Revised Code of Washington
Chapter 82.16 - Public Utility Tax.
82.16.182 - Community solar projects—Definitions.

RCW 82.16.182
Community solar projects—Definitions. (Expires June 30, 2038.)

(1) The definitions in this section apply throughout this section and RCW 82.16.183 unless the context clearly requires otherwise.
(a)(i) "Administrator" means the utility, nonprofit, tribal housing authority as provided in (a)(ii) of this subsection, or other local housing authority that organizes and administers a community solar project as provided in RCW 82.16.183 and 82.16.170.
(ii) A tribal housing authority may only administer a community solar project on tribal lands or lands held in trust for a federally recognized tribe by the United States for subscribers who are tribal members.
(b) "Certification" means the authorization issued by the Washington State University extension energy program establishing a community solar project administrator's eligibility to receive a low-income community solar incentive payment from the electric utility serving the site of the community solar project, on behalf of, and for the purpose of providing direct benefits to, its low-income subscribers, low-income service provider subscribers, and tribal and public agency subscribers.
(c)(i) "Community solar project" means a solar energy system that:
(A) Has a direct current nameplate capacity that is greater than 12 kilowatts but no greater than 199 kilowatts;
(B) Has, at minimum, either two subscribers or one low-income service provider subscriber; and
(C) Meets the applicable eligibility requirements in RCW 82.16.183.
(ii) A community solar project may include a storage system with a solar energy system.
(d) "Consumer-owned utility" has the same meaning as in RCW 19.280.020.
(e) "Electric utility" or "utility" means a consumer-owned utility or investor-owned utility as those terms are defined in RCW 19.280.020.
(f) "Energy assistance" has the same meaning as provided in RCW 19.405.020.
(g) "Energy burden" has the same meaning as provided in RCW 19.405.020.
(h) "Governing body" has the same meaning as provided in RCW 19.280.020.
(i)(i) "Installed cost" includes only the renewable energy system components and fees that are integral and necessary for the generation and storage of electricity. Components and fees include:
(A) Solar modules and inverters;
(B) Battery systems;
(C) Balance of system, such as racking, wiring, switch gears, and meter bases;
(D) Nonhardware costs incurred up to the date of the final electrical inspection, such as fees associated with engineering, permitting, interconnection, and application;
(E) Labor; and
(F) Sales tax.
(ii) "Installed cost" does not include structures and fixtures that are not integral and necessary to the generation or storage of electricity, such as carports and roofing.
(j) "Interconnection customer" means the person, corporation, partnership, government agency, or other entity that proposes to interconnect, or has executed an interconnection agreement, with the electric utility.
(k) "Low-income" has the same meaning as provided in RCW 19.405.020.
(l) "Low-income service provider" includes, but is not limited to, a local community action agency or local community service agency designated by the department of commerce under chapter 43.63A RCW, local housing authority, tribal housing authority, low-income tribal housing program, affordable housing provider, food bank, or other nonprofit organization that provides services to low-income households as part of their core mission.
(m) "Multifamily residential building" means a building containing more than two sleeping units or dwelling units where occupants are primarily permanent in nature.
(n) "Person" means an individual, firm, partnership, corporation, company, association, agency, or any other legal entity.
(o) "Preferred sites" means rooftops, structures, existing impervious surfaces, landfills, brownfields, previously developed sites, irrigation canals and ponds, stormwater collection ponds, industrial areas, dual-use solar projects that ensure ongoing agricultural operations, and other sites that do not displace critical habitat or productive farmland as defined by state and county planning processes.
(p) "Public agency" means any political subdivision of the state including, but not limited to, municipal and county governments, special purpose districts, and local housing authorities, but does not include state agencies.
(q)(i) Except as otherwise provided in (q)(ii) of this subsection, "qualifying subscriber" means a low-income subscriber, low-income service provider subscriber, tribal agency subscriber, or public agency subscriber.
(ii) For tribal agency subscribers and public agency subscribers, only the portion of their subscription to a community solar project that is demonstrated to benefit low-income beneficiaries, including low-income service providers and services provided to low-income citizens or households, is to be considered a qualifying subscriber.
(r) "Retail electric customer" has the same meaning as in RCW 80.60.010.
(s) "Subscriber" means a retail electric customer of an electric utility who owns or is the beneficiary of one or more units of a community solar project directly interconnected with that same utility.
(t) "Subscription" means an agreement between a subscriber and the administrator of a community solar project.
(2) This section expires June 30, 2038.

[ 2022 c 212 § 4.]
NOTES:

Findings—Intent—Tax preference performance statement exemption—Effective date—2022 c 212: See notes following RCW 82.16.183.

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.16 - Public Utility Tax.

82.16.010 - Definitions.

82.16.020 - Public utility tax imposed—Additional tax imposed—Deposit of moneys.

82.16.023 - Tax preferences—Expiration dates.

82.16.030 - Taxable under each schedule if within its purview.

82.16.040 - Exemption.

82.16.0421 - Exemptions—Sales to electrolytic processing businesses.

82.16.045 - Exemptions and credits—Pollution control facilities.

82.16.046 - Exemptions—Operation of state route No. 16.

82.16.047 - Exemptions—Ride sharing.

82.16.0491 - Credit—Contributions to an electric utility rural economic development revolving fund.

82.16.0495 - Credit—Electricity sold to a direct service industrial customer.

82.16.0496 - Credit—Clean alternative fuel commercial vehicles—Alternative fuel vehicle infrastructure.

82.16.0497 - Credit—Light and power business, gas distribution business.

82.16.0498 - Credit—Sales of electricity or gas to an aluminum smelter.

82.16.0499 - Credit—Businesses that hire veterans.

82.16.050 - Deductions in computing tax.

82.16.053 - Deductions in computing tax—Light and power businesses.

82.16.055 - Deductions relating to energy conservation or production from renewable resources.

82.16.060 - May be taxed under other chapters.

82.16.080 - Administration.

82.16.090 - Light or power and gas distribution businesses—Information required on customer billings.

82.16.100 - Solid waste business not subject to chapter.

82.16.110 - Renewable energy system cost recovery—Definitions.

82.16.120 - Renewable energy system cost recovery—Application to light/power business—Certification—Limitations.

82.16.130 - Renewable energy system cost recovery—Light/power business tax credit.

82.16.150 - Light and power business—Liability.

82.16.155 - Tax preference performance statement—Joint legislative audit and review committee review—Washington State University data collection.

82.16.160 - Definitions—Renewable energy tax incentives.

82.16.165 - Annual production incentive certification.

82.16.170 - Community solar programs—Organization and administration—Certification for incentive payments.

82.16.175 - Shared commercial solar projects—Organization and administration.

82.16.180 - Solar modules—Sale and installation tax incentives.

82.16.182 - Community solar projects—Definitions.

82.16.183 - Community solar projects.

82.16.184 - Credit—Community solar projects.

82.16.185 - Credit—State energy performance standard—Early adoption incentive program.

82.16.305 - Exemptions—Joint municipal utility services authorities.

82.16.310 - Exemptions—Sales by a gas distribution business.

82.16.315 - Exemptions—Sales of electricity or gas to silicon smelters.

82.16.320 - Exemptions—Qualifying grants—National emergency or state of emergency.

82.16.325 - Exemptions—Services for farms.