Increases the amount of residential solar tax credits

This bill increases the residential solar tax credit to 26% of qualified solar equipment costs, with new maximum credit amounts: $3,750 for installations before 2026, $5,000 for installations in 2026, and $10,000 for installations in 2027 and after. It applies to homeowners who install solar systems in their principal residence within the state, covering equipment purchases, long-term leases (10+ years), and power purchase agreements (10+ years). The credit can be carried over for up to five years if it exceeds annual tax liability, and for low-income taxpayers or those in disadvantaged communities, excess credit may be refunded starting in 2026.