Although New York has the largest of several state tax credit incentives for homeowners installing rooftop solar, the state’s “rooftop solar gap” is large, leaving many low-income residents unable to take full advantage of incentives, according to a new report from think tank Win Climate.

New York’s State Solar Tax Credit has paid for 25% of a rooftop solar installation, or $5,000 – whichever is less. The Residential Solar Tax Credit Reform Act (S3596/ A6739) made the tax credit fully refundable, with the intention of allowing low-income homeowners and residents to benefit, and increased the tax credit amount to $10,000.

The report, Closing NY’s Rooftop Solar Gap, aimed to analyze how many New York residents have utilized the State Solar Tax Credit, and how the Residential Solar Tax Credit Reform Act could impact the cost of solar for low-income residents. The “rooftop solar gap” is the difference in rooftop solar installation rates between households making more and less than $50,000 per year.

Per the report, New York homeowners with an annual income of more than $50,000 are 2.5 times more likely to have rooftop solar than those making below $50,000, as those making below $50,000 often don’t pay enough income tax to fully claim the credit. Households making less than $50,000 annually make up 24% of owner-occupied houses in New York, but have only received 5% of residential tax credit subsidies.