Performance-Based Incentive

Renewable Energy Production Incentive (REPI)
The Federal Renewable Energy Production Incentive (REPI) provides incentive payments for electricity generated and sold by new qualifying renewable energy facilities. REPI was designed to complement the federal renewable energy production tax credit (PTC), which is available only to businesses that pay federal corporate taxes. The production payment applies only to the electricity sold to another entity.

More details on DSIRE.

Personal Exemption

Residential Energy Conservation Subsidy Exclusion (Personal)
Energy conservation subsidies provided to customers by public utilities, either directly or indirectly, are non-taxable. If a taxpayer claims federal tax credits or deductions for the energy conservation property, the investment basis for the purpose of claiming the deduction or tax credit must be reduced by the value of the energy conservation subsidy. The term "energy conservation measure" includes installations or modifications primarily designed to reduce consumption of electricity or natural gas, or to improve the management of energy demand.

More details on DSIRE.

Personal Tax Credit

Residential Renewable Energy Tax Credit
The federal tax credit for residential energy property applies to solar-electric and other solar-based heating systems. A taxpayer may claim a credit of 30% of qualified expenditures for a system that serves a dwelling unit located in the United States and used as a residence by the taxpayer. Expenditures with respect to the equipment are treated as made when the installation is completed. If the installation is at a new home, the "placed in service" date is the date of occupancy by the homeowner. The home served by the system does not have to be the taxpayer’s principal residence.

More details on DSIRE.

Source: Database of State Incentives for Renewables and Efficiency (DSIRE)