The proposed bill, General Assembly Proposed Bill No. 899, aims to establish a uniform solar capacity tax on equipment and devices specifically designed for collecting solar energy and generating electricity through the photovoltaic effect. This tax is intended to create a standardized approach to taxing solar energy equipment across the state, promoting consistency and clarity in the application of tax laws related to solar energy.

The bill does not include any deletions from current law but introduces new legal language to implement this uniform solar capacity tax. The initiative reflects a growing recognition of the importance of solar energy in the state's energy landscape and seeks to ensure that the taxation framework supports the development and use of renewable energy sources.