The answer is YES. The federal solar energy credit is 30% and the Hawaii credit is 35%, for a combined total of 65% of the cost of the installed PV system. Although some “experts” in the solar industry have publicly stated that these credits are not available to the association or the unit owners, this is not correct.
For the technically minded the pass-thru of federal solar energy credits can be found in IRS Revenue Ruling 82-108, Energy Credit Allocations, which discusses this matter in detail. In addition, the Hawaii Administrative Rules, Title 18, Chap. 235, Renewable Energy Technologies; Income Tax Credit; Citations, also discusses these pass-thru credits