B.__A solar thermal system designed to heat water, as defined in subsection 1, paragraph I, subparagraph (2), that is installed by a licensed plumber who has been certified by the commission qualifies for a rebate of 25% of the cost of the system, including installation, or $500, whichever is less.

C.__A solar thermal system designed to heat air, as defined in subsection 1, paragraph I, subparagraph (2), qualifies for a rebate of 25% of the cost of the system, including installation, or $500, whichever is less.

In the case of a newly constructed residence, the rebate must be available to the original owner or occupant.

Sec. 6. 35-A MRSA §3211-A, sub-§11, ķA, as enacted by PL 2001, c. 624, §4, is amended to read:

A. A description of actions taken by the commission pursuant to this section, including descriptions of all conservation and solar energy rebate programs implemented during the prior 12 months and all conservation and solar energy rebate programs that the commission plans to implement during the next 12 months, a description of how the commission determines the cost effectiveness of each conservation and solar energy rebate program and its assessment of the cost effectiveness of programs implemented during the prior 12 months;

Sec. 7. 36 MRSA §1760, sub-§88 is enacted to read:

88. Solar energy equipment.__Beginning October 1, 2005, sales of solar energy equipment directly related to the installation of a qualified solar energy system, as defined in Title 35-A, section 3211-A, subsection 1, paragraph I, that is being used as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of an individual's principal residence or commercial building located in the State.

Sec. 8. 36 MRSA §5219-Y is enacted to read:

§5219-Y.__Income tax credit for installation of solar thermal

system