6% Tax Credit for Solar Energy Use
In New Mexico, the development and construction costs of solar thermal electric plants and associated energy storage devices are eligible for a 6% tax credit. The credit may be claimed against New Mexico gross receipts, compensating, or withholding taxes and can be carried forward for up to five years. The tax credit amount is capped at $60 million. In order to claim the tax credit, developers must obtain a certificate of eligibility from the New Mexico Environment Department and submit the certificate to the New Mexico Taxation and Revenue Department. Contact: New Mexico Energy, Minerals and Natural Resources Department, Energy Conservation and Management Division, 1220 S. St. Francis Drive, Santa Fe, NM 87505; 505-476-3207; Fax: 505-476-3322; http://www.emnrd.state.nm.us/ecmd/
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