"NEW SECTION.  Sec. 1   A new section is added to chapter 82.16 RCW to read as follows:
     It is the intent of the legislature, in modifying the existing renewable energy investment cost recovery incentive program, to improve utilization of the incentive by state residents, utilities, and businesses, streamline program administration, and incubate the development of clean energy technology. The clean technology sector of Washington's economy has been experiencing rapid growth, even in a time when other sectors have been stagnant or in a recession. In enacting incentives for renewable energy systems, the legislature intends to continue to grow a vibrant clean technology sector in Washington.

Sec. 2   RCW 82.16.110 and 2011 c 179 s 2 are each amended to read as follows:
     The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Administrator" means an owner and assignee of a community solar project as defined in subsection (((2))) (3)(a)(i)(A) or (a)(ii)(A) of this section that is responsible for applying for the investment cost recovery incentive on behalf of the other owners and performing such administrative tasks on behalf of the other owners as may be necessary, such as receiving investment cost recovery incentive payments, and allocating and paying appropriate amounts of such payments to the other owners.
     (2) "Commission" means the Washington state utilities and transportation commission.
     (3)(a) "Community solar project" means:
     (i) For solar energy systems certified on or before June 30, 2014:
     (A) A solar energy system that is capable of generating up to seventy-five kilowatts of electricity and is owned by local individuals, households, nonprofit organizations, or nonutility businesses that is placed on the property owned by a cooperating local governmental entity that is not in the light and power business or in the gas distribution business;
     (((ii))) (B) A utility-owned solar energy system that is capable of generating up to seventy-five kilowatts of electricity and that is voluntarily funded by the utility's ratepayers where, in exchange for their financial support, the utility gives contributors a payment or credit on their utility bill for the value of the electricity produced by the project; or
     (((iii))) (C) A solar energy system, placed on the property owned by a cooperating local governmental entity that is not in the light and power business or in the gas distribution business, that is capable of generating up to seventy-five kilowatts of electricity, and that is owned by a company whose members are each eligible for an investment cost recovery incentive for the same customer-generated electricity as provided in RCW 82.16.120.
     (ii) For solar energy systems certified on or after July 1, 2014:
     (A) A solar energy system that is capable of generating up to seventy-five kilowatts of electricity and is owned by local individuals, households, nonprofit organizations, or nonutility businesses that is placed on property owned by a cooperating state or local governmental entity, nonprofit organization, or educational institution;
     (B) A utility-owned solar energy system that is capable of generating up to seventy-five kilowatts of electricity and that is voluntarily funded by the utility's ratepayers where, in exchange for their financial support, the utility gives contributors a payment or credit on their utility bill for the value of the electricity produced by the project; or
     (C) A solar energy system, placed on the property owned by a cooperating local governmental entity that is not in the light and power business or in the gas distribution business, that is capable of generating up to seventy-five kilowatts of electricity, and that is owned by a company whose members are each eligible for an investment cost recovery incentive for the same eligible electricity.
     (b) For the purposes of "community solar project" as defined in (a) of this subsection:
     (i) "Company" means an entity that is:
     (A)(I) A limited liability company;
     (II) A cooperative formed under chapter 23.86 RCW; or
     (III) A mutual corporation or association formed under chapter 24.06 RCW; and
     (B) Not a "utility" as defined in this subsection (((2))) (3)(b); ((and))
     (ii) "Nonprofit organization" means an organization exempt from taxation under 26 U.S.C. Sec. 501(c)(3) of the federal internal revenue code of 1986, as amended, as of January 1, 2009; and
     (iii) "Utility" means a light and power business, an electric cooperative, or a mutual corporation that provides electricity service.
     (((3))) (4) "Customer-generated electricity" means a community solar project or the alternating current electricity that is generated from a renewable energy system located in Washington and installed on an individual's, businesses', or local government's real property that is also provided electricity generated by a light and power business. Except for community solar projects, a system located on a leasehold interest does not qualify under this definition. Except for utility-owned community solar projects, "customer-generated electricity" does not include electricity generated by a light and power business with greater than one thousand megawatt hours of annual sales or a gas distribution business.
