Board shall be responsible for approving

17 demonstration projects to be supported by the Energy

18 Development and Demonstration Trust Fund.

19 (4) The Board is authorized to solicit, receive and

20 administer Federal or State agency funds in relation to

21 Federal or State programs of long-range energy planning

22 research and demonstration projects.

23 (5) The Administrator and the staff of the Center

24 shall serve as staff for the Board. The Board shall also

25 advise the Administrator in establishing long-range goals

26 and objectives for the Center. Members of the Board

-24-

B-64
76 BR 340

1 shall not be otherwise compensated but shall be reim2 bursed for expenses incurred in connection with the exer3 cise of their duties at the Center.

4 Section 16. KRS 152.310 is eunended to read as fol5 lows

6 As-'used in KRS 152.310 to 152.390, and Section 14 of

7 this Act unless the context requires otherwise, the term

8 "research" includes scientific, technical, emd economic

9 research and the practical application of that research;

10 the term "administrator" ["secretary"] shall mean the

11 administrator of the Kentucky center for energy research;

12 [secretary for develojanent] the terro "board* shall mean

13 the board for energy research . 14 Section 17. KRS 152.320 is amended to read as foils lowst

16 The administrator [secretary] shall formulate and

17 execute an extensive overall research program designed to

18 develop new emd more effective uses for fossil fuels,

19 hydrocarbons and other natural resources and to improve

20 and expand existing uses for fossil fuels, hydrocarbons

21 and other natural resources.

22 Section 18. KRS 152.330 is amended to read as fol23 lows:

24 The administrator [secretary] shall:

25 (1) Contract for, sponsor, cosponsor, and promote

26 the coordination of research projects conducted by the

-25-

B-65
76 BR 340

1 federal government and its agencies, industrial associa2 tions, educational institutions, qualified nonprofit

3 organizations, qualified private consulting firms, pri4 vate industry, and other agencies. In this phase of the

5 progreun the administrator [secretary] shall attempt to

6 make use of every existing suitable research facility in

7 Kentucky

8 (2) Collect and promote the coordination of all

9 available research information on the production, pre10 paration, distribution, and uses of fossil fuels, hydro11 carbons and other natural resources;

12 (3) Make availcible to the public generally all

13 information, uses, products, processes, patents, and

14 other developnents resulting from research authorized by

15 KRS 152.310 to 152.390;

16 (4) Cooperate to the fullest extent possible with

17 all state government agencies , federal government agen18 cies, departments, independent establishments, and all

19 other interested agencies, governmental and nongovem20 mental, public and private, domestic and foreign. Before

21 the administrator [secretary) initiates any research

22 under the authority of KRS 152.310 to 152.390 he shall

23 first consult with such departments, agencies, or inde24 pendent establishments of the federal government and of

25 state governments in order to avoid duplication of effort

26 and expense;

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76 BR 340

1 (5) Conduct research projects itself only when he

2 is unable to contract or otherwise provide for the

3 desired research to be conducted by any other qualified

4 organization or laedium on reasoncible terms imd condi5 tions

6 Section 19. KRS 152.340 is amended to read as fol7 lows

8 (1) Whenever in the estimation of the administrator

9 [secretary] the purposes of KRS 152.310 to 152.390 would

10 be furthered through the use of patented processes or

11 equipment, the administrator [secretary] is authorized to

12 enter into such agreements as he deems necessary for the

13 acquisition or use of such patents on reasonable terms

14 and conditions.

15 (2) The administrator [secretary] is authorized to

16 acquire by condemnation, purchase, lease, or otherwise

17 such real property as may be necessary to enable him to

18 carry out his duties under KRS 152.310 to 152.390.

19 (3) The administrator [secretary] may accept funds

20 that are donated or otherwise made available to him, and

21 spend them in the program established by KRS 152.310 to

22 152.390.

23 Section 20. KRS 152.350 is amended to read as fol24 lows t

25 (1) The administrator [secretary] may conduct the

26 program established by KRS 152.310 to 152.390 from one

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B-67
76 BR 340

(1) physical office. The office may be located in or near a government or academic research center, and it may

be moved.

(2) The administrator [secretary] may en5)loy a research specialist to conduct the program estaUslished by

KRS 152.310 to 152.390, and such other ejiployes as may be

necessary. The research specialist shall be a person

with experience in industrial or chemical research.

Section 21. KRS 152.360 is amended to read as follows:

The administrator [secretary] may fineince studies by

academic institutions or academic persons under the program estciblished by KRS 152.310 to 152.390. The administrator [secretary] shall recommend to the governor the

institutions and persons to v^ich and the specific purposes for which study grants should be made, and grants

shall be made by the governor. In making his recommendations the administrator [secretary] may call special

attention to institutions or persons that have developed

or promise to develop a new chemical, a new by-product,

or emother derivative from fossil fuels, hydrocarbons or other natural resources. Section 22. KRS 152.390 is autvended to read as follows : In cooperation with the superintendent of public

instruction, the council on public higher education and

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76 BR 340

1 the governing bodies of the state institutions of higher

2 learning, the administrator [secretary] shall, wherever

3 feasible, make plans and provisions for extending the

4 program established by KRS 152.310 to 152.390 into the

5 regular courses of instruction in chemistry in the public

6 high schools euid junior colleges, eind state universities

7 and colleges.

8 Section 23. KRS 152.755 is amended to read as fol9 lows

10 The administrator of the Kentucky center for energy

11 research , [secretary of the development cabinet] with the

12 approval of the governor, may execute contracts to

13 design, construct, or operate development or demons tra14 tion projects , subject to the approval of the board . To

15 such end, the administrator [secretary] may execute such

16 agreements up to a maximtun of fifty million dollars

17 ($50,000,000) for the period July 1, 1974 to Jamuary 1,

18 1979. Funds required under such agreement shall be

19 deemed a necessary governmental expense and paid by the

20 state treasurer upon approval of the executive department

21 for finance and administration. A copy of each agreement

22 executed shall be filed with the legislative research

23 commission.

24 Section 24. KRS 152.760 is amended to read as fol25 lows:

26 The board [secretary of the development cabinet]

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76 BR 340

1 may, if any project is deemed economically feasible,

2 request the state property and buildings commission to

3 issue revenue bonds pledging proceeds, including the

4 severance tax on coal produced as a result of the

5 project, for debt service to meet monetary commitments

6 under any contract executed.

7 Section 25. KRS 152.770 is eimended to read as fol8 lows

9 The general assembly recognizes that the cheuice of

10 failure as well as the promise of success affects the

11 developmental and demonstration projects for which state

12 support and joint participation is herein authorized.

13 The liability of the commonwealth in such projects shall

14 be limited to the express provisions of the contracts eind 15 agreements herein authorized, and the commonwealth's

16 claims against other participants in projects herein

17 authorized shall also be limited to the expressed provi18 ' sions of such contracts cind agreements. The board

19 [secretary of the development cabinet] , or its (his] suc20 cesser, and agents shall be held harmless by the common21 wealth in the event of failure, abandonment, or termina22 tion of any project prior to completion, and the common23 wealth shall defend and indemnify the board, its

24 [secretary, his] successor, and agents against any suits

25 related to the administration of KRS 152.750 to 152.785

26 to the extent funds are available in the indemnity

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76 BR 340

1 account authorized in KRS 152.785.

2 Section 26. KRS 152.780 is amended to read as fol3 lows

4 The administrator [secretary of the development

5 cabinet] may, with the prior approval of the commis6 sioner,^ executive department for fincuice and administra7 tion, employ staff to assist in the administration of KRS

8 152,750 to 152.785 and the costs may be charged against

9 the fund.

10 Section 27. KRS 152.785 is amended to read as fol11 lows:

12 (1) There is hereby established in the treasury of

13 the commonwealth a trust fund to be known as the "Energy

14 Development and Demonstration Trust Fund," herein

15 referred to as the "fund." The fund shall consist of such

16 eunounts as may be appropriated by the general assembly,

17 interest earned on monies of the fvind, grants, or private

18 contributions for the purpose of implementing KRS 152.750

19 to 152.780. The fund shall be managed by the board

20 [secretary for the development cabinet] and all expendi21 tures therefrom must be approved by the board [secretary]

22 or its [his] designated representative or the successor

23 positions. Unexpended balances in the fund shall be

24 invested in interest-bearing obligations of the United

25 States or in obligations guaranteed as to both principal

26 and interest by the United States, of maturities not in

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76 BR 340

1 excess of five (5) years, and the interest on and pro2 ceeds from the sale or redemption of any investments held

3 in the fund shall be credited to and form a part of the

4 fund.

5 (2) It shall be the duty of the board [secretary

6 for the development cabinet] or its [his] delegate to

7 meinage the fund for the purposes authorized herein, and

8 to use the fund to satisfy the obligation of the state to

9 share proportionally with the federal government and any

10 private participant or participants the capital costs cind 11 expenses of einy authorized demonstration project or

12 projects. If expenditures from the f\ind have not been

13 made or corrmitted as a part of the commonwealth's obli14 gation for financial participation in any development or

15 demonstration project on or before January 1, 1979, the

16 entire fund shall revert to the general expenditure fund

17 of the commonwealth.

18 (3) The commissioner of the executive department

19 for finance and administration is hereby authorized to

20 establish an "Indemnity Account" within the "Fund" and to

21 allocate monies to the account from funds appropriated or

22 otherwise available in the fund. The indemnity account

23 shall be used to satisfy any court judgments under KRS

24 152.770 to the extent that monies are available in said

25 indemnity account.

26 Section 28. KRS 152.020 is amended to read as fol-

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B-72
76 BR 340

1 commissioner of the Executive Department for Finance and

2 Administration, when such contracts are deemed necessary

3 to implement and cariry out the program of the department.

