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PC 110

Para añadir una nueva sección 1051.17 a la Ley 1-2011, según enmendada, conocida como “Código de Rentas Internas para un Nuevo Puerto Rico”, a los fines de otorgar un crédito contributivo no reembolsable por la compra del equipo y el costo de la mano de obra por la instalación de placas solares y sistemas de almacenamiento de energía en la residencia primaria del contribuyente; y para otros fines relacionados.

2025-2028 Session

Puerto Rico bill establishes non-refundable tax credit for residential solar panel and energy storage system installation to boost renewable energy adoption and reduce household electricity costs.

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Bill Summary · PC 110

Legislative bill overview

Bill PC 110 proposes adding a new section to Puerto Rico's Internal Revenue Code that would create a non-refundable tax credit for homeowners who purchase and install solar panels and energy storage systems in their primary residences. The credit would cover both equipment costs and labor installation expenses.

Why is this important

This measure aims to incentivize residential solar energy adoption in Puerto Rico, which faces chronic energy infrastructure challenges and high electricity costs. By reducing the financial barrier to renewable energy installation, the bill could increase energy independence for homeowners while potentially reducing overall demand on the island's power grid and lowering long-term energy expenses for participating households.

Potential points of contention

  • Fiscal impact and cost: The bill's potential cost to the Treasury is not specified; if widely adopted, this non-refundable credit could significantly reduce government revenue without offsetting mechanism details provided
  • Equity concerns: Tax credits primarily benefit households with sufficient tax liability and upfront capital; lower-income households unable to afford installation costs upfront or lacking tax obligations would be excluded from benefits
  • Credit scope ambiguity: The bill does not specify credit percentage, maximum amounts per household, income eligibility limits, equipment standards, or whether it applies to system replacements versus new installations

Compiled from official sources — confirm details with the bill’s official record.

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