Section 17138.1 Of Article 3. Items Specifically Excluded From Gross Income From California Revenue And Taxation Code >> Division 2. >> Part 10. >> Chapter 3. >> Article 3.

. Gross income does not include any amount received as a rebate, voucher, or other financial incentive issued by the California Energy Commission, the Public Utility Commission, or a local publicly owned electric utility, as defined in subdivision (d) of Section 9604 of the Public Utilities Code, for any expenses paid or incurred by a taxpayer for the purchase or installation of any of the following devices:
  (a) A thermal system as defined in Section 25600 of the Public Resources Code.
  (b) A solar system as defined in Section 25600 of the Public Resources Code.
  (c) A wind energy system device that produces electricity.
  (d) A fuel cell generating system, as described in the California Energy Commission's Emerging Renewable Resources Account Guidebook, that produces electricity.