Georgia Clean Energy Property Tax Credit Instructions

1. Review eligibility, criteria and other requirements associated with the clean energy property tax credit by checking the information provided on this website and the Department of Revenue regulations as well as any other applicable laws and regulations relevant to your particular project (i.e. building, environmental permits, etc.)
2. Complete installation of clean energy property. The clean energy property for which a tax credit is being claimed must be placed in service prior to applying for the clean energy property tax credit.
3. Retain all required documentation. 
4. Complete appropriate GEFA preapplication form. 
5. Await receipt of confirmation from GEFA. 
6. Complete Department of Revenue Form IT-CEP-AP.
7. Attach GEFA confirmation to IT-CEP-AP and submit to Department of Revenue.
8. If tentatively approved, claim the tax credit on your state income tax form (attach signed IT-CEP).

Eligible Products

'Lighting retrofit project' means a lighting retrofit system that employs dual switching (ability to switch roughly half the lights off and still have fairly uniform light distribution), delamping, daylighting, relamping, or other controls or processes which reduce annual energy and power consumption by 30 percent compared to the American Society of Heating, Refrigerating, and Air Conditioning Engineers 2004 standard (ASHRAE 90.1.2004)

Guidance

Please download Energy Savings Modeling and Inspection Guidance for the Georgia Clean Energy Property Tax Credit for information on requirements for the Lighting Retrofit Projects Tax Credit.

Installers

General contractors must be licensed in accordance with state law. Georgia does not require additional certification or license to be eligible for the Clean Energy Property Tax Credit.

The State of Georgia does not recommend or endorse any installer or contractor however the following resources are provided for informational purposes.

• United States Green Building Council
• American Society of Heating, Refrigeration, and Air-Conditioning Engineers
• Association of Energy Engineers

Preapplication (required prior to applying for preapproval for the clean energy property tax credit)

Please click here for the preapplication form.

Documentation (required to be kept by taxpayer)

Taxpayers are required to maintain documentation concerning any credits claimed. Documentation includes but is not limited to the following:

• Dated receipts, invoices, contracts marked paid, canceled checks, other proof of payment
• System manuals, product information, specifications, literature, cut sheets, warranties, etc.
• Completed GEFA preapplication.
• Any applicable federal, state or local permits and/or licenses.
• Other reasonably available and relevant material that demonstrates eligibility for the tax credit.

Confirmation

1. Upon receipt of the preapplication by GEFA, the taxpayer will receive a confirmation via email.
2. Print out the confirmation and attach to a completed Department of Revenue Form IT-CEP-AP
3. Mail both forms to the Department of Revenue 
4. Within 60 days of receiving an application, the Georgia Department of Revenue will review and tentatively approve the application. 
5. Upon receiving tentative approval, the taxpayer may claim the credit on his/her tax return for that tax year.

How much of a tax credit can be claimed for nonresidential lighting retrofit projects?

The lesser of 35% of the cost of the lighting retrofit project property, or $0.60 per square foot of the area of the building affected by the lighting retrofit project or the sum of $100,000.00 per installation applies for clean energy property related to lighting retrofit projects.