MA SMART 3.0 Program Solar Tax Credits Detailed

At the end of 2025, the Federal government significantly reduced or phased out tax credits for solar energy, resulting in the expiration of the 30% Residential Clean Energy Credit, which was originally set through 2032. While the Federal credits were eliminated, Massachusetts residents can still apply for a MA state-level tax credit of up to $1,000 through MA SMART 3.0 Program.

What Does This Mean?

The formula to determine how much of a state tax credit is based on certain restrictions, the cost of solar, and the value of your home. There is a cap of $1,000 in tax credit per year, but it can be carried forward for up to three years if the full amount cannot be used in the first year. You must own your home, and it must be your primary residence. In addition, you must have purchased, not leased, your solar system.

To claim the state credit, you must file Schedule SC with your MA personal income tax return. In some municipalities, you must also file a simple application with your local Board of Assessors.

The New 2026 MA SMART 3.0 Program

MA SMART 3.0 Program is the successor to the earlier MA SMART program. It is an incentive (not a direct tax credit) that provides performance-based payments for solar generation. It features flat rates for residential customers and bonuses for low-income households.

The key incentives include:

Long-term, fixed-rate payments for solar electricity produced (10 years for residential homeowners)
Exemption from MA property and sales taxes on the solar system
Enhanced incentives for projects that include battery storage
15% MA State Tax Credit, capped at $1,000, as outlined above.

It is important to note that solar projects must meet specific criteria set by the Department of Energy Resources (DOER). There are solar system size limits, and the system must be installed on the roof.

If this all sounds confusing, please note that Golden Group will explain all the details and assist in filing the applications, so you obtain all the incentives you are entitled to.

Solar Battery Backup & MA SMART 3.0 Program

When considering a new solar installation for their homes, 78% of homeowners want to add a backup battery system as well. The main reason is that in the event of a power outage, a backup battery to your solar system will give you power and make your home fully independent from the grid.

With a solar battery system, as soon as you lose electricity, the power switches to the Solar Battery Backup. The transition is immediate and transparent. The battery begins to work as soon as the electricity is out. There is little noise when the batteries are operating. The battery size or capacity depends on your electricity needs. Your roofing contractor can give you options and pricing so you can make an informed decision.

When your solar panels produce more energy than you use, solar batteries store the excess energy. This then allows you to use that stored power at night or during cloudy days when your panels are not producing as much energy.

When considering a new solar system, think about added a battery backup system as well. It is more complex to add batteries to an existing solar system. To learn more, read our article on Battery Backup Systems in our Learning Center. Golden Group can provide you with more information about installation and pricing.

How Much Can Homeowners Earn from MA SMART 3.0 Program?

MA SMART 3.0 Program offers MA homeowners a fixed, performance-based incentive for every kilowatt-hour (kWh) of solar energy produced. Exact earnings vary by system size and the utility company; however, MA SMART 3.0 Program provides set rates for residential systems and increased incentives for low-income families. Details can be found on the Mass.gov website.

Additionally, it is important to note that solar installations in Massachusetts can increase resale value by approximately $25,000 to $35,000.

Golden Group Helps You Navigate the SMART 3.0 Application Process

Applying for the SMART 3.0 Program in Massachusetts can be overwhelming. There are production estimates, utility paperwork, interconnection approvals, and incentive documentation that need to be completed and submitted. There are requirements and deadlines. It is easy to see why many homeowners are unsure where to begin.

That is where Golden Group Roofing comes in. Our team guides you through the entire process, including:

Verifying eligibility based on your utility territory
Coordinating required documentation
Assisting with MA SMART 3.0 Program incentive enrollment
Ensuring your system design meets program requirements
Aligning roofing upgrades with solar readiness

We do not simply complete the installation and walk away. We help you understand how the program works, what you can expect to earn, and what steps are required to secure your incentive payments.

Because we handle both roofing and solar, we make sure your home is structurally prepared before you apply, which reduces delays and protects your investment in the long term.

If you are considering solar in Massachusetts, we can provide a full roof and solar readiness assessment and guide you through the MA SMART 3.0 Program application from start to finish.

How Roofing Impacts Solar Eligibility

Your roof is your first line of defense for your home. It is the protective covering you depend on to keep the interior of your home and its contents safe. When thinking about solar energy for your home, it is key to partner with a roofing company that you can trust to ensure that your solar panels are installed properly.

At Golden Group, we understand that solar panels are foreign objects on your roof. If your roof is compromised during solar installation, everything inside your home can be at risk.

In Massachusetts, snowstorms, heavy rains, and high winds are not uncommon. Your roof not only has to handle the weight of the solar panels themselves, but also the added weight of snow or ice in winter. It must withstand high winds and other weather that can affect the integrity of your roof and lead to damage and leaks.

Golden Group professionals are roofing and solar experts. We know that the condition of your roof matters when you are considering adding a solar system. We inspect your roof to determine whether it is sound enough for solar panels. We let you know if integrating a new roof project before solar panel installation makes sense and why.

The Golden Group Solar and Roofing Integrated Philosophy

Solar technology has advanced to the point today where both solar systems and new roofs are designed to last around twenty-five years. Putting a new solar system on an old roof that may need replacing soon doesn’t make financial or practical sense. If the roofing needs replacement after the solar panels are in place, the solar system will need to be removed and reinstalled (or scrapped) after a new roof is installed.

It is best practice to install solar footings on the roof deck at the same time the shingles are installed. When placing solar footings on an old roof, the existing shingles need to be lifted, which can destroy the integrity of the roof.

In Massachusetts, weather variables mean harsh temperatures and heavy snow in the winter, salt air near the coast, and fluctuating temperatures year-round. Smart roofing and solar systems will handle these extremes while maximizing energy efficiency. Combining solar with a high-performance roofing material can improve insulation, which helps to reduce heating and cooling costs throughout the year.

At Golden Group, we take pride in maximizing your investment in solar energy with our unique two-in-one process. We seamlessly integrate a new roof with solar panel installation for the greatest efficiency and durability. Our trained professionals know how to fully integrate solar and roof installation. We invest in premium-grade materials for both roofing and solar panels. We take care of everything from the site evaluations, energy analysis, roofing plan, permit applications, any available tax credits or rebates, and warranties. We work with your utility company and are responsible for the entire project, giving you one point of contact and the best customer service.

Frequently Asked Questions

“How long do the incentives last?”

“Can I combine SMART 3.0 Program with a federal tax credit?”

At the end of 2025 the Federal government significantly reduced or phased out tax credits for solar, resulting in the expiration of the 30% Residential Clean Energy Credit, which was originally set through 2032. However, other incentives in Massachusetts are still available.

“Do I need permits in MA?”

In Massachusetts, solar panel installation requires a building permit, an electrical permit, and sometimes zoning approval for structural/safety compliance. Key documentation includes a stamped structural engineer plan, electrical diagrams, site plan, and installer certifications. Most projects require a utility interconnection application for grid-tied systems. Golden Group will assist in navigating the application and permitting processes.