http://theenergycollective.com/eric-wesoff/672236/solar-policy-battle-irs-now-part-fierce-debate-over-how-value-solar-powerKarl Rabago of Austin Energy is quoted in this article discussing Net Metering vs Value Of Solar Tariffs and the tax implications of each. Apparently, we're all going to have to wait for the IRS to come to a common interpretation of the statutes as written.