     (((4))) (5) "Economic development kilowatt-hour" means the actual kilowatt-hour measurement of customer-generated or eligible electricity multiplied by the appropriate economic development factor.
     (((5))) (6) "Eligible electricity" means:
     (a) Electricity generated by a community solar project, as defined in subsection (3)(a)(ii) of this section;
     (b) Electricity generated by an energy system located in Washington, where the customer owns the real property where the system is installed and does not merely possess a leasehold interest, and the system is:
     (i) A utility-owned solar energy system, as defined in subsection (3)(a)(ii)(B) of this section, installed on the premises of a customer of the utility; or
     (ii) A renewable energy system located in Washington and installed on a person's or entity's real property that is also provided electricity generated by a utility;
     (c) Electricity generated by a project developed pursuant to a utility-owned solar energy program;
     (d) Electricity generated by a leased energy system; and
     (e) Customer-generated electricity generated by a system for which a person or entity applied for incentive payments prior to July 1, 2014.
     (7) "Leased energy system" means a renewable energy system that:
     (a) Is located in Washington, installed on an individual's, business's, or local government's real property, and owned by an electric utility or a third-party vendor; and
     (b) Has been specifically authorized to offer service to retail electric customers by a statute that establishes regulatory oversight and consumer protections for such systems.
     (8) "Local governmental entity" means any unit of local government of this state including, but not limited to, counties, cities, towns, municipal corporations, quasi-municipal corporations, special purpose districts, and school districts.
     (((6))) (9) "Photovoltaic cell" means a device that converts light directly into electricity without moving parts.
     (((7))) (10) "Renewable energy system" means a solar energy system, an anaerobic digester as defined in RCW 82.08.900, or a wind generator used for producing electricity.
     (((8))) (11) "Solar energy system" means any device or combination of devices or elements that rely upon direct sunlight as an energy source for use in the generation of electricity.
     (((9))) (12) "Solar inverter" means the device used to convert direct current to alternating current in a solar energy system.
     (((10))) (13) "Solar module" means the smallest nondivisible self-contained physical structure housing interconnected photovoltaic cells and providing a single direct current electrical output.
     (((11))) (14) "Stirling converter" means a device that produces electricity by converting heat from a solar source utilizing a stirling engine.
     (15) "Storage system" means a system or technology that can store electricity generated by a renewable energy system or systems at up to twenty percent of the maximum total daily output of the renewable energy system or systems to which the storage system is coupled. A storage system can be coupled to a renewable energy system on the premises where the system is located or can be coupled to multiple systems on any premises served by the distribution feeder where the renewable energy systems are located.
     (16) "Utility" means a consumer-owned utility or investor-owned utility as those terms are defined in RCW 19.280.020.
     (17) "Utility solar energy program" means a leased energy systems program offered by a utility that has been specifically authorized by state law to offer such service to retail electric customers in a statute that establishes regulatory oversight and consumer protections for such systems.
     (18)(a) "Economic development solar module" means a solar module that is manufactured in Washington and meets the following criteria:
     (i) The definition of manufacturing as defined in WAC 458-20-136 as of January 1, 2014; and
     (ii) The solar module is produced at a manufacturing facility located in Washington that is registered and authorized to manufacture and apply the UL 1703 certification mark for that solar photovoltaic module by underwriters laboratory (UL), or an equivalent UL-approved independent certification agency; and
     (iii) The UL 1703 certification mark for the solar module, as approved by UL or an equivalent UL-approved independent certification agency, must be physically applied to the module at the manufacturing facility described in (a)(ii) of this subsection (18).
     (b) For purposes of (a) of this subsection (18), the act of simply attaching a microinverter, direct current optimizer, or other power electronics to a solar photovoltaic module that has received UL 1703 certification marks outside Washington from UL, or an equivalent UL-approved independent certification agency, may not be considered manufactured in Washington.

NEW SECTION.  Sec. 3   A new section is added to chapter 82.16 RCW to read as follows:
     (1) Beginning July 1, 2014, a person or entity who has applied for an incentive payment under RCW 82.16.120 on or before June 30, 2014, and was eligible to receive such an incentive payment may apply to receive additional incentive payments for eligible electricity, as provided in this section.
