Expands the solar energy system equipment tax credit to include installations in community solar arrays.

This bill expands the solar energy system equipment tax credit to cover installations in community solar arrays, defined as locations other than a person's principal residence where solar energy system equipment is owned and installed for use in such residence. The credit applies to equipment that produces energy for heating, cooling, hot water, or electricity. The bill amends the tax law to include this new definition and expands the credit eligibility.

Expands the solar energy system equipment tax credit to include installations in community solar arrays.

This bill expands the solar energy system equipment tax credit to cover installations in community solar arrays, defined as locations other than a person's principal residence where solar energy system equipment is owned and installed for use in such residence. The credit applies to equipment that produces energy for heating, cooling, hot water, or electricity. The bill amends the tax law to include this new definition and expands the credit eligibility.