4 He shall reimburse the travel expenses of the commission.

5 Section 29. KRS 152.050 is amended to read as fol6 lows:

7 There is hereby created in the development cabinet

8 [department] an economic development commission composed

9 of not more than twenty-two (22) [twenty-one (21) ] raem10 hers. The commissioner of agriculture / the secretary of

11 the development cabinet and the commissioners of the

12 departments of labor and commerce shall serve, ex

13 officio. The other eighteen (18) members shall be

14 appointed by the governor for terms of one (1) year. The

15 governor shall designate one (1) of the members to serve

16 as chairman, and the commissioner of commerce shall act

17 as secretary. The commission shall serve in an advisory

18 capacity to the commonwealth in the planning and develop19 ment of its total prograun for economic development. The

20 cost of administrative facilities and services for the

21 commission shall be paid by the cabinet for development

22 [department of commerce].

23 Section 30. A new section of KRS Chapter 152 is

24 created to read as follows:

25 (1) There is created within the development cabinet

26 an agency of state government to be known as the depart-

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B-73
76 BR 340

1 ment of energy, which shall constitute a department of

2 the state government within the meaning of KRS Chapter

3 12. The department shall consist of a commissioner, an

4 energy resources advisory commission eind such administra5 tive bodies and employes as are provided for by law.

6 (2) The department, subject to the provisions of

7 KRS Chapter 12.010 to 12.190, shall be organized into a

8 division of conservation, a division of allocation and a

9 division of resource development.

10 (3) The commissioner of the department of energy

11 shall be appointed by the governor and shall serve at the

12 pleasure of the governor. The commissioner shall have

13 general supervision and direction over all activities and

14 functions of the department and its employes, and shall

15 be responsible for carrying out the programs and policies

1(5 of the department. He shall be the chief executive offi17 cer of the department emd, as such, shall have authority

18 to enter into contracts, subject to the approval of the

19 coiranissioner of the Executive Department for Finance and

20 Administration, when such contracts are deemed necessary

21 to implement and carry out the programs of the depart22 ment. He shall serve as the Governor's Energy Alloca23 tion. Conservation and Development Policy Advisor.

24 (4) The Department of Energy shall be the state

25 agency with primary responsibility for all non-research

26 energy programs not otherwise assigned to existing

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B-74
76 BR 340

1 agencies. The primary purpose of the department will be

2 to develop and recommend programs for the development and

3 utilization of energy in a manner to meet essential human

4 needs while maintaining the Kentucky economy at the high5 est feasible level.

6 Section 31. A new section of KRS Chapter 152 is

7 created to read as follows:

8 There is created in the department of energy an

9 energy resources advisory commission. The secretary of

10 development shall serve as chairman and the commissioner

11 of energy as secretary. The secretary of transportation,

12 the secretary of natural resources and environmnetal pro13 tection, the commissioner of mines and minerals, the

14 commissioner of commerce and the chairman of the public

15 service commission shall serve as ex-officio members.

16 The other members shall be appointed by the governor for

17 terms of four years. The commission shall advise the

18 commissioner of energy and the secretary of development

19 on all phases of the Kentucky energy program. The

20 commission shall meet at least quarterly. The cost of

21 administrative facilities and services for the commission

22 shall be paid by the department of energy.

23 Section 32. A new section of KRS Chapter 152 is

24 created to read as follows:

25 The duties and functions of the department of energy

26 shall be to:

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76 BR 340

1 (1) prepare and maintain a continuous inventory of

2 energy requirements and available supplies and capac3 ities;

4 (2) formulate and update annually a coitprehensive

5 energy management program for the Commonwealth which

6 shall specify alternative ways in which projected demands

7 for all forms of energy may be met by projected or

8 developable supplies;

9 (3) formulate and update at least annually a

10 contingency plan to cope with any energy shortages which

11 may occur from time to time;

12 (4) administer all programs relating to

13 curtailment, allocation, conservation, planning, and man14 agement of all forms of energy not specifically mandated

15 by existing statute;

16 (5) develop and encourage a comprehensive program

17 for the wise development of all forms of energy in the

18 Commonwealth, consistent with economic feasibility, envi19 ronmental protection, and safety and health;

20 (6) develop, in cooperation with and through exist21 ing agencies, a process for the regulation of the siting

22 of energy production, conversion, distribution, and

23 transmission facilities;

24 (7) serve as a central access in State Government

25 for the collection, maintenance, and analysis of data,

26 and information on all forms of energy supplies, demand,

-37-

B-76
76 BR 340

1 conservation, and related subjects;

2 (8) develop major conservation programs involving

3 all sectors of the Kentucky economy and including broad

4 public educational efforts as to desirable conservation

5 eind utilization practices;

6

J9) investigate problems referred to it by the gen7 eral public concerning energy shortages and seek solu8 tions from any available public and private sources;

9 (10) review, study, and monitor the efficiency of

10 energy utilization in State Government operations,

11 including the areas of construction, transport, waste

12 disposal and recycling, fuels use, tax policies, and

13 other energy matters, and suggest remedial measures.

14 (11) review the Kentucky Revised Statutes to deter15 mine how laws can be modified to promote optimum energy

16 use, encourage conservation, and discourage waste of our

17 energy resources through utilization, to the degree pos18 sible, of personnel most directly involved with the func19 tioning of the laws under construction;

20 (12) recommend research and development efforts

21 which will contribute to the integrity cind adequacy of

22 Kentucky's energy resources, with particular emphasis

23 given to recommendations for research and development for

24 utilization of coal resources and pollution control

25 methods which will facilitate utilization of coal;

26 (13) recommend content and procedures for energy

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B-77
76 BR 340

1 resource statements on all projects similar to the exist2 ing systems of environmental impact statements;

3 (14) review state building codes to insure a mini4 mum stcindard of insulation and heat-saving or shielding

5 devices, including ventilation, to reduce the need for

6 mechanical air conditioning;

7 (15) review on a continuing basis utility rates,

8 tax rates, license fees, and other regulatory or

9 revenue-sharing practices for their impact on energy cbn10 sim^tion;

11 (16) expedite the production of energy emd energy

12 producing fuels in Kentucky through correlation of appro13 priate programs of other agencies;

14 (17) participate with the Federal Energy Adminis15 tration and other appropriate Federal agencies in adrain16 istering programs relating to production, allocation,

17 planning, or conservation of energy;

18 (18) conduct research on the impact of current eind

19 future energy supply cind demand on the Kentucky economy

20 and perform research on transportation, manpower, mate21 rials and other appropriate areas that affect the produc22 tion of fossil fuels;

23 (19) appear and participate in proceedings before

24 the Federal Energy Administration, the Federal Power

25 Commission, and any other local, state, regional, or fed26 eral agency relating to the duties of the departitent; and

-39-

B-78
MARYLAND HB 1222

HOUSE OF DELEGATES

No. 1222

By: Delegates Zander, Becker and Docter Introduced and read first time: February U, Assigned to; Hays and Means

1976

Cominittee Report: Favorable with amendments

House Actio.-;: ni:?te&

Read second tiae: March 30, 1976 APPROVED

T."F '••o vcr^'-- OH

CHAPTER

MAY 17 76

AN ACT concerning

Real Property Tax - Credits for Solar Energy

FOB the purpose of authorizing raltimorti City, any county, or other city to provide for certain tax credits against real property taxes on residential

or nonresidential buildings for using solar energy

heating or cooling units; providing that the amount of the credit and other specifics shall be as the county, Baltimore City, or other city provides

w ith a n exception ; and relating generally to tax credits for using solar energy heating

units.

BY adding to Article 81 — Revenue and Taxes

Section 12F-U Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

or cooling

ao

a7

48

149

50

51

52

5<i

57

58

5960

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF 63 HABYLAND, That new Section 12F-U he and it is hereby 65 added to Article 81 - Revenue and Taxes, of the Annotated 67 Code of Maryland (1975 Replacement Volume and 1975 68 Supplement) to read as follows: 69 Article 81 - Revenue and Taxes 72

12F-U. 75

THE GOVERNING BODY OF BALTIMORE CITY, ANY COUNTY, OR 78

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. [Brackets! indicate matter deleted from existing law. Underlin inq indicates amendments to the bill. [[Double brackets]] enclose matter stricken out of bill. Numerals at right identify computer lines of text.

B-79
2 HODSE BILL No. 1222

iNY CITY WITHIN A CODNTT, BY OPDINANCE OR HESOLOTION 79

'i ENACTED UNDER ITS USDAL PROCEDURE, HAY PROVIDE FOR TAX 80

;i CBEDITS AGAINST ANY LOCAL REAL PROPERTY TAXES LEVIED ON RESIDENTIAL OP NONRESIDENTIAL BUILDINGS OR OTHER 81 STHDCTURES FOR USING SOLAS ENERGY HEATING CP COOLING 82

j UNITS FOR HEATING OR COOLING THE BUILDINGS OR OTHEP STRUCTURES. THE AMOUNT OF ANY CREDIT PROVIDED FOR IN 83 ACCORDANCE WITH THIS SECTION, THE DURATION FOR HHICH IT 8tt la ro APPLY UP TO A HAXIHun OF InriL£ YSARo . THE DEFINITIONS OF SOLAP ENERGY HEATING UNITS AND SOLAR 85 ENERGY COOLING UNITS, AND ALL OTHER SPECIFICS PERTAINING

rO THE TAX CREDIT SHALL BE AS THE COUNTY, BAITIIORE CITY, 86 OR OTHER CITY DEEMS APPROPRIATE AND PROVIDES FOR IN THE 87

I

, ORDINANCE OR RESOLUTION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act 91 shall take effect July 1, 1976. 93

Approved:

Governor.

Speaker of the House of Delegates.

President of the Senate.

B-80
MARYLAND HJR 48

HODSE JOINT EESOLDTION No. 14 8

By: Delegates Santangelo, Bienen, Blumenthal, Devlin,

Exum, Garrity, Green, Koraenda, HcCaffrey, Henes, Mothershead, Pesci, Bedding, Ross, Pummage,

Sullivan, Trotter, Vallario, Wilkinson, and Wolfgang

Introduced and read first tine: January 23, 1976 Assigned to: Environmental Matters Committee Report: Favorable

House Action: Adopted

Read second time: February 23, 1976

RESOLUTION NO. ^9 MAY 4 76

HOUSE JOINT RESOLUTION

A House Joint Resolution concerning -H2 Solar Energy H5 FOE the purpose of requesting the Governor to appoint a U9 Commission to make recommendations to the General 50 Assembly by the 1977 Legislative Session that would further the State's effort in developing a solar 51 energy program.

