# COMAR Title 14 — Independent Agencies

## Subtitle 26 — Maryland Energy Administration

### Chapter 07 — Maryland Energy Storage Systems Income Tax Credit Program

#### Regulation .04 Qualifying Energy Storage Systems.

*COMAR 14.26.07.04*

A. Qualifying energy storage systems may store the following types of energy for use as electrical energy at a later date or in a process that offsets electricity use at peak times:

  (1) Electrical energy;

  (2) Mechanical energy;

  (3) Chemical energy; or

  (4) Thermal energy.

B. Qualifying energy storage systems shall maintain certain safety criteria, namely:

  (1) Use equipment certified by a nationally recognized testing laboratory (NRTL);

  (2) Be installed by a licensed electrician, for electrical systems; and

  (3) Be in compliance with all applicable building and fire codes.

C. Qualifying energy storage systems shall also meet the following:

  (1) Be installed in Maryland; and

  (2) Abide by Maryland regulations regarding interconnection with the electric utility and grid, if applicable.

D. The Administration may adjust energy storage system qualifications across program years.