Revenue and Taxation Code section 17138.1

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 (a) 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.

Source: Section 17138.1, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=17138.­1.­ (updated Sep. 24, 2002; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 17138.1's source at ca​.gov