How To Claim Your Georgia Rainharvest System Tax Rebate

Georgia House Bill 1069 was signed by Governor Sonny Perdue on June 14, 2010. This bill provides tax credits for certain qualified equipment that reduces business or domestic energy or water usage as an incentive for the public to install rainwater collection systems that reduce the burden on municipal water supply and stormwater runoff infrastructure.

The process of claiming your Georgia Water Efficiency Tax Credit is detailed in Section 1(d)(3) and Section 1(f) provided below.

Selected highlights of the act (we recommend that you read the entire bill if you wish to participate in the program):

HB 1069: Section 1.

(a)(4) 'Water efficient equipment' means all machinery and equipment certified pursuant to rules and regulations promulgated for purposes of this Code section by the commissioner of natural resources as effective in reducing business or domestic water usage. Such certifications shall include, by way of example and not limitation, water conservation systems capable of storing rain water or gray water for future use and reusing the collected water for the same residential or commercial property and other products used for the conservation or efficient use of water which have been designated by the United States Environmental Protection Agency as meeting or exceeding such agency's water saving efficiency requirements or which have been designated as meeting or exceeding such requirements under such agency's Water Sense program.

(c) After the effective date of this Code section, any taxpayer who is the ultimate purchaser of an item of qualified equipment for installation as part of new construction or for retrofit in this state shall be allowed a credit against the tax imposed under this article in the taxable year in which such qualified equipment was placed in service. The amount of the credit allowed under this Code section shall be 25 percent of the cost of the qualified equipment or $2,500.00, whichever is less.