Note: Emergency regulations for SMART 3.0 were filed and made effective in June 2025, alongside a public hearing schedule for comments. Regulations also include a sunset for solar projects applying under the existing 2.0 incentive program rules. For additional updates, click here.
The Solar Massachusetts Renewable Target (SMART) Program provides per-kWh incentives for solar photovoltaic (PV) projects up to 5 MW, with certain exception based on project type. Under SMART 2.0 guidelines (25 CMR 20.00) the program is capped at a total of 3,200 MW, including an original capacity of 1,600 MW and an extended capacity of an additional 1,600 MW. SMART 2.0 incentives are available in the service territories of Eversource, National Grid, and Unitil through December 31, 2026, as a transition into SMART 3.0 (25 CMR 28.00)
SMART 3.0 Program Guidelines
The SMART 3.0 program applies to solar photovoltaic (PV) projects that are interconnected with the electric grid in Massachusetts and have a capacity of 5,000 kW or less. Exceptions apply for certain project types: up to 10,000 kW for floating solar for a given program year, up to 10,000 kW for individual brownfield/landfill projects, and up to 7,500 kW for individual dual-use agricultural preojects. For 2025, the total annual program capacity is 450 MW. This capacity will not roll over into future years. Each utility is allocated a minimum of 5% of the program capacity, with the remaining capacity distributed proportionally based on electric load. The Department of Energy Resources (DOER) may also approve uncapped capacity for certain projects, including:
Each program year also sets aside capacity for specific project categories:
Incentive Payments
Incentive payments vary based on the system type and are calculated using different formulas:
If multiple projects behind the same retail meter have different compensation rates, DOER may assign a blended rate weighted by each system’s AC capacity. For grouped projects (≤5,000 kW total) on a single parcel that receive an exception to project segmentation rules, DOER may assign a single Base Compensation Rate based on combined capacity.
Compensation Structure
Key compensation features include:
Base rates and adders may increase or decrease by up to 10% annually. Projects >25 kW may combine one locational adder and one off-taker-based adder. The brownfield adder is excluded from this limitation.
Energy Storage Requirements
Projects over 1,000 kW must:
Alternative On-Bill Credit (AOBC)
Mitigation Fee
Ground-mounted projects >250 kW not sited on previously developed land and not qualifying for a locational adder must pay a mitigation fee. The fee is calculated using a DOER-published formula, which includes a per-acre cap. 25% of the fee is due at application submission.
Development Limitations
Projects may not be developed on the following:
Implementing Sector: | State |
Category: | Financial Incentive |
State: | Massachusetts |
Incentive Type: | Performance-Based Incentive |
Web Site: | http://masmartsolar.com/ |
Administrator: | Department of Energy Resources / CLEAResult |
Start Date: | |
Eligible Renewable/Other Technologies: |
|
Incentive Amount: | Varies based on the system type |
Maximum Incentive: | Varies based on the system type |
Terms: | 20 years |
Eligible System Size: |
5 MW 7.5 MW (Individual dual-use agricultural projects) 10 MW (Individual brownfield and landfill projects; aggregate capacity for floating solar projects per program year) |
Ownership of Renewable Energy Credits: | Ownership of RECs transferred to utility |
Name: | Chapter 75 of the Acts of 2016 |
Date Enacted: | 04/11/2016 |
Name: | 225 CMR 20.00 (SMART 2.0) |
Date Enacted: | 08/25/2017 |
Name: | 225 CMR 28.00 (SMART 3.0) |
Date Enacted: | 06/20/2025 |
Name: | Archived SMART 2.0 DSIRE Program Overview |
Name: | MA SMART Program |
Organization: | CLEAResult |
Address: |
|
Phone: | (888) 989-7752 |
Email: | MA.SMART@clearesult.com |
This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.
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