     (2) The person or entity may receive incentive payments for eligible electricity generated through June 30, 2020, or for a total of ten years from the date of certification under RCW 82.16.120, whichever date comes first.
     (a) A certification, once issued, may not be retroactively changed due to evolutionary standards or interpretations of the program administrators.
     (b) Certification of a renewable energy system follows the system with the transfer of property.
     (3) By July 1, 2014, the department must transfer to the commission all records necessary to carry out the remaining incentive payments due under this section.
     (4) In order to continue to receive incentive payments under the authority of this section, any person, administrator of a community solar project, or company that received incentive payments under RCW 82.16.120 must pay a one-time administrative fee to the commission and submit an application for certification, as provided in section 4 of this act. The commission is authorized to establish such fee as necessary in order to process records required to administer the program and make available incentive payments under this section.
     (5) Each year, by August 1st, the applicant must apply to the commission to receive the incentive payment, following the application process established in section 4 of this act.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.16 RCW to read as follows:
     (1)(a) Beginning July 1, 2014, any person, entity, utility, or administrator or company owner of a community solar project may apply to the commission for the commission to issue a certification authorizing the utility serving the situs of the system to remit an annual investment cost recovery incentive for each economic development kilowatt-hour of eligible electricity generated.
     (b) Annual investment cost recovery incentives allowed under this subsection for a system that is a leased energy system may not be assigned to a financial institution.
     (c) Annual investment cost recovery incentives allowed under this subsection for a system that already received incentive payments under RCW 82.16.120 are subject to the limitations established in section 3 of this act.
     (d) In the case of a community solar project, the administrator must apply for the investment cost recovery incentive on behalf of each of the other owners.
     (e) In the case of a company-owned community solar project, the company owning the community solar project must apply for the investment cost recovery incentive on behalf of each member of the company.
     (2)(a) Before submitting to the commission for the first time the certification for the incentive allowed under subsection (1) of this section, the applicant must submit to the commission a processing fee and an application for certification, in a form and manner prescribed by the commission that includes, but is not limited to, the following information:
     (i) The name and address of the applicant and location of the renewable energy system.
     (A) If the applicant is an administrator of a community solar project, the certification must also include the name and address of each of the owners of the community solar project.
     (B) If the applicant is a company that owns a community solar project, the certification must also include the name and address of each member of the company;
     (ii) The applicant's tax registration number;
     (iii) An affidavit that the premises on which the system applying for the incentive either:
     (A) Is not receiving, and has not received, any incentive under RCW 82.16.120; or
     (B) For certification applications submitted after July 1, 2014, pursuant to section 3 of this act, a statement of the date of the notification from the department stating that the renewable energy system was eligible to receive incentives under RCW 82.16.120;
     (iv) That the electricity produced by the applicant meets the definition of eligible electricity, and that the renewable energy system produces electricity with:
     (A) Any solar inverters and economic development solar modules manufactured in Washington state;
     (B) A wind generator powered by blades manufactured in Washington state;
     (C) A solar inverter manufactured in Washington state;
     (D) An economic development solar module manufactured in Washington state;
     (E) A stirling converter manufactured in Washington state; or
     (F) Solar or wind equipment manufactured outside of Washington state;
     (v) Storage system used, if any;
     (vi) A statement of the amount of eligible electricity and economic development kilowatt-hours expected to be generated by the renewable energy system and an estimate of the annual electrical use of the premises;
     (vii) That the electricity can be transformed or transmitted for entry into or operation in parallel with electricity transmission and distribution systems;
     (viii) The date that the renewable energy system received its final electrical permit from the applicable local jurisdiction, as well as a copy of the permit; and
     (ix) Any other information the commission deems would be helpful in facilitating the review of the performance of the tax preferences by the joint legislative audit and review committee, as described in section 6 of this act.
     (b) Within thirty days of receipt of the application for certification and the final electrical permit from the local jurisdiction, the commission must notify the applicant and the utility serving the situs of the system by mail, or electronically, whether the renewable energy system qualifies and is certified for an incentive under this section. System certifications and the information contained therein are subject to disclosure under RCW 82.32.330(3)(l).