KHEREAS, The impact of the energy crisis upon the 53 nation, the State of Maryland and her several 5it subdivisions which reached dramatic proportions during 55 the Arab boycott and the concurrent rise in oil prices,

initiated by the OPEC nations, has focused attention on 56 producing alternative energy resources; and 57 WHEREAS, Among the choices of these alternative 59 energy sources, currently under development or 60 consideration, are electrical energy produced in nuclear

power plants, petroleum from shale rock, located in 61 western states, the possible use of geothermal energy 62 from the hot core of the earth, reversion of existing 63 power plants from oil powered generators to coal powered

generators, and solar energy. Further, it is clear from 61 the advances made in space technology that the scientists 65 of this nation have made great advances in the use of 66 solar energy and its advance applications; and WHEREAS, In southern latitudes of our country, such 68

EXPLANATION:

Un d erlining indicates amendments to the resolution.

[fDouble brackets!] enclose matter stricken out. Numerals at right identify computer lines of text.

APPROVED

BV THE OOVEnmOH

B-81
2 HOnSE JOINT RESOLUTION No. H8

as Florida, homes are currently heated by advance 69 applications of solar energy as a result of the increase 70 in oil prices and in turn the cost of electrical energy

from utility companies to certain consumers has 71 decreased. There has been an increasing number of 72 businesses created which hold themselves out to the 73 public as being installers of radiant solar energy 7i» heating systems and claiming to have expertise and technical know-how to apply the use of solar energy for 75 home heating. It is abundantly clear that the average 76 home owner has little Knowledge of the application of 77 radiant solar energy technology which could be employed

in heating his home, and therefore would fall easy prey 78 to the chicanery which was associated with the home 79 improvement industry before State regulations and 80 controls were enacted by the Maryland General Assembly;

and WHEREAS, At this stage of development in solar 82 energy many technical and legal problems must be 83 considered in order to insure adequate protection of the 8U public. At this current time, the Federal Bureau of Standards is studying the possibilities and capacities of 85 various materials used in the construction of collectors 86

of radiant solar energy for the purpose of determining 87 the necessary benefits of the materials essential for optimum and efficient use in constructing solar energy 88 collectors. In addition, the very nature of solar energy 89 collectors at this stage of development requires that the 90 collectors be placed upon roof tops or in open fields.

Immediately, the legal problems created by the 91 construction or installation of such collectors on roof 92 tops and open fields requires that existing zoning laws, 93 building codes, and standards for construction materials

be revised, and the reexamination of air rights, the 9U reexamination of that body of law dealing with attractive 95 nuisances, the examination of building codes from the 96 aspect of implementing radiant solar energy system on an existing buidling constructed during the period when 97 housing code regulations were nonexistent, the 98 relationship and legal rights of the various parties

concerned as between a private home owner installing a 99 radiant solar energy system in relation to the existing 100 utility company which currently provides him with gas or 101 electricity for heating, and the possible dilemma

individual home owners might find themselves in if the 102 covenants on their home or property within their 103 particular housing subdivision would prevent the construction of a radiant solar energy system in their 10U home without approval of 50 percent of the neighbors in 105 their subdivision who might consider the construction of

a solar energy collector as an eyesore; and 106 WHEREAS, The need for finding alternative sources of 108 energy is rapidly bringing into consideration various 109

B-82
HODSE JOINT BESOLOTION No. US 3

applications of solar energy, it behooves the government 110 of the State of Maryland to begin the necessary study and review not only to insur« the protection of consumers but 111 to facilitate the use of solar energy as an alternative 112 in a manner which will have the least disruption of existing business relationships and the least impediment 113 upon the rights of individuals; now, therefore, be it IT* RESOLVED BY THE GENERAL ASSEMBLY OF MARYLAND, That 116 the Governor of the State of Maryland shall upon receipt 117 of this Resolution call upon representatives of the 118 various agencies and departments of the State of Maryland

to set forth their best ideas on the use of solar energy 119 not only for the private citizens but the State 120 government. And the Governor is hereby urged to appoint

a Solar Energy Commission, comprised of representatives 121 from the scientific community from the State of Maryland, 122 representatives from the utility companies,

representatives of the State Planning Department, the 123 Department of Natural Resources, the Department of 12t Health, and several members of the Maryland General 125 Assembly, to malcG recommendations by the 1977 Legislative

Session; and be it further 126 RESOLVED, That copies of this Resolution be sent to 128 the Governor.

A ppro ved:

Governor

Speaker of the House of Delegates.

President of the Senate.

B-83
MASSACHUSETTS SB 1418

^Ac^e/' 33

S 1418 THE COMMONWEALTH OF MASSACHUSEHS

In the Year One Thousand Nine Hundred and Seventy-''Six

REQUiRINC ESTIMATtS Bt TAKEN FOR SOLAR AND WIND

ENERGY UTILIZATION FOR STATE CONSTRUCTION.

Be U enacted by the Senate and House of Representatives In General Court

SECTION 1 . Chapter 149 ot' the General Laws Is hereby amended by

inserting after section UU\. the following sectlon:-

Sectlon 44M . As used in this section the following words shall,

unless the context clearly requires otherwise, have the following meanings;-

"New building" shall include an entire building or any addition to an

existing building that adds at least ten per cent gross floor space to

the building, where the cost of construction Is estimated Co exceed

twenty-five thousand dollars. The phrase "life-cycle cost estimate"

shall mean the cost of installing, financing, fueling, maintaining and

replacing an energy system including the cost of energy conservation

measures to reduce an energy system's required capacity or fuel consumption

and any other costs Incidental to owning such energy system. The phrase

"life-cycle cost estimate" shall be further defined in regulations to be

issued by the bureau of building construction and thereafter updated at

least every two years. The phrase "technically feasible energy systems"

shall Include, but not be limited to: any equipment that is employed to

heat a building, or heat water used in the building, or generate electricity

for the building and that uses the sun, wind, oil, natural gas, or

electricity as its power supply in whole or In part; any equipment that

Is employed to cool a building and that uses the sun or electricity as

its power source in whole or in part; and energy conservation measures

Included in the building design and construction that decrease the

building's energy requirements in whole or in part.

All public awarding authorities subject to the bidding requirements

of sections forty-four A through forty-four L of this chapter excluding

the city of Bostjn for a four year period beginning upon the effective

assembled, and by the autho rity of the same, as follows:

B-84
datf ol this .let 'vhall rnsuri- Lluit i-nrr^y system I i U'-i v< \v wist estim.itt's

are tons Idorcd during tlie preliminary di-slgn of all new buildings,

l.ife-cycie cost estlnvates shall be obtained for teclinicaliy feasible

energy systems. Including any economically advantageous (;omblnation of

energy systems, reasonably capable of meeting in whole or in parr the

anticipated enercv requirements of a new building. The bureau of building

construction shall issue a list, as part of its regulations pursuant to

this act mandating the ralnimtim number and types of energy systems for

which life-cycle cose escioiates must be obtained in compliance with this

section. Said list shall be updated and revised at least every two

years. For the Durpose of deteralning ilfe-cycle cost estimates, location

of Initial building aesi.gn upon the selected site shall maximize exposure

to tne sun tor a solar energy system or the wind energy system's exposure

to the wind. The life-cycle cost estimates shall he employed to detemlne

the least co*tly energy aysceov

Summaries of the energy system life-cycle cost estimates shall be

filed With the bureau of building construction. Nothing In this section

ahall be deemed to require an awarding authority to select anv enerev

syscen other than the one desired by such awarding authority.

The bureau of bu Iding construction shall have authority to Issue

any regulations, lists, or definitions necessary to accomplish the

pufi-cses of this section.

SECTION 2. If any provision of suction forty"-four M or the application

of such provision to any person or circumstance shall be held invalid or

unconstitutional, the other provisions of said section or the application

of such provision to any person or circumstance other than that as to

which it is held invalid or unconstitutional, shall not be affected

thereby.

October

J ^ , 1976.

, Speaker.

In Senate, October 1976.

B-85
MASSACHUSETTS SB 1664

THE COMMONWEALTH OF MASSACHUSETTS

In the Year One Thousand Nine Hundred and Seventy- six AN ACT PROVIDING FOR A CORPORATE TAX INCENTIVE FOR THE USE

OF ALTERNATIVE ENERGY SOURCES.

Whereas . The deferred operation of this act would tend to defeat

Its pui'pose, which Is to provide corporate tax Incentives for alternative

energy sources in taxable years ending on and after Deceaber thirtyfirst, nineteen hundred and seventy-six, therefore, it Is hereby declared

to be an emergency law necessary for Che preservation of the public

convenience.

Be it enacted by the Senate and House of Representatives in General Court

assembled, and by the authority of Che sane, as follows:

SECTION 1. Chapter 63 of Che General Laws is hereby amended by

inserting after section 33G of the following section:-

Sectlon 3SH . (.a) In determining the net income subject to tax

under this chapter a domestic or foreign business corporation, at its

election, may deduct the expenditures paid or Incurred during the taxable

year with respect to the installation of any solar or wind powered

clljuaclc control unit and any solar or wind powered water heating unit

or any other type unit or system powered thereby including the cost of

labor attendant to the installation thereof and the conversion of any

climatic control unit or any water heating unit, or other unit, to solar

or wind power including the cost of labor attendant to the conversion

thereof; provided, however, that such unit or system has a situs In the

commonwealth and is used exclusively in the trade or business of such

corporation.

W) Such deduction shall be allowed only- CD on condition that the net income for the taxable year and all

succeeding taxable years be computed without any exemption, credit or

deduction for such expenditures or for depreciation of the property

other than the deductions allowed by this section, and

(2) with respect to a solar or wind powered climate control unit

and any solar or wind powered water heating unit or any other type unit

B-86
or system powered thereby for which the manufacturer's brltlsh thermal

unit lispact statement has been submitted to the director of the bureau

of building construction and which have been certified by said director

as complying with applicable provisions of regulations and standards

Issued by him pursuant to law.

