Section 606(g-1) of the state Tax Law excludes some New Yorkers from claiming a tax credit meant to encourage consumers to transition to using solar power for their residential electricity needs.  

This section authorizes taxpayers who have purchased solar energy system equipment for use in connection with their principal residence (in New York State) to claim a portion of the cost of the system as a credit against their New York State personal income tax.

However, the current wording of the law requires that only people who install the equipment on property that they themselves own are eligible.  This means that people who don't own suitable property for installing solar systems, but who want to buy panels installed on a "solar farm" instead, can't claim the State tax credit.  This impedes the purpose of the credit, which is to enable more State residents to afford to switch to solar power.

Section 606(g-1) of the state Tax Law should be amended to allow New York State residents who purchase solar panels which will generate electricity for their own residential use, but which are installed on centralized "solar farms," to claim the State tax credit toward their purchase.