     (c) Except as provided in section 3 of this act, once a system is certified by the commission to be eligible for the incentive, that certification is valid for ten years and may not be retroactively changed due to evolutionary standards or interpretations by the commission or the department, except for errors in the original application or certification. Certification of a renewable energy system follows the system with the transfer of property.
     (3)(a) After a system is certified by the commission, an initial application for the incentive under this section must be made to the department and the participating utility serving the situs of the system in a form and manner prescribed by the commission, after consultation with the department, that includes, but is not limited to, the following information:
     (i) The name and address of the applicant and location of the renewable energy system.
     (A) If the applicant is an administrator of a community solar project, the application must also include the name and address of each of the owners of the community solar project.
     (B) If the applicant is a company that owns a community solar project, the application must also include the name and address of each member of the company.
     (C) If the applicant is a utility, the person designated by the utility;
     (ii) The applicant's tax registration number; and
     (iii) The date of the notification from the commission stating that the renewable energy system is certified and eligible for the incentives under this section.
     (b) Within sixty days of receipt of notification of the application and approval by the department, the utility serving the situs of the system must notify the department of any abnormal production claims and, if none are identified, must issue the incentive payment.
     (c) After the first year in which an incentive payment has been authorized by the utility as provided under (b) of this subsection, persons receiving the incentive must provide a statement, by August 1st of each year, in the form of a signed affidavit to the department of the amount of kilowatt-hours of eligible electricity generated by, and the amount of economic development kilowatt-hours attributable to, the renewable energy system in the prior fiscal year. The amount of eligible electricity generated, in kilowatt-hours, may be determined from a reading of the inverter or production meter connected to the system, at the option of the utility. The amount of economic development kilowatt-hours must be calculated by the amount of eligible electricity multiplied by the multipliers certified in the system certification.
     (d) Persons and entities applying to receive incentives must take a digital photo on the last day of each fiscal year of the production meter or inverter reading and must keep and preserve, for a period of five years, the digital photo as may be necessary to verify, upon request, that the correct amount of incentive was applied for and received.
     (e) The department must calculate, for the prior fiscal year, and provide to the utility the amount of the incentive payment due to each utility customer, utility, and community solar project, located on the premises serviced by that utility and the total amount of credit for each utility against tax due under this chapter. The utility must report to the department any abnormal production claims.
     (f)(i) Persons and entities receiving incentive payments must keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of incentive applied for and received. Such records must be open for examination at any time upon notice by the department. If upon examination of any records or from other information obtained by the department it appears that an incentive has been paid in an amount that exceeds the correct amount of incentive payable, the department may assess against the person that received the excess incentive for the amount found to have been paid in excess of the correct amount of incentive payable and must add thereto interest and may assess penalties on the amount. Interest and penalties are assessed in the manner that the department assesses penalties and interest upon delinquent tax under RCW 82.32.050, except that interest and penalties must be deducted from any future incentive payments that may be due.
     (ii) If it appears that the amount of incentive paid is less than the correct amount of incentive payable, the department may authorize additional payment to the utility or utility customer certified to receive incentives and additional credit due to the utility.
     (iii) If the department finds that a person has falsely reported annual electricity production or consumption under this section with the intent to claim entitlement to a greater incentive payment than the person is eligible to receive under this section, the department must impose a penalty, deducting from any incentive payment that would otherwise be due the sum of five hundred dollars or fifty percent of the incentive payment due, whichever is greater.