(£) No deduction shall be allowed under the provisions of this

section for the cost of purchase. Installation, operation or maintenance

of any other climate control unit, any water heating unit or other unit

used ancillary to any solar or wind powered unit.

(d) If expenditures with respect to any solar or wind powered

climate control unit and any solar or wind powered water heating unit or

any other type unit or system powered thereby have been deducted as

provided herein and if within ten years from the end of the taxable year

In which such deduction was allowed such unit or system or any part

thereof is used other than exclusively In the corporation's trade or

business, the corporation shall report such change of use in its return

for the first taxable year during which it occurs, and the commissioner

may recompute the tax for the year or years for which such deduction was

allowed and may assess any additional tax resulting from such recomputatlon

within the period of assessment applicable to such return.

(e) In any taxable year when property is sold or otherwise disposed

of, with respect to which a deduction has been allowed pursuant to this

section, such deduction shall be disregarded in computing gain or loss,

and the gain or loss on the sale or other disposition of such property

shall be the gain or loss resulting if the deduction provided by this

section had not been elected and the cost or other basis of the solar or

wind powered climate control unit and any solar or wind powered water

hestlcg unit or any other type unit or system powered thereby had been

reduced by straight-line depreciation based on the useful life of such

unit or system; provided, however, that if such sale or other disposition

of such unit or system occurs within three years of the date such unit

or system is placed in service the basis shall be zero.

if) A soldr or wind powered climate control unit and any solar or

wind powered water heating unit or any other type unit or system powered

thereby which qualifies for the deduction provided for by this section

shall not be subject to taxation under the tangible property measure of

the excise imposed by clause ( 1) (i) of subsection (a) of section thirtytwo or clause (UU) of subsection (a) of section thirty-nine.

B-87
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B-88
MICHIGAN HB 4137

Act No. 132

Public Acta of 1975

Approved by Governor

May 27, 1976

STATE OF MICHIGAN

78TH LEGISLATURE

REGULAR SESSION OF 1976

Introduced by Rep. Bullard Reps. Bonior and McCollough named as co-sponsors ENROLLED HOUSE BILL No. 4137

AN ACT to amend Act No. 167 of the Public Acts of 1933, entitled as amended "An act to provide for the

raising of additional public revenue by prescribing certain specific taxes, fees, and charges to be paid to the

state for the privilege of engaging in certain business activities; to provide, incident to the enforcement

thereof, for the issuance of licenses to engage in such occupations; to provide for the ascertainment, assessment and collection thereof; to appropriate the proceeds thereof; and to prescribe penalties for violations of the provisions of this act," as amended, being sections 205.51 to 205.78 of the Compiled Laws

of 1970, by adding section 4h.

The People of the State of Michigan enact:

Section 1. Act No. 167 of the Public Acts of 1933, as amended, being sections 205.51 to 205.78 of the Compiled Laws of 1970, is amended by adding section 4h to read as follows:

Sec. 4h. (1) A person subject to tax under this act need not include in the amount of his gross proceeds used for the computation of the tax any sales of tangible property for a solar, wind, or water energy

conversion device used to supply converted solar, wind, or water energy for heating, cooling, or electrifying an existing or new residential or commercial building.

(2) As used in this section, "solar, wind, or water energy conversion device", means a mechanism or series of mechanisms designed primarily to collect, convert, transfer, or store for future use solar, wind, or water energy for the purposes of heating, cooling, or electric supply but not those parts of a heating, cooling, or

electric supply system that would be required regardless of the energy source being utilized.

(3) As used in this section, "water energy conversion device" includes only those devices that utilize the temperature differences between low and high water levels.

(4) For the purposes of this section "commercial building" excludes any building owned by a corporation

which has as any part of its business the designing or building of solar, wind, or water energy conversion

devices for resale.

(5) This section shall take effect January 1, 1976.

(6) This section shall not be effective after January 1, 1985.

This act is ordered to take immediate effect.

(86)

B-89
MICHIGAN HB 4138

Act No. 133

Public Acta of 1976

Approved by Governor

May 27, 1976

STATE OF MICHIGAN

78TH LEGISLATURE

REGULAR SESSION OF 1976

Introduced by Rep. Bullard Reps. Bonier and McCollough named co-sponsors ENROLLED HOUSE BILL No. 4138

AN AC'l' to amend Act No. 94 of the Public Acts of 1937, entitled as amended "An act to pro' ide for the

levy, assessment and colleclioii of a specific excise tax on the storage, use or consunijjtion in this state of tangible personal propert)' and certain services; to appropriate the proceeds thereof; and to prescribe

penalties for \ i()lations of the pro\-isions of this act," as amended, being sections 205.91 to 205.111 of the Compiled Laws of 1970, by adding section 4e.

The People of the State of Michigan enact:

Section 1. Act No. 94 of the Public Acts of 1937, as amended, being sections 205.91 to 205.111 of the Compiled Laws of 1970, is amended b>' adding section 4e to read as follow,s:

Sec. 4e. (1) The tax le\ied shall not appK' to the use of tangible property for a solar, wind, or water

energ)' con\ ersion de\ ice used to suppl>' converted solar, wind, or water energy for heating, cooling, or

electrify ing an existing or new residential or commercial building.

(2) As used in this section, "solar, wind, or \\'ater energy conversion device", means a mechanism or series of mechanisms designed primarily to collect, conxert, transfer, or store for future use solar, wind, or water

energ)' for the ])urposes of heating, cooling, or electric supply but not those parts of a heating, cooling, or

electric suppK' s>stem that would be required regardless of the energy source being utilized.

(3) As used in this section, "water energy com ersion dex ice" includes only those devices that utilize the temperature differences between low and high water levels.

(4) For the purposes of this section "commercial building" excludes any building owned by a corporation

which has as an>- part of its business the designing or building of solar, wind, or water energy conversion

devices for resale.

(5) This section shall take effect January 1, 1976.

(6) This section shall not be effectixe after January 1, 1985.

This act is ordered to take inunediate effect.

(87)

B-90
MICHIGAN HB 4139

Act Mo. /3C~

Public Acrs 0f._/Z^

STATE OF MICHIGAN

78TH LEGISLATURE

REGULAR SESSION OF 1976

Introduced by Reps. Bullard, Geralds and Clodfelter Reps. Bonior and McCollough named co-sponsors ENROLLED HOUSE BILL No. 4139

AN ACT to amend secrion 7 of .^ct Xo. 206 of the Public Acts of 1S93, entitled a.s amended "An act to pro\ ide for the assessment of propert>' and the levy and collection of taxes thereon, and for the collection of

taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and

continuing such lien, providing for the sale and con\eyance of lands delinquent for taxes and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; to define and limit the jurisdiction of the courts in proceedings in connection therewith; to limit the time within which actions may be brought; to prescribe certain limitations with respect to rates of taxation; to provide penalties for

tlie v iolation of this act; and to repeal all acts and parts of acts in anywise contravening any of the pro\ isions of this act," as amended, being section 211." of the Compiled Laws of 1970; and to add section 7h.

The People of the State of Michigan enact:

Section 1. Section 7 of Act No. 206 of the Public Acts of 1893, as amended by Act No. 358 of the Public Acts of 1974, being section 211.7 of the Compiled Laws of 1970, is amended and section 7h is added to read

as follows:

Sec. 7. The following property- shall be exempt from taxation;

(88)

B-91
First, All public property' belonging to the United Stat^. Such exemption shall not apply where taxation

of such property has been specifically authorized by federal legislative action or federal administrative rule, regulation, or lease. Second, All public property belonging to the state, except licensed homestead lands, part-paid lands held under certificates, and lands purchased at tax sales, and still held b\ the state. This exemption shall not

appl.v to any lands hereinafter acquired unless a deed or other nicmorandutn of conveyance is recorded in the county where such lands are located prior to December 31 of the >ear of acquisition, or the local assessing officer is notified b>- registered mail of such acquisition prior to December 31 of the year of

acquisition. Third, Property owned by or being acquired pursuant to an installment purchase agreement by a coimt>-, township, city, village, or school district used for public purposes and property owned or being acquired by

an agcnc>', authority, instrumentality, nonprofit corporation, commission, or other separate legal entity comprised solely of, or which is wholly owned by, or whose members consist s(jIc1>' of 1 or a combination

of political subdiv isions or a combination of political subdivisions and the state and is used to carry out a public purpose itself or on behalf of such political subdivisions or combination: Provided, That parks shall be open to the public generally. This exemption shall not apply to propertv- hereinafter acquired unless a deed or other memorandum of conve>ance is recorded in the county where the propert>- is located prior to December 31 of the year of acquisition, or the local assessing officer is notified by registered mail of such

acquisition prior to December 31 of the year of acquisition. Fourth, Such real estate or personal propert> as shiill be owned and occupied by nonprofit theater,

librar)-, benevolent, charitable, educational, or scientific institutions and memorial homes of world war

veterans incorporated under the laws of this state w Uh the buildings and other property thereon while occupied by them solely for the purposes for which they were incorporated. .Mso charitable homes of

fraternal or secret societies and noni)rofit corporations whose stock is wholly owned b\' religious or

fraternal societies which own and operate facilities for the aged and chronically ill, in which no part of the

net income from the operation of such corporations inures to the benefit of any person(s) other than the

residents. Also real estate not to exceed 400 acres of land in this state owned b>' any boy or girl scout or camp fire girls organization, 4-H clubs or foundation, or by young men's Christian associations or young women's Christian associations, if at least 50% of the membership of the associations or organizations are

residents of this state, but upon petition of any association or organization the board of commissioners may

wai\'e the residence requirement while occupied by them solely for the purpose for which they were

incorporated or established. Also the real estate and building of any clinic erected, financed, occupied, and

operated by a nonprofit corporation or by the trustees of health andiwelfare funds, if the fimds of such

corporation or such trustees are derived solely from pa\ments and contributions under the terms of

collective bargaining agreements betw een emploj ers and representatives of employees for whose use thi; clinic is maintained. Also real estate with the buildings and other property- thereon, owned and occupied by

any nonprofit trust and used for hospital or public health purposes, but excluding excess acreage not

activel)' utilized for hospital or public health purposes, and real estate and dwellings located thereon used

for dwelling purposes for resident physicians and their families.

