How to Apply
Applicants can review the Application and Claim Checklist which details all of the documentation required for small and large applications.
Program Regulations
On August 28th, 2025, DOER filed final regulations for the SMART 3.0 Program with the Secretary of State's Office, under 225 CMR 28.00. (See summary of program changes.) DOER also made a single redline edit to the existing regulation, 225 CMR 20.00. The revised version of these regulations became effective upon publication in the Massachusetts Register on September 12, 2025.
Tariff Proceeding
On November 21, 2025, The Electric Distribution Companies (EDCs) jointly submitted a filing (25-175) to the Department of Public Utilities (DPU) for review and approval of the proposed SMART 3.0 Tariff. The EDCs proposed that the DPU review the filing in phases: (I) non-controversial and clarifying changes to the tariff and (II) additional revisions. The EDCs are not seeking approval of specific costs at this time.
Tariff Proceeding Status
DOER will update this page with the current status of the tariff proceeding and any pertinent information for program participants. On March 13, 2026, DOER filed a letter in the docket providing an overview of the annual SMART Program Assessment process, and the EDCs filed a revised version of the SMART 3.0 Tariff. These filings can be found at the following links:
DOER Letter regarding Program Assessment
You can also check the status of the proceeding in the DPU File Room, under Docket No. 25-175.
DOER will continue accepting applications and issuing Preliminary Statements of Qualification, but DOER will not be issuing Final Statements of Qualification until the tariff is approved. Please note that SMART incentive payments will not be backdated to the project's commercial operation date. The 20-year SMART tariff term will begin after DPU approval of the tariff and the issuance of a project's Final Statement of Qualification.
Annual Capacity and Rates
Per program regulations, DOER will publish an Annual Report with details on available capacity, set asides, and incentive rates for the applicable Program Year. After the first Program Year, each subsequent Program Year will accept applications from January 1 through December 31 of the applicable year.
Program Year 2026
On October 1st, DOER published the Draft Program Year 2026 Annual Report. DOER accepted public comments on the draft report until October 31, 2025.The public comments that DOER received on the Draft Annual Report can be found here: Public Comments.
Below are the accompanying files from the Program Year 2026 Annual SMART Program Assessment:
On December 1st, DOER published the Final Program Year 2026 Annual Report. DOER began accepting applications for Program Year 2026 on January 1, 2026.
Program Year 2026 Annual Report
Per the report, Program Year 2026 will have 600 MWAC of available capacityfor STGUs subject to the capacity cap.
Program Year 2026 Flat Incentive Rates
| STGU Type | Flat Incentive Rate |
|---|---|
| SGTUs ≤25 kWAC | $0.03/kWh |
| Low Income SGTUs | $0.06/kWh |
Program Year 2026 Base Compensation Rates
| STGU Capacity | Base Compensation Rate ($/kWh) |
|---|---|
| >25 and ≤250 kWAC | 0.2807 |
| >250 and ≤500 kWAC | 0.2430 |
| >500 and ≤1000 kWAC | 0.2317 |
| >1000 and ≤5000 kWAC | 0.1790 |
Program Year 2026 Adder Rates
Location Based
| STGU Type | Adder Rate |
|---|---|
| Brownfield | $0.04 |
| Building Mounted | $0.03 |
| Canopy | $0.08 |
| Dual-use Agricultural | $0.09 |
| Floating | $0.04 |
| Landfill | $0.06 |
| Large Building Mounted (≥900kWAC) | $0.04 |
| Raised Racking | $0.04 |
Off-taker Based
| STGU Type | Adder Rate |
|---|---|
| Community Shared | $0.07 |
| Low Income Property | $0.05 |
| Public Entity | $0.04 |
Other
| STGU Type | Adder Rate |
|---|---|
| Pollinator | $0.01 |
| Solar Tracking | $0.01 |
| Energy Storage Multiplier | $0.04 |
Program Year 2026 BTM Value of Energy Workbook
DOER has created a Value of Energy and Incentive Calculator for Behind-the-Meter facilities >25 kW AC. This calculator is intended to be a tool to calculate the Value of Energy and fixed incentive compensation rate for Behind-the-Meter systems. The calculation is based on project type, size, distribution company service territory, and customer rate class. This workbook does not necessarily reflect the final tariff value a system will be qualified for, but is meant to be a tool to estimate the value that a particular customer may receive under different scenarios. This workbook will be in effect through December 31, 2026.
Program Guidelines
Below are the final guidelines and supplemental materials for SMART 3.0.
- Guideline on Consumer Protection
- Guideline Regarding Land Use, Siting, and Project Segmentation
- Guideline on Base Compensation Rates, Compensation Rate Adders, and Annual Assessment
- Guideline on Energy Storage
- Guideline Regarding Community Shared Solar Tariff Generation Units
- Guideline Regarding Low Income Generation Units
- Statement of Qualification Reservation Period Guideline
- Guideline Regarding the Definition of Floating Solar Tariff Generation Units
- Guideline Regarding the Definition of Brownfield
- Guideline Regarding the Definition of Dual-use Agricultural Solar Tariff Generation Units
- Customer Disclosure Forms:
- Energy Storage Adder Calculator:
- Miscellaneous:
*Projects in SMART 2.0 will still be subject to the Program Guidelines established for SMART 2.0, which can be found on the respective program page: SMART 1.0 & 2.0 Program Details.
Requests for Extensions and Exceptions
Information on how to submit a request for an exception or an extension under the SMART Program can be found on the Requests for Extensions and Exceptions page.
Program Compliance and Audits
Each year, the Department undertakes compliance checks to ensure that program participants are remaining in compliance with the SMART regulations and guidelines. More detailed information can be found on the SMART Compliance Reports and Audits page.