     (4) Once a system is certified by the commission and has been authorized by and has signed an interconnection agreement with the utility serving the situs of the system, it will be considered to have commenced operation. The eligible electricity base rate used to calculate the investment cost recovery incentive, payable for a period of ten years from commencement of operation, must be based on the year in which the system commenced operation as follows:

Sec. 5   RCW 82.16.130 and 2010 c 202 s 3 are each amended to read as follows:
     (1) A ((light and power business shall)) utility issuing incentive payments under RCW 82.16.120 or section 3 or 4 of this act must be allowed a credit against taxes due under this chapter in an amount equal to investment cost recovery incentive payments made in any fiscal year under RCW 82.16.120, section 3 of this act, and section 4 of this act. The credit ((shall)) must be taken in a form and manner as required by the department. The credit under this section for the fiscal year may not exceed one-half percent of the ((businesses')) utility's taxable power sales due under RCW 82.16.020(1)(b) or ((one)) two hundred fifty thousand dollars, whichever is greater. Incentive payments to participants in a utility-owned community solar project as defined in RCW 82.16.110(((2))) (3)(a)(((ii))) (i)(B) or in section 3 of this act may only account for up to twenty-five percent of the total allowable credit. Incentive payments to participants in a company-owned community solar project as defined in RCW 82.16.110(((2))) (3)(a)(((iii))) (i)(C) or in section 3 of this act may only account for up to five percent of the total allowable credit. The credit may not exceed the tax that would otherwise be due under this chapter. Refunds shall not be granted in the place of credits. Expenditures not used to earn a credit in one fiscal year may not be used to earn a credit in subsequent years. Incentive payments for renewable energy systems greater than ten kilowatts may not claim more than fifty percent of the total allowable credit.
     (2) For any ((business)) utility that has claimed credit for amounts that exceed the correct amount of the incentive payable under RCW 82.16.120 or section 4 of this act, the amount of tax against which credit was claimed for the excess payments ((shall be)) is immediately due and payable. The department ((shall)) must assess interest but not penalties on the taxes against which the credit was claimed. Interest ((shall)) must be assessed at the rate provided for delinquent excise taxes under chapter 82.32 RCW, retroactively to the date the credit was claimed, and ((shall)) accrues until the taxes against which the credit was claimed are repaid.
     (3) Each utility making incentive payments and claiming tax credits pursuant to this section must post on its web site and update quarterly a report of the allowable credit limit established under subsection (1) of this section and an estimate of the amount of credit that has not yet been allocated for incentive payments to certified renewable energy systems the situs of which is served by the utility.
     (4) The right to earn tax credits under this section expires June 30, ((2020)) 2028. Credits may not be claimed after June 30, ((2021)) 2029.

NEW SECTION.  Sec. 6   A new section is added to chapter 82.16 RCW to read as follows:
     (1) This section is the tax preference performance statement for the tax preference and incentives created under RCW 82.16.130 and sections 3 and 4 of this act. This performance statement is only intended to be used for subsequent evaluation of the tax preference and incentives. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment or for certification under section 4 of this act.
     (2) The legislature categorizes the tax preference and incentive created in this act as intended to induce certain designated behavior by taxpayers, as indicated in RCW 82.32.808(2)(a), and to create or retain jobs, as indicated in RCW 82.32.808(2)(c).
     (3)(a) The legislature's public policy objective is to increase and improve utilization of clean energy technology in Washington by providing the incentive in section 3 of this act and the credit in section 6 of this act.
     (b) It is also the objective of the legislature to increase the number of jobs in the clean energy technology industry in Washington. It is the legislature's intent to provide the incentives in sections 3 and 4 of this act and the credit in RCW 82.16.130 in order to reduce the costs associated with installing and operating clean energy systems by persons or entities receiving an incentive in sections 3 and 4 of this act and to reduce the costs for providing those incentives by entities receiving a credit in RCW 82.16.130, thereby increasing the ability for clean energy technology firms to access the energy market and expand their operations in Washington, thereby increasing the number of jobs in the clean energy technology industry in Washington.