Fifth, All houses of public worship, with the land on which they stand, the furniture therein and all rights

in the pews, and also any parsonage owned by any religious societ\- of this state and occupied as such.

Sixth, All lands used exclusively as burial grounds, and the rights of burial therein, and the tombs and monuments therein, while reserv ed and in use for the purpose. The stock of any corporation owning such

burial groimds shall not be exempt.

Seventh, The real and personal property of persons who, in the opinion of the supervisor and board of review, b>- reason of povert>-, are unable to contribute toward the public charges.

Eighth, The real property of corporations exempt under the laws of this state, by reason of paying

specific taxes in lieu of all other taxes for the support of the state. Tracks, right of way, depot grounds and

buildings, machine shops, rolling stock, and all other property necessarily used in operating any railroad in

this state belonging to any railroad company, shall henceforth remain exempt from taxation for any

purpose, except that the same shall be subject to speci.il assessments for local improvements in cities and

villages, and all lands owned or claimed by any such railroad company not adjoining the tracks of such company, shall be subject to all ta.xes. Ninth, Propert) ow ned exclusively by the state agricultural societv- or any county or district agricultural

societ)-, and used by any such societ\' exclusively for fair purposes. Tenth, All land dedicated to the public, w hich is hereby defined to be and include all residents of the

state, and actually used as a park open to the public generally and an>- monument ground or any armory

belonging to an>- militarv- organization, and not used for gain or any other purposes; and all property owned

by a nonprofit coqioration organized to take title to property previously owned b>- the state when the

proper!)- owned by such corporation is leased to the state. 1 hirtcenth, A landing area for which a fee has been paid pursuant to section 86 of Act No. 327 of the Public Acts of 1&45, as amended, being section 259.86 of the Michigan Compiled Laws. For the purpose of

B-92
tilis section "landing area" means an area of an airport or landing field available to tlie public without

cii.uge for noncommercial use at all times for use' in landing, taking off, or taxiing of aircraft, excluding the

area and facilities for shelter, servicing, or repair of aircraft, or for receiving or discharging passengers or

cargo. Fourteenth, Propert>- which is leased, loaned, or othenvLse made available to a school district, community

college or other state supported educational institution which would have been exempt from ad valorem

taxation had it been occupied by its owner soleK' for the purposes for which it was incorporated, shall be exempt from ad valorem taxation so long as it is used b\- the school district, community college or other

state supported educational institution primarily for public school purposes.

Sec. 7h. (1) As used in this section:

(a) "Solar, wind, or water energ>- conversion device" means a mechanism or series of mechanisms

designed primarily to collect, convert, transfer, or store for future use solar, wind, or water energv- for the purposes of heating, cooling, or electric supply but not those parts of a heating, cooling, or electric supply

system that would be required regardless of the energy source being utilized. (b) "Water energv- conversion device" includes only those devices that utilize the temperature differences between low and high water levels.

(c) "Solar, wind, or water energv- tax exemption certificate" means a certificate issued by the state ta.x commission entitling a solar, wind, or water energv' conversion de\ ice to exemption from real and personal property taxes, sales taxes, and use taxes.

(2) An application for a solar, wind, or water energ\' tax exemption certificate shall be filed with the township or cit>' assessor in such form as may be prescribed by the state tax commission. The application

shall contain plans and specifications of the device and a statement of the cost of the device. The

application shall be submitted to the state tax commission for their approval or disapproval.

(3) If the state tax commission finds that the solar, wind, or water energv' conversion device is appropriate for tax exemption under this section, a certificate of tax exemption shall be issued. Any

disapproval shall be stated in writing on the application. The effective date of the certificate shall be the date of issue of the certificate, except that the property tax exemption shall commence on December 31 of the year issued.

(4) For the period subsequent to the effective date of the certificate and continuing so long as the

certificate is in force, a solar, wind, or water energy conversion device covered thereby is exempt from real and personal propertv' taxes imposed under Act N'o. 206 of the Public Acts of 1S93, as amended, being

sections 211.1 to 211.157 of the Michigan Compiled Laws. The certificate shall state the total acquisition cost of the device.

(5) The state tax commission shall send a solar, wind, or water energy tax exemption certificate, when

issued, or a notification of refusal to issue, b>' certified mail to the applicant, and a copy to the township or

city assessor.

(6) The state tax commission may revoke a solar, wind, or water energy tax exemption certificate where

the certificate was obtained by fraud or nn'srepresentation, and, when a certificate is revoked because it was

obtained by fraud or misrepresentation, all taxes which would have been payable if a certificate had not been issued shall be immediately due and pav able with the maximum interest and penalties prescribed by

applicable law. Any statute of limitations shall not operate in the event of fraud or misrepresentation. The

state tax commission shall notify the applicant and the township or cit>- assessor by certified mail of the revocation of a solar, wind, or water energy tax exemption certificate.

(7) A part)- aggrieved by the issuance, refusal to issue, revocation, or modification of a solar, wind, or water energy tax exemption certificate may appeal from the state tax commission's finding to the state tax

tribunal.

(8) The state tax commission shall compile and annually report to the legislature statistics on the operation of this law, including number, type, and value of certificates granted, denied, and revoked, by

industrial, commercial, and residential class.

(9) Authorization to issue a new solar, wind, or water energy tax exemption certificate shall expire June

30, 19So, unless extended by the legislature, but all certificates issued prior to that date shall remain in force

unless revoked under subsection (6). (10) This section shall not be deemed to preclude the necessity of obtaining a permit for construction required by any other law or ordinance.

(11) A solar, wind, or water energy tax exemption certificate. shall not be issued for any device which is part of a commercial building ow ned b)- a corporation which has as an>- part of its business the designing or building of solar, vv ind, or water energy- conversion devices for resale.

B-93
MICHIGAN HB 5893

HOUSE BILL No. 5893

January 19, 1976, Introduced by Reps. Anderson, McCol lough, Owen

and Gingrass and referred to the Committee on Appropriations

A bill to make an appropriation to supplement former appropriations to the

department of commerce for certain special purposes; and to provide for the

expenditure of the appropriation.

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

1 Sec. 1. There is appropriated to the department of commerce the sum of

2 $250,000.00, or as much thereof as may be necessary, for the purpose of prepar0)

00 3 ing a proposal on behalf of this state to be submitted to the federal energy

10

, k research and development administration in connection with the location of the

o

2 5 proposed national solar energy research institute.

J 6 Sec. 2. The department may contract with state or local governmental

Q 7 agencies or with private businesses or agencies to assist the department in

QJ 8 the preparation of the proposal funded by this act. CO2 9 Sec. 3- The appropriation made by this act shall be expended In accordo

z

10 ance with the accounting laws of the state.

5196 '76

B-94
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B-lOO
MINNESOTA HF 2688

1 A resolution

2 urging Congress and the President to establish the

3 Solar Energy Research institute In Minnesota,

4 WHEREAS* a Solar Energy Research Institute located In

5 Minnesota would be easily accessible to all parts of the

6 country because of the state's central location and the

7 presence of a major International airport; and

8 WHEREAS* the persons the solar Energy Research

9 Institute would seex to employ would be attracted to work in

10 Minnesota because of the high quality of life existing in

11 the state as measured by housing* schools* cultural

12 environment* and health facilltlesj and

13 WHEREAS* if the Solar Energy Research Institute were

14 located in Minnesota* interaction between the Institute's

15 personnel and other research and development institutions

16 would be enhanced because Minnesota Is a research and

17 development center* and because transportation systems

16 Serving the state provide easy transportation to other

19 research and development centers; and

20 WHEREAS* the University of Minnesota is one of the

21 nation's leading educational institutions capable of

22 providing a continuing education program for the personnel

1

B-lOl
1 o£ the Solar Energy Research institute; and

2 WHEREASr local Industry is capable of constructing^

3 machining or fabricating whatever Is required by the solar

4 Energy Research Institute; and

5 WHEREAS^ Minnesota's highly skilled and well educated

6 labor force Is capable of supplying support personnel

7 capable of performing any of various tasks undertaken by the

8 Solar Energy Research Institute; and

9 WHEREASf Minnesota contains a large number of high

10 quality public and private Institutions of higher education

11 which would cooperate with the Solar Energy Research

12 Institute In establishing pilot educational programs; and

13 WHEREASf Minnesota has a full range of seasons with

14 temperatures ranging from over 100 to less than minus 40

15 degrees Fahrenheit which would enable the Solar Energy

16 Research Institute to field test systems to be used In any

17 part of the country; and

18 WHEREASf Minnesota contains areas which have among the

19 highest average winds in the country and would then

20 eliminate the need for one field station; and

21 WHEREAS/ numerous sites are available in Minnesota at a

22 reasonable cost^ and local zoning constraints and building

23 codes are not of a nature which would unnecessarily escalate

24 the cost of building or operating a facility; and

25 WHEREAS* the State of Minnesota and private industry in

26 the state are both willing and able to supply computer

27 support, purchasing and other administrative facilities and

28 building space while the permanent quarters are being phased

29 in; and

30 WHEREAS* the state contains ample facilities to host

31 the conferences to be held by the Solar Energy Research

32 Institute and their participants; now, therefore.

2

B-102
1 BE XT RESOLVED^ that it would be in the best interests

2 of the country to establish the solar Energy Research

3 Institute in Minnesota.

4 BE IT FURTHER RESOLVED, that the Secretary of State

5 transmit copies of this resolution to the president of the

6 United States, the Speaker of the United States House of

7 Representatives, the President of the United States Senate,

8 and the Minnesota Representatives and Senators in Congress.

