Qualifying solar equipment— The term “qualifying solar equipment” means property described in clause (i) or (ii) of section 48(a)(3)(A) of the Internal Revenue Code of 1986.
State and local governments— The term “State and local governments” includes municipalities, counties, transit agencies, school districts, water districts, Indian tribes, and territories. Such term does not include an entity eligible for a credit allowed under section 48 of the Internal Revenue Code of 1986 with respect to qualifying solar equipment.
Establishment— The Secretary shall establish a program to award grants, on a competitive basis, to State and local governments for the design, purchase, and installation of qualifying solar equipment on rooftops or parking structures owned by the State or local government.