Credit for Renewable Energy Investment and Production for Self-Consumption by Manufacturers and International Operations Centers

This credit may be used for the installation of large solar, wind, or biomass energy devices that produce energy for certain corporate taxpayers.

$5 million per year for five years.

An Arizona corporate taxpayer authorized as an International Operations Center before December 31, 2018, may claim this credit. Taxpayers initially authorized as such after this date may not claim this tax credit. More information about what qualifies as an International Operations Center is available on the Arizona Commerce Authority website. Manufacturers used to be eligible but have not been as of 2018.

Available as of 2024.

You may claim the credit when you file your tax return.

1. First, ensure you qualify as an International Operations Center.
2. Apply to the Arizona Department of Revenue for certification.
3. Follow the instructions outlined on the Arizona Department of Revenue website.
4. Fill out Arizona Form 351.
5. Include the completed form and all supporting documentation with your tax return.

See more information on this tax credit.