     (4) As part of its 2018 tax preference reviews conducted under chapter 43.136 RCW, the joint legislative audit and review committee must review the tax preferences and incentives in RCW 82.16.120, 82.16.130, and sections 3 and 4 of this act. The legislature intends for the legislative auditor to recommend extending the expiration date of the tax preference if a review finds that the following performance milestones have been met:
     (a) Increased utilization of the available tax credits, as evidenced by:
     (i) A one hundred percent increase in the number of solar energy systems installed and receiving the incentive, from the 2012 baseline; and
     (ii) A one hundred percent increase in the total generating capacity of installed systems, from the 2012 baseline;
     (b) A decrease over time in the levelized cost of the systems receiving the tax preferences;
     (c) Growth of solar-related employment, as evidenced by:
     (i) An increase in the total number and per capita rate of solar energy-related jobs in Washington, as reported by a relevant trade association in the state; and
     (ii) Achievement of a top ten national ranking for solar energy-related employment and a top nine ranking for per capita solar energy-related employment, as reported in a nationally recognized report; and
     (d) Leveraging of nonstate funds, as measured by a report of the total dollar value of tax credits awarded within each county and zip code, and the total amount of nonstate funds leveraged within each county and zip code.
     (5) In order to obtain the data necessary to perform the review in subsection (4) of this section, the joint legislative audit and review committee may refer to the data collected by the commission and the department under the application and certification process established in section 4 of this act.
     (6) The department is encouraged to collect, through the application process, data from persons receiving the incentive payments created in this act, as necessary, and may collect data from other interested persons to report on progress toward achieving the performance milestones listed in subsection (4) of this section.
     (7) All recipients of tax credits or incentive payments awarded under this chapter must provide any data requested by the commission or the joint legislative audit and review committee for reporting purposes. Failure to comply may result in the loss of a tax credit award or incentive payment in the following year.

Sec. 7   RCW 82.16.120 and 2011 c 179 s 3 are each amended to read as follows:
     (1)(a) Any individual, business, local governmental entity, not in the light and power business or in the gas distribution business, or a participant in a community solar project may apply to the light and power business serving the situs of the system, each fiscal year beginning on July 1, 2005, and ending June 30, 2014, for an investment cost recovery incentive for each kilowatt-hour from a customer-generated electricity renewable energy system.
     (b) In the case of a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(i)(A), the administrator must apply for the investment cost recovery incentive on behalf of each of the other owners.
     (c) In the case of a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(((iii))) (i)(C), the company owning the community solar project must apply for the investment cost recovery incentive on behalf of each member of the company.
     (2)(a) Before submitting for the first time the application for the incentive allowed under subsection (4) of this section, the applicant must submit to the department of revenue and to the climate and rural energy development center at the Washington State University, established under RCW 28B.30.642, a certification in a form and manner prescribed by the department that includes, but is not limited to, the following information:
     (i) The name and address of the applicant and location of the renewable energy system.
     (A) If the applicant is an administrator of a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(i)(A), the certification must also include the name and address of each of the owners of the community solar project.
     (B) If the applicant is a company that owns a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(((iii))) (i)(C), the certification must also include the name and address of each member of the company;
     (ii) The applicant's tax registration number;
     (iii) That the electricity produced by the applicant meets the definition of "customer-generated electricity" and that the renewable energy system produces electricity with:
     (A) Any solar inverters and solar modules manufactured in Washington state;
     (B) A wind generator powered by blades manufactured in Washington state;
     (C) A solar inverter manufactured in Washington state;
     (D) A solar module manufactured in Washington state;
     (E) A stirling converter manufactured in Washington state; or
     (F) Solar or wind equipment manufactured outside of Washington state;
     (iv) That the electricity can be transformed or transmitted for entry into or operation in parallel with electricity transmission and distribution systems; and
     (v) The date that the renewable energy system received its final electrical permit from the applicable local jurisdiction.
     (b) Within thirty days of receipt of the certification the department of revenue must notify the applicant by mail, or electronically as provided in RCW 82.32.135, whether the renewable energy system qualifies for an incentive under this section. The department may consult with the climate and rural energy development center to determine eligibility for the incentive. System certifications and the information contained therein are subject to disclosure under RCW 82.32.330(3)(l).
     (3)(a) By August 1st of each year application for the incentive must be made to the light and power business serving the situs of the system by certification in a form and manner prescribed by the department that includes, but is not limited to, the following information:
     (i) The name and address of the applicant and location of the renewable energy system.
     (A) If the applicant is an administrator of a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(i)(A), the application must also include the name and address of each of the owners of the community solar project.
