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Ch. 296
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2000 LAWS OF MARYLAND
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(2) THE CREDIT ALLOWED UNDER THIS SUBSECTION MAY NOT EXCEED;
(I) $1,000 FOR EACH SYSTEM FOR PHOTOVOLTAIC PROPERTY;
(II) $500 FOR EACH SYSTEM FOR SOLAR WATER HEATING
PROPERTY;
(III) $250 FOR EACH KILOWATT OF CAPACITY FOR A FUEL CELL
DESCRIBED IN PARAGRAPH (1)(II)1 OF THIS SUBSECTION;
(IV) $500 FOR EACH UNIT FOR A NATURAL GAS HEAT PUMP
DESCRIBED IN PARAGRAPH (1)(II)2 OF THIS SUBSECTION;
(V) $250 FOR EACH UNIT FOR AN ELECTRIC HEAT PUMP HOT
WATER HEATER, ELECTRIC HEAT PUMP, CENTRAL AIR CONDITIONER, OR ADVANCED
NATURAL GAS WATER HEATER DESCRIBED IN PARAGRAPH (1)(II)3 THROUGH 6 OF
THIS SUBSECTION; OR
(VI) $125 FOR EACH UNIT FOR AN ELECTRIC HEAT PUMP, CENTRAL
AIR CONDITIONER, OR ADVANCED NATURAL GAS WATER HEATER DESCRIBED IN
PARAGRAPH (1)(III) OF THIS SUBSECTION.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:
Article - Tax - General
10-718.
(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.
(2) "PHOTOVOLTAIC PROPERTY" MEANS SOLAR ENERGY PROPERTY
THAT USES A SOLAR PHOTOVOLTAIC PROCESS TO GENERATE ELECTRICITY AND
THAT MEETS APPLICABLE PERFORMANCE AND QUALITY STANDARDS AND
CERTIFICATION REQUIREMENTS IN EFFECT AT THE TIME OF ACQUISITION OF THE
PROPERTY, AS SPECIFIED BY THE MARYLAND ENERGY ADMINISTRATION.
(3) (I) "SOLAR ENERGY PROPERTY' MEANS EQUIPMENT THAT USES
SOLAR ENERGY:
1. TO GENERATE ELECTRICITY;
2. TO HEAT OR COOL A STRUCTURE OR PROVIDE HOT WATER
FOR USE IN A STRUCTURE; OR
3. TO PROVIDE SOLAR PROCESS HEAT.
(II) "SOLAR ENERGY PROPERTY" DOES NOT INCLUDE A SWIMMING
POOL, HOT TUB, OR ANY OTHER ENERGY STORAGE MEDIUM THAT HAS A FUNCTION
OTHER THAN STORAGE.
(4) "SOLAR WATER HEATING PROPERTY' MEANS SOLAR ENERGY
PROPERTY THAT:
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- 1742 -
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