Section 17138.1.
Cal. Revenue and Taxation Code - RTC § 17138.1.
in effectGross 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 (d) 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.
References
referencesCal. Public Utilities Code - PUC § 9604.
referencesCal. Public Resources Code - PRC § 25600.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026