PA HB1792

Creates a personal income tax credit equal to 15% of the purchase and installation cost of residential solar energy systems, capped at $2,500 per taxpayer

Allows unused tax credits to be carried forward and applied against personal income tax liability for up to three succeeding taxable years

Exempts photovoltaic panels, inverters, batteries, mounting racks, wiring, and associated solar equipment from state sales and use taxes

Permits local taxing jurisdictions to exclude the increased property value attributable to solar installations from real estate tax assessments, if adopted by local ordinance or resolution

Takes effect 60 days after enactment and applies to photovoltaic systems installed on primary residences in Pennsylvania