3

B-103
NEBRASKA LR 104

LEGISLATIVE RESOLUTION 104.

Introduced by Anderson, 37th District; Kennedy, 21st District; Koch,

12th District; Stoney, 4th District; Murphy, 17th District; Warner, 2F.tn District; George, 16th District; Dickinson, 31st District; Fcwler, ?,7th

District; Barnett, 26th District; Burrows, 30th District; Rumery, 42nd

District; DeCamp, 40th District; Johnson, 15th District; Hasebroock, 18th

District; Kremer, 34th District; Cope, 36th District; Fitzgerald, 14th

District; Dworak, 22nd District; Rasmussen, 41st District; Clark, 47th

District; R. Lewis. 38th District; Skarda, 7th District; Kinie, 43rd District; Marsh, 29th District; Bereuter, 24th District; Nichol, 43th District; Syas, 13th District; Swigart, 8th District; Burbach, 19th District; Stull, 49th

District; Luedtke, 2Sth District; Wiltse, 1st District; Simpson, 46th

District; Moylan, 6tli District; Keyes, 3rd District; Goodrich, 20th Di.nrict, Kelly, 35th District: Marvel, 33rd District; Duis, 39th District; F. Lev/is, 45th District; iMaresh, 32nd District; Savage, 10th District; Mills, 44th

District; Carsten, 2nd District; Schmit, 23rd District; Mahoney, 5th

District. WHEREAS, an energy crisis exists in the United States, and alternate sources of energy must be found; and WHEREAS, recognizing the seriousness of the energy problem, the

federal government did by lavv establish the Energy Research and Development Administration (ERDA) and mandated the establishment of

a Solar Energy Research Institute (SERl); and WHEREAS, ERDA has invited proposals for the site of SERI; and WHEREAS, the State of Nebraska and the University of Nebraska have

joined together to make application 'to ERDA for siting this most

important research institute in our state. The application has the cooperation and endorsement of the economic, industrial, educational,

financial and agricultural interests of the entire state. That Nebraska is unified in this effort. NOVi', THEREFORE, BE IT RESOLVED BY THE NEBRASKA

LEGISLATURE:

1. That the Legislature pledges its full support and encouragenis.i; in the effort to secure the Solar Energy Research Institute (SERI) for Nebraska.

2. That Nebraska being a national leader in biomass research and in the conversion of grains to energy and the possessor of a substantial scientific reputation in the field of solar energy and considering that Nebraska's number of sunshine days and velocity of v^ind make this state the logical

site for SERI.

3. Tliat in consideration of these and the many varied assets and

attributes of this state contained in the application, the Legislature of the State of Nebraska urges the Energy Research and Development

Administration (ERDA) to site the Solar Energy Research Institute (SERI)

in Nebraska.

4. That a copy of this resolution be transmitted to the appropriate

authority in the Federal Energy Administration in Washington, D C.

B-104
NEW JERSEY ACR 167

[OFFICIAL COPY EEPEINT]

ASSEMBLY CONCURRENT RESOLUTION No. 167

STATE OF NEW JERSEY

INTEODUCED MAY 3, 1976

By Assemblymen DOYLE and NEWMAN

Referred to Committee on Energy and Natural Eesources A CoNcuBKENT RESOLUTION memorializing the President, the Congress of the United States, the Administrator of the Energy

Research and Development Administration, and the Chairman

of the Solar Energy Coordination and Management Project to locate the proposed Solar Energy Research Institut*, which shall be the central headquarters to coordinate and direct aU solar energy research conducted by or on behalf of the Federal (Gov- ernment, within the '[borders of Ocean County,]* *State of* New Jersey.

1 Whebeas, Our Nation is experiencing a severe and chronic shortage 2 of readily available sources of energy which are environmentally

3 and economically acceptable; and,

4 Wheheas, Solar energy, by reason of its great promise as an

5 inexhaustible and environmentally suitable source of a signifi- 6 cant portion of our future energy needs, merits a unified national

7 research effort to develop the technologies required to realize 8 its great potential; and,

9 Whereas, The President and the Congress of the United States, in 10 recognition of the energy crisis facing the Nation and the

11 capacity of solar energy to help meet this crisis in the future, 12 have enacted the "Solar Energy Research, Development, and

13 Demonstration Act of 1974," which provides for the establish- 14 ment of a Solar Energy Research Institute to serve as a head15 quarters to coordinate and direct solar energy research efforts

16 nationwide ; and,

17 Whereas, The State of New Jersey, by reason of its being the most

18 urbanized, the most densely populated, and one of the most

19 industrialized states in the Nation, notwithstanding that large

Explanation—Matter enclosed in bold-faced brackets [thns] in Ibe above bill

is not enacted and is intended to be omitted in tbe law.

B-105
2

20 portions of the State remain as woodlands, farms, and

21 undeveloped open spaces, can be seen as a miorocosm of the

22 Nation's variety of energy problem8*[;J* and, *as such, repre- 22a sents an ideal location to conduct solar energy research; and'

23' Whehbas, T^ievariable cftmate of New jBrsey-is representative of 24 the meteorological conditions experienced by most of the popn25 lation of the Nation, , and thns makes the State an ideal testing 26 ground for the feasibihty and practicability of various solar 27 energy technologies in meeting fluctuating energy demands ; and,

28 Whebeab, The State of New Jersey is a leading research and

29 development center, with over 70,000 scientists, engineers, and

30 technicians whose research and development efforts involve the

31 expenditure of over $3 biUion per year, 10% of the national 32 total for such projects ; and,

33 Wheeeas, The '[County of Ocean of the]* State of New Jersey

34 would be ideally suited as a site for the prospective Solar Energy

35 Research Institute by virtue of its central geographic location 36 on the East Coast, its proximity to the New York, Philadelphia,

37 and Washington, D.C., metropolitan areas, and its readily avail- 38 able land areas*[, most notably the northern portions of Lake39 hurst Naval Air Station, as well as 67 acres of land owned, by

40 Rutgers University and over 8,600 acres of land owned by the 41 State of New Jersey, aU adjacent to Lakehurst Naval Air Station, 42 which could be incorporated into the Institute complex should

43 future expansion be desirable]* ; and,

44 '[Whereas, The proximity of the Lakehurst Naval Air Station to 45 Princeton University, Rutgers University, The Stevens Institute, 46 the New Jersey Institute of Technology and other institutions of 47 higher learning and research would enable the Solar Energy

48 Research Institute to readily draw upon the wealth of expertise 49 and advanced facilities situated at such centers; and,]*

49a 'Whereas, The academic community in New Jersey, including 49b Princeton University, Stevens Institute, New Jersey Institute,

49c Seton Hall University, Rutgers University, are increasingly 49d involved in energy related research; now, therefore,*

50 '[Whereas, The ready access of the Lakehurst Naval Air Station to 51 two international airports, and a major interstate highway, and

52 the airport at the Air Station itself would greatly facilitate the 53 commutation of personnel as well as the transportation of 54 incoming construction materials; now, therefore,]'

B-106
3

1 Bh IT EESOLVED ty the General Assembly of the State of New

2 Jersey (the Senate concurring):

1 1. That the Legislature of the State of New Jersey goes on

2 record as urging the President, the Congress of the United States, 3 the Administrator of the Energy Eesearch and Development

4 Administration, and the Chairman of the Solar Energy Coordina5 tion and Management Project to locate the proposed Solar Energy

6 Eesearch Institute within the '[borders of Ocean county,]* 'State

7 of* New Jersey, and pledging its full cooperation in any efforts to 8 so locate the Solar Energy Research Institute and ensure its success. 1 2. That a copy of this resolution signed by the President of the 2 Senate and the Speaker of the General Assembly, and attested to 3 by the Secretary of the Senate and the Clerk of the General 4 Assembly, shall be forwarded to the President of the United States, 5 both United States Senators from the State of- New Jersey, each

6 representative of the House of Representatives from the State of

7 New Jersey, the Administrator of the Energy Research and

.8 Development Administration, and the Chairman of the Solar

9 Energy Coordination and Management Project.

B-107
NEW MEXICO HB 8

I

1

2

3

4

5

6

7

e

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

CliflPirR- IZ^ AN ACT

MAKING AM APPMPRiATic:: TO Tnt E.'.tr.GV Riisof.'.crS r.o.'.pj FOR zzht:-".: "-XPEN'SrS RHLATLD TO PROPOSIXG THE LOCATION 0"r" Tlii; SOLAR Zr.iRGY :::;SI.-.-C!l

INSTITUTE IN NEW MEXICO; DECLATaNG AN E;L-,RCENCY.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW >rEXICO:

Section I. APPROPRIATION. —The sum of two hundred fifty thousand

dollars ($250,000) is appropriated to the energy resources board from

the oil conservation fund to be expended in t!ie si;<t;y-f ourch and

sixty-fifth fiscal yesrs for the expenses of preparing, submitting

and monitoring, after submittal, a proposal to the energy research and

development administration in support of the location of the solar

energy research institute in New Mexico. This appropriation nay c

expended by the energy resources board in the manner deemed by it to

be most appropriate in submitting a successful proposal. Any unexpended or unencumbered balance of this appropriation shall revert at

the end of the sixty-fifth fiscal year to the oil conservation fund.

Section 2. EMERGENCY. —It is necessary for the public peace,

health and safety that this act take effect immediately.

HOUSE BILL 8 Approved March 4, 1976

B-108
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B-117
RHODE ISLAND SB 2465

76

IN AMENDMENT OF RESOLUTION NO. 59

PASSED BY THE GENERAL ASSEMBLY AT ITS

JANUARY SESSION, A. D. 1975, AND

APPROVED MAY 19, 1975, ENTITLED

"RESOLUTION CREATING A SPECIAL LEGISLATIVE COMMISSION TO BE CALLED THE

STATE ENERGY TECHNOLOGY STUDY

COMMISSION TO STUDY SOLAR ENERGY

AND/OR WIND ENERGY AS AVAILABLE

ENERGY SOURCES AND RELATED TECHNOLOGY".

