REITs and SGIPs
A solar incentive payment from a utility counts as good income for a real estate investment trust.
A REIT asked the IRS about such a payment. The REIT will share in the incentive payment as a partner in a partnership that owns a shopping center. The partnership plans to buy or lease a solar rooftop system to put on the roof.
The local municipal utility will make a one-time lump-sum payment to the partnership as a reward for installing solar. The amount of the payment is tied to the installed cost of the system or else calculated under a formula based on the expected output. If the output formula is used