An act to provide for the establishment of solar energy districts in certain local governmental units; to provide for the exemption from certain taxes; to levy and collect a specific tax on the owners or lessees of certain qualified facilities; to provide for the disposition of the tax; to provide for the obtaining and transferring of an exemption certificate and to prescribe the contents of those certificates; and to prescribe the powers and duties of certain state and local governmental officials.
House Bill 4317 would create the Solar Energy Facilities Taxation Act. The act would provide for the establishment of solar energy districts in qualified local governmental units and the issuance of solar energy exemption certificates to qualified solar energy facilities not yet placed in service in these districts. Facilities with approved certificates, but not the land they are on, would be exempt from ad valorem property taxes under the General Property Tax Act and would instead be subject to the solar energy facilities tax. House Bill 4318 would amend the General Property Tax Act to make complementary changes implementing that exemption.
Introduced
by
Referred to the Committee on Tax Policy
Reported with substitute H-1
Substitute H-1 concurred in by voice vote
Passed in the House 93 to 16 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
Referred to the Committee on Energy and Environment
Reported without amendment
Referred to the Committee of the Whole
Reported without amendment
Passed in the Senate 27 to 10 (details)
Motion to give immediate effect
by
The motion prevailed by voice vote