     (B) If the applicant is a company that owns a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(((iii))) (i)(C), the application must also include the name and address of each member of the company;
     (ii) The applicant's tax registration number;
     (iii) The date of the notification from the department of revenue stating that the renewable energy system is eligible for the incentives under this section; and
     (iv) A statement of the amount of kilowatt-hours generated by the renewable energy system in the prior fiscal year.
     (b) Within sixty days of receipt of the incentive certification the light and power business serving the situs of the system must notify the applicant in writing whether the incentive payment will be authorized or denied. The business may consult with the climate and rural energy development center to determine eligibility for the incentive payment. Incentive certifications and the information contained therein are subject to disclosure under RCW 82.32.330(3)(l).
     (c)(i) Persons, administrators of community solar projects, and companies receiving incentive payments must keep and preserve, for a period of five years, suitable records as may be necessary to determine the amount of incentive applied for and received. Such records must be open for examination at any time upon notice by the light and power business that made the payment or by the department. If upon examination of any records or from other information obtained by the business or department it appears that an incentive has been paid in an amount that exceeds the correct amount of incentive payable, the business may assess against the person for the amount found to have been paid in excess of the correct amount of incentive payable and must add thereto interest on the amount. Interest is assessed in the manner that the department assesses interest upon delinquent tax under RCW 82.32.050.
     (ii) If it appears that the amount of incentive paid is less than the correct amount of incentive payable the business may authorize additional payment.
     (4) Except for community solar projects, the investment cost recovery incentive may be paid fifteen cents per economic development kilowatt-hour unless requests exceed the amount authorized for credit to the participating light and power business. For community solar projects, the investment cost recovery incentive may be paid thirty cents per economic development kilowatt-hour unless requests exceed the amount authorized for credit to the participating light and power business. For the purposes of this section, the rate paid for the investment cost recovery incentive may be multiplied by the following factors:
     (a) For customer-generated electricity produced using solar modules manufactured in Washington state or a solar stirling converter manufactured in Washington state, two and four-tenths;
     (b) For customer-generated electricity produced using a solar or a wind generator equipped with an inverter manufactured in Washington state, one and two-tenths;
     (c) For customer-generated electricity produced using an anaerobic digester, or by other solar equipment or using a wind generator equipped with blades manufactured in Washington state, one; and
     (d) For all other customer-generated electricity produced by wind, eight-tenths.
     (5)(a) No individual, household, business, or local governmental entity is eligible for incentives provided under subsection (4) of this section for more than five thousand dollars per year.
     (b) Except as provided in (c) through (e) of this subsection (5), each applicant in a community solar project is eligible for up to five thousand dollars per year.
     (c) Where the applicant is an administrator of a community solar project as defined in RCW 82.16.110(((2))) (3)(a)(i)(A), each owner is eligible for an incentive but only in proportion to the ownership share of the project, up to five thousand dollars per year.
     (d) Where the applicant is a company owning a community solar project that has applied for an investment cost recovery incentive on behalf of its members, each member of the company is eligible for an incentive that would otherwise belong to the company but only in proportion to each ownership share of the company, up to five thousand dollars per year. The company itself is not eligible for incentives under this section.
     (e) In the case of a utility-owned community solar project, each ratepayer that contributes to the project is eligible for an incentive in proportion to the contribution, up to five thousand dollars per year.
     (6) If requests for the investment cost recovery incentive exceed the amount of funds available for credit to the participating light and power business, the incentive payments must be reduced proportionately.
     (7) The climate and rural energy development center at Washington State University energy program may establish guidelines and standards for technologies that are identified as Washington manufactured and therefore most beneficial to the state's environment.
     (8) The environmental attributes of the renewable energy system belong to the applicant, and do not transfer to the state or the light and power business upon receipt of the investment cost recovery incentive.
     (9) No incentive may be paid under this section for kilowatt-hours generated before July 1, 2005, or after June 30, 2020.
     (10) An individual, business, local governmental entity, not in the light and power business or in the gas distribution business, or a participant in a community solar project who has applied for and received an incentive under this section may continue to receive incentive payments after June 30, 2014, as provided in sections 3 and 4 of this act."