§ 17138.1
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/ca/revenue-and-taxation-code/17138-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision
(d)of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:
(a)A thermal system as defined in Section 25600 of the Public Resources Code.
(b)A solar system as defined in Section 25600 of the Public Resources Code.
(c)A wind energy system device that produces electricity.
(d)A fuel cell generating system, as described in the California Energy Commission’s Emerging Renewable Resources Account Guidebook, that produces electricity.