RESOLVED, That the special legislative commission created by

resolution No. 59 passed by the general assembly at its January session,

A. D. 1975, and approved May 19, 1975, entitled "Resolution creating a special legislative commission to be called the state energy technology

study commission to study solar energy and/or wind energy as available

energy sources and related technology", is hereby authorized to continue

its study and make a report to the general assembly on or before March 16,

1977; and be it further

RESOLVED, That the time for reporting authorized by resolution

No. 59 passed by the general assembly at its January session, A. D. 1975

be and the same is hereby rescinded.

B-118
VERMONT HB

NO. 226. AN ACT TO ADD 24 V.S.A. CHAPTER 33, SUBCHAPTER 12 RELATING TO AN ENERGY COORDINATOR AND

TO AMEND 32 V.S.A. § 9601 (6) AND TO ADD 32 V.S.A. § 3845 RELATING TO TAXATION OF ALTERNATIVE ENERGY

SOURCES.

(H. 206)

It is hereby enacted by the General Assembly of the State of Vermont:

Sec. 1. 32 V.S.A. § 9601 (6) is amended to read:

(6) "Value" means, in the case of any transfer of title to prop- erty which is not a gift and which is not made for a nominal consideration, the amount of the full actual consideration for such transfer, paid or to be paid, including the amount of any liens or encumbrances on the property existing before the transfer and not re- moved thereby; in the case of a gift, or a transfer for nominal

consideration, "value" means the fair market value of the property

transferred. "Value" shall not include the fair market value of pri- vate alternative energy sources as defined in section 3845 of this

title.

Sec. 2. 32 V.S.A. §3845 is added to read:

§ 3845. Alternate energy sources

(a) At an annual or special meeting warned for that purpose, a town may, by a majority vote of those present and voting, exempt

alternate energy sources, as defined herein, from real and personal

property taxation. Such exemption shall first be applicable against the grand list of the year in which the vote is taken and shall con- tinue until voted otherwise, in the same manner, by the town.

(b) For the purjwses of this section alternate energy sources in- cludes any plant, structure or facility used for the generation of

electricity or production of energy used on the premises for private, domestic or agricultural purposes, no part of which may be for sale or exchange to the public. The term shall include, but not be limited

to grist mills, windmills, facilities for the collection of solar energy

or the conversion of organic matter to methane, and all component

parts thereof including land upon which the facility is located, not to exceed one-half acre.

B-119
No. 226 2 1976

Sec. 3. 24 V.S.A. chapter 33, subchapter 12 is added to read:

Subchapter 12. Energy Coordinator

§ 1131. Energy coordinator; duties

(a) At an annual meeting- warned for that purpose, a town may

authorize the selectmen to appoint for a one year term an energy

coordinator.

(b) An energy coordinator shall coordinate existing energy re- sources in the town and cooperate with the municipal planning commission and with those federal, state and regional agencies of gov- ernment which are responsible for energy matters.

(c) An energy coordinator may study and evaluate sources of energy which are alternatives to those presently available with a view toward the more efficient and economical utilization of existing

and potential energy resources.

(d) An energy coordinator shall make periodic reports of his

activities to the selectmen as they may require and may perform

such other duties, studies or examinations as may be required by the

selectmen.

Approved: April 7, 1976.

B-120
VERMONT JRS 35

J.R.S. 35. JOIMT RESOLUTION RELATING TO A SOLAR RESE.'IRCH

i::STITUTE.

!v.-:Z?v£.-\.S, sul^T ^.norsy is an cn"iro..:-.cr:tc-ll:' pr otective,

pcter.tially lower cost energy source for the nation and the region,

and

WHEIREAS, New England has been in the forefront of adaptation

of technology with regard to meeting national needs and ought to be

in the forefront with regard to environnental issues, and

WHEREAS, the introduction of solar energy vrauld have a measurable

impact on lowering the cost of living and promote environmentally

sound gro'.vth, and

WHEREAS, substantial and Innovative work has been done for over

a decade on solar energy in Vermont, and

VJHEREAS, Vermont and New England need alternatives to the present

unacceptably high reliance on imported products of crude lifted in

the Middle East and natural gas imported from Canada, and

VJHEREAS, Vermont, and New England need new industrial potentials

and the nation needs to protect the region's research and development

capabilities, and

WHEREAS, Congress has mandated the creation of a nev; Solar

Research Institute under the auspices of the Energy Research and

Development Administration, and

WHEREAS, the New England congressional and senatorial delegations

and the New England Council have been vrorking to draw together the resources of the region to ensure the siting of the new Solar Research

Institute in the New England area, and

WHEREAS, comjnendabls support of the project from businesses,

individuals and academic institutions in Vermont has already been

exhibited, now therefore be it

B-121
RESOLVED BY THE SEMATE AND HOUSE 0? REPRESEMTATIVES

That ths General Assenbly of the State of Vermont v;lll lend eve effort of support and cooperation with the regional effort to ensure

the siting of the Institute in the region and support the activities

cf such an Institute, and be it fur ther

RESOLVED: That the General Assembly of the State of Vermont

will support the development" of an inventory of state and private

resources in''the State of Vermont in order to promote the siting;

of the Institute in the New England region.

March 23, 1976

B-122
VIRGINIA HJR 10

1 HOUSE JOINT RESOLUTION NO. 10 2 Offered January 20, 1976

3 -Toposing amendments to Sections 1, 2, 4, 5 and 8 of Artide II, Section 12 of Article VI 4 and Section 6 of Article X of the Constitution of Virginia, relating to quahficatioo and 5 -egistration of voters and candidates, limitations on judicial appoiatmenta of officials 6 and property exempt frtm State and local taxation. 78 Patrons—^Allen and McMurran

9

10 Referred to the Committee on Privileges and Elections

1112 WHEREAS, proposed amendments to the Constitution of

13 \ ir^inia, hereinafter set forth, were agreed to by a majority of the

14 members elected to each of the two houses of the General Assembly

15 at ihe session of nineteen hundred seventy-five and referred to this, 16 the next regular session held after the general election of members

17 of the House of Delegates, as required by the Constitution of

18 Virginia; now. therefore, be it 19 RESOLVED by the House of Delegates, the Senate concvirring,

20 d majority of the member elected to each house agreeing. That the

21 following amendments to the Constitution of Virginia be, and the 22 same hereby are, proposed in conformity with the provisions of § 1 23 of Article XII of the Constitution of Virginia; namely:

24 Amend Sections 1, 2, 4, 5 and 8 of Article 11, Section 12 of 25 Article VI and Section 6 of Article X of the Constitution of Virginia

26 as follows: 27 ARTICLE II 28 FRANCHISE AND OFFICERS

29 Section 1 . Qualifications of voters. 30 In elections by the people, the qualifications of voters shall be

31 as follows: Each voter shall be a citizen of the United States, shall 32 be eighteen years of age, shall fulfill the residence requirements set 33 forth in this section, and shall be registered to vote pursuant to this 34 Article. No person who has been convicted of a felony shall be

35 qualified to vote unless his civil rights have been restored by the 36 Go\emor or other appropriate authority. As prescribed by law, no

37 person adjudicated to be mentally incompetent shall be qualified to

B-123
House Joint Resolution 10 2

1 vote until his competency has been reestablished. 2 The residence requirementis shall be that each \oter shall have

3 beeft-btf a resident of the Commonwealth fop s»* months and of the 4 precinct where he votes fop thirty days . A person who is qualified

5 to vote except for having moved his residence fron one precinct to 6 another fowor the* thirty days prior te a« el ect i on ma\ m the tollowing 7 Novemixr general election and in any such intervening election \ ote in the 8 precinct from which he has moveJ. Residence, for al! purposes of 9 qualification to vote, requires both domicile and a place of abode. 10 TTie General Assembly may provide, in elections for President and

1 1 Vice-President of the United States, a rcoidoncc roquiromont ef less 12 than sh* montho a«d alternatives to registration tor new residents of 13 the Commonwealth.

14 Any person who will be qualified with respect to age to vote at 15 the next general election shall be permitted to registei in advance

16 and also to vote in any intervening primary or special election 17 Section 2. Registration of voters. 18 The General Assembly shall provide by law for 'he registration

19 of all persons otherwise qualified to vote who ha\e met the 20 residence requirements contained in this Article, and sha.l ensure

21 that the opportunity to register is made available Kegi'^.trations

22 accomplished prior to the effective date of this section shall be

23 effective hereunder. The registration records sha'l not be closed to 24 new or transferred registrations more than thirty da\ betoi e the 25 election in which they are to be used. 26 Applications to register shall require the applicant t< pro\ide

27 under oath the following information on a standard form: full name, 28 including the maiden name of a woman, if married; age; uate and

29 place of birth; marital status; occupation; social seen -itx niiinber, if 30 »ny; whether the applicant is presently a Linited states i itizen; 31 address and place of abode and l ength date ol residem i- in the 32 Commonwealth a«d i« the precinct; place a«d time ot an\ pre\ loiis 33 registrations to vote; and whether the applicant has e\fi been

34 adjudicated to be mentally incompetent or con\i<ied <>t a tfiony,

35 and if so, under what circumstances the applicant s right to \ ote has 36 been restored. E.\cept as otherwise provided in this C onstitution. all 37 applicants to register shall be completed in peison bi^t nt- the

B-124
3 House Joint Resolution 1

0

1 rem- 1 u md by or at the direction of the applicant and signed by

2 the iprluaiu. unless physically disabled. No fee shall be charged to 3 ihe .i|'!)i;cant incident to an application to register.

4 N(>iiiing in this article shall preclude the General Assembly

5 from I fqiiiring as a prerequisite to registration to vote the ability of 6 the applicant to read and complete in his own handwriting the

7 appl'c aiion to register.

