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Incentive	System Type	Building Owners				Generators
		Residential	Commercial	Governmental	Nonprofit	Nonprofit IPP[1]	Electric Utility	Commercial IPP
Focus on Energy—Cash Back Rewards	PV and SHW[2]	Yes	Yes	Yes	Yes	Yes	No	Yes
Focus on Energy—Low Interest Rate Loan	PV and SHW	Yes[3]	No	No	No	No	No	No
Federal—Tax Credit 10%	PV and SHW	No	Yes	No	No	No	No	Yes
Federal—Accelerated Depreciation	PV and SHW	No	Yes	No	No	No	No	Yes
State—Net Metering [5]	PV	Yes	Yes	Yes	Yes	No	No	No
State—Property Tax Exemption	PV and SHW	Yes	Yes	No	No	No	No	No
Municipal Utilities—Solar Energy Cash Allowance	PV and SHW	Yes[6]	Yes[6]	Yes[6]	Yes[6]	No	No	No
Other—WEEB	PV and SHW	No	No	Yes[7]	No	No	No	No

[1] IPP means "Independent Power Producer", a non-utility generator of electricity selling power to the grid.

[2] SHW = solar hot water

[3] For existing homes only.

[4] For customers of Investor and Municipally owned electric utilities.

[5] Depends on local municipal utility.

[6] Schools only.

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