Smart Solar Permitting Platform established; residential solar energy systems. Creates the Smart Solar Permitting Platform (the Platform) to serve as a tool for (i) contractors to obtain permits for the construction of residential solar energy systems and (ii) localities to process applications for such permits. The bill requires the Department of Energy to establish, launch, and administer an internet-based platform that automates plan review and instantly releases a permit or a permit revision to construct certain residential solar energy systems that comply with any applicable building codes and state laws. The bill requires localities to allow contractors to submit an application to construct a residential solar energy system through the Platform or through an alternative automated solar permitting platform by January 1, 2028. The bill requires any locality that chooses to use an alternative automated solar permitting platform to submit an annual report to the Department no later than March 1 of each year. The bill directs the Department of Energy to establish, launch, and administer the Platform by July 1, 2027.