Why is Solar credit in MA being split up 15% for this year and 15% to be carried over to next year instead of full 30% in full?

coltkaiya — Sat, 01 Jun 2019 20:31:12 GMT

This, from Mass.gov: For the credit, you're allowed the s...

CherylW — Sat, 01 Jun 2019 20:31:14 GMT

This, from Mass.gov:

For the credit, you're allowed the smaller of:

For the full text, see here.

Unless you have a credit that is larger than the tax you owe, you won't have a carryover to next year.