MassachusettsCorporate Tax Exemption
Excise Tax Exemption for Solar or Wind Powered Systems
You get100% of the tangible property portion of the excise tax
Apply on official siteView on DSIRE
Quick facts
- Incentive type
- Corporate Tax Exemption
- Amount
- 100% of the tangible property portion of the excise tax
- Administrator
- Massachusetts Department of Revenue
- Applies to
- State, Commercial, Industrial
- Technologies
- Solar Water Heat, Solar Space Heat, Solar Thermal Process Heat, Wind (All), Wind (Small)
Dates
- Source last updated
- January 6, 2026
About this incentive
Massachusetts law exempts 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," that qualifies for the state's excise tax deduction for these systems from the tangible property measure of the state's corporate excise tax. The exemption is in effect for the length of the system's depreciation period. Note: For information about what constitutes the corporate excise tax, please visit the official Massachusetts website .
Data updated . Always confirm details on the official program website before applying. Programs change frequently.