# Indiana HB 1371: Solar energy system tax credit.

Indiana HB 1371, Solar energy system tax credit., is a First Regular Session 124th General Assembly (2025) House bill sponsored by Pat Boy; status failed, last action 2025-01-13 (First reading: referred to Committee on Ways and Means) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/IN-HB1371-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Indiana HB 1371
- State: Indiana
- Session: First Regular Session 124th General Assembly (2025)
- Title: Solar energy system tax credit.
- Status: failed
- Chamber: House
- Introduced: 2025-01-13
- Last action: 2025-01-13, First reading: referred to Committee on Ways and Means
- Sponsor: Pat Boy
- Cosponsors: 0
- Subjects: ways and means
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Establishes a solar energy system tax credit. Provides that a taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year in which the taxpayer makes a qualified investment in a solar energy system equal to the lesser of: (1) 25% of the qualified expenditures made during the taxable year; or (2) $50,000. Requires the Indiana utility regulatory commission to adopt rules governing community solar facilities not later than July 1, 2026. Provides that, not later than 180 days after adoption of the rules, an electricity supplier shall begin: (1) allowing interconnection of the electricity supplier's facilities with community solar facilities in which three or more of the electricity supplier's customers have entered into a community solar subscription; and (2) crediting the electricity supplier's subscribing customers for the amount of electricity from the community solar facility for which the customer subscribes.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Pat Boy

## Actions (2)

- 2025-01-13: First reading: referred to Committee on Ways and Means (House)
- 2025-01-13: Authored by Representative Boy (House)

## Bill text

- Introduced House Bill (H): [PDF](https://api.iga.in.gov/2025/bills/HB1371/versions/HB1371.01.INTR?format=pdf)

## Related bills

- SB 324: Criminal procedures. (signed)
- SB 231: Various corrections matters. (signed)
- SB 80: Code publication. (signed)
- SB 453: Various tax matters. (signed)
- SB 464: Financial institutions and consumer credit. (signed)
- SB 371: Workforce matters. (signed)

## Sources
- [Introduced House Bill (H) (PDF)](https://api.iga.in.gov/2025/bills/HB1371/versions/HB1371.01.INTR?format=pdf)

## Related
- [SB 324: Criminal procedures.](https://policyrisk.com/state-bill/IN-SB324-2025)
- [SB 231: Various corrections matters.](https://policyrisk.com/state-bill/IN-SB231-2025)
- [SB 80: Code publication.](https://policyrisk.com/state-bill/IN-SB80-2025)
- [SB 453: Various tax matters.](https://policyrisk.com/state-bill/IN-SB453-2025)
- [SB 464: Financial institutions and consumer credit.](https://policyrisk.com/state-bill/IN-SB464-2025)
- [SB 371: Workforce matters.](https://policyrisk.com/state-bill/IN-SB371-2025)
- [Indiana bills](https://policyrisk.com/states/indiana/bills)
- [Indiana state hub](https://policyrisk.com/states/indiana)
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Source: PRIA, https://policyrisk.com/state-bill/IN-HB1371-2025 (as of 2026-10-17).