8 Sect ion 4. Powers and duties of General Assembly.

9 The General Assembly shall establish a uniform system for 10 permanent registration of voters pursuant to this Constitution,

11 including pro\ isions for appeal by any person denied registration, 12 correction or illegal or fraudulent registrations, proper transfer of all 13 registered voters, and cancellation of registrations in other

14 jurisdictions of persons who apply to register to vote in the 15 Commonwealth. The General Assembly shall provide for 16 maintenance of accurate and current registration records and shall 17 provide for cancellation of the registration of any voter who has not

18 voted at least once during four consecutive calendar years. 19 The General Assembly may provide for registration and voting

20 by absentee application and ballot for members of the Armed

21 Forces of the United States in active service, pvsons residue temporality 22 outside of the United States by virtue of their employment, and their spouses and 23 dependents residing with such persons, who are otherwise qualified to vote, 24 and may prov ide for voting by absentee ballot for other qualified

25 voters 26 The Gt iieral Assembly shall provide for the nomination of 27 candidate'i shall regulate the time, place, manner, conduct, and

28 administration of primary, general, and special elections, and shall 29 have power to make any other law regulating elections not 30 inconsistent w ith this Constitution. 31 Section ") oualifications to hold elective office. 32 The onl> qualification to hold any office of the Commonwealth

33 or of its governmental units, elective by the people, shall be that a 34 person must have been a resident of the Commonwealth for one

35 year next preceding his election and be (qualified to vote for that office, 36 except as otherwise provided in this Constitution, and except that: 37 (a) the General Assembly may impose more restrictive

B-125
House Joint Resolution 10 4

1 geographical residence requirements for election ol its mtinb. rs, 2 and may permit other governing bodies in the (oinmonweaith tu 3 impose more restrictive geographical residence requirements lor 4 election to such governing bodies, but no such requirement sliall 5 impair equal representation of the persons entitled to vote; 6 (b) the General Assembly may provide that residence in a l<)> al 7 governmental unit is not required for election to desi>^natf ekiii.e

8 offices m local governments, other than membt -iiip in tlu l<.. al 9 governing body; and

10 (c) nothing in this Constitution shall limit the power <>t ihe

11 General Assembly to prevent conflict of interests, cm il 12 officeholding, or other incompatible activities b\ elect!.' <»r 13 appointive officials of the Commonwealth or of an.\ ;joliti>.ul 14 subdivision.

15 Section 8. Electoral boards; registrars and officers of eiecti^ tn 16 There shall be in each county and city an electoral board

17 composed of three members, selected as provided b.\ law. In the 18 appointment of the electoral boards, representation, as far as 19 practicable, shall be given to each of the two political parties which,

20 at the general election next preceding their appointment, cast the 21 highest and the next highest number of votes. The present membt rs 22 of such board shall continue in office until the expiration of ilu ir 23 respective terms; thereafter their successors shall be appointed for 24 the term of three years. Any vacancy occurring in an.\ board shall 25 be filled by the same authority for the unexpired term 26 Each electoral board shall appoint the officers and rej^istrai s i>f 27 election for its county or city. In appointing such officers of elect i 28 representation, as for as practicable, shall be given to each of tlie 29 two political parties which, at the general election next preceditij;

30 their appointment, cast the highest and next highest number of 31 votes. 32 No person, nor the deputy of any person, who is emplos ed b> or 33 holds any office or post of profit or emolument, or who holds ,in\ 34 elective office of profit or trust, under the go\ernments of itie 35 United States, the Commonwealth, or any county, cit\. or to\Mi,

36 shall be appointed a member of the electoral board «r ^.-iik.m/ 37 registrar or officer et oloction .

B-126
5 House Joint Resolution 10

1 ARTICLE VI. 2 12. Limitation; judicial appointment.—No judge shall be

3 granted the power to make any appointment of any local 4 governmental official elected by the voters except to fill a vacancy

5 in office pending the next ensuing general election or, if the vacancy

6 occurs within one hundred twenty days prior to such election, 7 pending the second ensuing general election , unless such election falls 8 within sixty days of the end of the tern of the office to be filled. 9 ARTICLE X. 10 Section 6. Exempt property.

1 1 (a) Except as otherwise provided in this Constitution, the

12 foilowmg property and no other shall be exempt from taxation,

1-1 Stat'-' and local, including inheritance taxes: 14 ( 1 ) Property owned directly or indirectly by the Commonwealth

15 or any political subdivision thereof, and obligations of thf" 16 Commonwealth or any political subdivision thereof exempt by law. 17 (2) Real estate and personal property owned and exclusively 18 occupied or used by churches or religious txxiies for religious 19 worship or for the residence of their ministers. 20 (3) Private or public burying grounds or cemetaries, provided

21 the same are not operated for profit.

22 (4) Property owned by public libraries or by institutions of 23 learning not conducted for profit, so long as such property is 24 primarily used for literary, scientific, or educational purposes or 25 purposes incidental thereto. This provision may also apply to 26 leasehold interests in such property as may be provided by general

27 law. 28 (5) Intangible personal property, or any class or classes thereof,

29 as may be exempted in whole or in part by general law. 30 (6) Property used by its owner for religious, charitable, 31 patriotic historical, benevolent, cultural, or public park and

32 playground purposes, as may be provided by classification or 33 designation hy a three-fourths vote Of the memt>ers elected to each

34 house of the General Assembly and subject to such restrictions and

35 conditions as may be prescribed.

36 (7) Land subject to a perpetual easement permitting inundation by water as may be 37 exempted in whole or in part by general law.

B-127
House Joint Resolution 10 6

1 (b) The General Assembly may be genera! law authorize the 2 governing body of any county, city, town, or regional }^o\ ernment to 3 provide for the exemption from local real property taxation, or a 4 portion thereof, within such restrictions and upon such conditions

5 as may be prescribed, of real estate owned by, and occupied as the 6 sole dwelling of, persons not less than sixty-five years of age or 7 persons permanently and totally disabled as established by general law who are 8 deemed by the General Assembly to be bearing an extraordinary tax 9 burden on said real estate in relation to their income and financial 10 worth.

11 (c) Elxcept as to prop>erty of the Commonwealth, the General

12 Assembly by general law may restrict or condition, in whole or in 13 part, but not extend, any or all of the above exemptions.

14 (d) The General Assembly may define as a separate subject of 15 taxation any property, including real or personal property,

16 equipment, facilities, or devices, used primarily for the purpose of 17 abating or preventing pollution of the atmosphere or waters of the 18 Commonwealth or for the purpose of transferring or storing solar energy, and by

19 general law may allow the governing body of any county, city, town,

20 or regional government to exempt or partially exempt such property

21 from taxation, or by general law may directly exempt or partially

22 exempt such property from taxation. 23 (e) The General Assembly may define as a separate subject of 24 ta.xation household goods and , personal effects and tangible farm property 25 and products, and by general law may allow the governing body of any

26 county, city, town, or regional government to exempt or partially

27 exempt such property from taxation, or by general law may directly

28 exempt or partially exempt such property from taxation. 29 (f) Exemptions of property from ta.xation as established or 30 authorized hereby shall be strictly construed; pro\ ided, however,

31 that all property exempt from taxation on the eftecti\ e date of this 32 section shall continue to be exempt until otherwise prov ided by the 33 General Assembly as herein set forth. 34 (g) The General Assembly may by general law authorize any

35 county, city, town, or regional government to impose a service 36 charge upon the owners of a class or classes of exempt property for 37 services provided by such governments.

B-128
WASHINGTON SB 3172 (sUBSTITUT^

6 PAGES OUT OF 34

B-129
B-130
ft U. S. GOVERNMENT PRINTING OFFICE : 1977—261-238/375 B-131

NBS-114A (REV. 7-73)

U.S. DEPT. OF COMM. BIBLIOGRAPHIC DATA

SHEET

1. PUoLlCAiKJN OK KhFUKl NO. NBSIR 77- 1297

2. Gov't Accession

No.

3. Recipient's Accession No.

4, 1 1 1 Lh AND SUblllLh

STATE SOLAR ENERGY LEGISLATION OF ly/b: A REVIEW OF

STATUTES RELATING TO BUILDINGS

5. Publication Date September 1977

6. Performing Organization Code

7. AUTHOR(S) 8. Performing Organ. Report No.

9. PERFORMING ORGANIZATION NAME AND ADDRESS

NATIONAL BUREAU OF STANDARDS

DEPARTMENT OF COMMERCE

WASHINGTON, D.C. 20234

10. Project/Task/Work Unit No.

11. Contract/Grant No.

12. Sponsoring Organization Name and Complete Address (Street, City, State, ZIP)

Energy Research and Development Administration

Division of Solar Energy

Washington, D.C. 20545

and

13. Type of Report & Period CoveredFinal

14. Sponsoring Agency Code

15. ^jjtmicsisstsiEKaacKsimsse

Department of Housing and Urban Development

Office of Policy Development and Research

Division of Energy, Building Technology and Srandarfl.q, Washingrnn , D.C. 2041

0

16. ABSTRACT (A 200-word or less factual summary of most si^ificant information. If document includes a significant

bibliography or literature survey, mention it here.)

This report reviews State legislation on solar energy use in buildings

enacted in 1976. Acts involve tax incentives for the installation of solar

devices, support for the proposed Solar Energy Research Institute called

for in Public Law 93-473, solar standards. State energy offices, studies,

building requirements and solar projects. The Acts are identified and

abstracted and responsible State officials listed. The Acts, as well as supporting forms and other information, are included in the appendixes.

Keywords: Architecture; buildings; design; energy; legislation; solar;

standards; State.

17. KEY WORDS (six to twelve entries; alphabetical order; capitalize only the first letter of the first key word unless a proper name; separated by semicolons

)

Architecture; buildings; design; energy; legislation; solar; standards; State.

18. AVAILABILITY ^ Unlimited

I

' For Official Distrib ution. Do Not Release to NTIS

I

' Order From Sup. of Doc, U.S. Government Printing Office Washington, D.C. 20402, SD Cat. No. C13

Order From National Technical Information Service (NTIS)

Springfield, Virginia 22151

19. SECURITY CLASS

(THIS REPORT)

UNCL ASSIFIED

20. SECURITY CLASS

(THIS PAGE)

UNCLASSIFIED

21. NO. OF PAGES

252

22. Price

$10.75

USCOMM-DC 29042-P74