Program Regulations
August 2025 Regulations Filed
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 SMART 1.0 and 2.0 existing regulation, 225 CMR 20.00. The revised version of these regulations became effective upon publication in the Massachusetts Register on September 12, 2025.
The final 225 CMR 28.00 regulations as filed are linked below.
June 2026 Emergency Regulations
On June 26, 2026, the Department of Energy Resources (DOER) filed emergency regulations with the Secretary of State’s Office for the SMART 3.0 Program under 225 CMR 28.00. DOER made various clerical and administrative fixes and made minor eligibility and process clarifications to improve implementation of the program. DOER also created a narrow eligibility carveout for projects that have reached a later stage of development, will interconnect to upgraded grid infrastructure, and are likely to qualify for the federal Investment Tax Credit. This subset of projects will be the most cost-effective for Massachusetts ratepayers as they will utilize pre-existing infrastructure investments and receive federal funding before the phaseout of federal tax incentives.
To see the specific changes made to the Regulation, please review the clean and redlined documents linked below.
DOER will hold a public hearing and comment period on the emergency regulation. Written comments will be accepted beginning June 29, 2026 and ending at 5:00 PM on August 5, 2026. DOER requests that written comments be submitted as attached .PDF files to DOER.SMART@mass.gov with the words “SMART 3.0 Emergency Regulations Public Comment” in the subject line.
June 2026 Guideline Updates
DOER has revised several Guidelines to accompany the SMART 3.0 regulations updates that were filed on June 26, 2026. DOER will accept public comments on these Guidelines until 5:00 PM on August 7, 2026. Comments should be submitted as a PDF file to DOER.SMART@mass.gov with the email subject line "SMART 3.0 [Guideline Title] Public Comment."
- ASTGU Pre-Determination Form - Clean
- ASTGU Pre-Determination Form - Redline
- Guideline Regarding Community Shared Solar Tariff Generation Units - Clean
- Guideline Regarding Community Shared Solar Tariff Generation Units - Redline
- Guideline Regarding the Annual Assessment and Compensation Rates - Clean
- Guideline Regarding the Annual Assessment and Compensation Rates - Redline
- Land Use, Siting, and Project Segmentation Guideline - Clean
- Land Use, Siting, and Project Segmentation Guideline - Redline
- Statement of Qualification Reservation Period Guideline - Clean
- Statement of Qualification Reservation Period Guideline - Redline
Tariff Proceeding
Department of Public Utilities SMART Tariff Proceeding Ongoing
On November 21, 2025, The Electric Distribution Companies (EDCs) jointly submitted a filing, docketed under 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 two phases:
- Non-controversial and clarifying changes to the tariff.
- 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. You can also check the status of the proceeding in the DPU File Room, under Docket No. 25-175.
- 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.
- On May 19, 2026, DPU approved the revised SMART 3.0 Tariff and ordered the EDCs to file company-specific SMART 3.0 Tariffs.
- On July 8, 2026, DPU approved the company-specific SMART 3.0 Tariffs. With this approval DOER will begin issuing Final Statements of Qualification.
Program Year 2027 Annual Survey Updates
On Wednesday, June 10, 2026, DOER and BW Research Partnership LLC (BW) released a recorded informational webinar to help potential survey participants understand and prepare for responding to the Program Year 2027 (PY27) Annual Cost Survey. The recording of the webinar can be found here: SMART 3.0 Cost Evaluation Survey Process
On Monday, June 22, 2026, BW and DOER will released the PY27 Annual Cost Survey. Participants can submit their survey responses here: PY27 Annual Cost Survey. DOER requests that participants submit survey responses by July 20, 2026. A PDF copy of the full list of survey questions can be found here: PY27 Annual Cost Survey Questions.
Program Year 2026 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. In a given Program Year, DOER will accept applications from January 1 through December 31 of that year.
Program Year 2026
On October 1, 2025, 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 below.
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.
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 (≤25 kW)
Small (≤25 kW AC) Solar Tariff Generating Units (STGUs) and Low-Income STGUs, as defined in 225 CMR 28.00, receive a flat incentive rate per kilowatt-hour (kWh) of energy generated (Solar Incentive Payment = $/kWh x kWh generated). Unlike other STGU types, these incentive rates are fixed for all STGUs of this kind, based on the previous year's average net metering credit value. The flat incentive rates for Program Year 2026 are shown in the table below.
| STGU Type | Flat Incentive Rate (2026) |
|---|---|
| STGUs ≤25 kWAC | $0.03/kWh |
| Low Income STGUs | $0.06/kWh |
Program Year 2026 Base Compensation Rates (>25 kW)
| STGU Capacity | Base Compensation Rate ($/kWh) (2026) |
|---|---|
| >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 (2026) |
|---|---|
| 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 (2026) |
|---|---|
| Community Shared | $0.07 |
| Low Income Property | $0.05 |
| Public Entity | $0.04 |
Other
| STGU Type | Adder Rate (2026) |
|---|---|
| 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 available as a tool to help estimate the value that a particular customer may receive under different scenarios. This workbook will be in effect through December 31, 2026.
Program Implementation 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 below.
Eligibility and How to Apply
Applicants can review the Application and Claim Checklist and Mitigation Fee Instructions for a detailed overview of the required documentation for small, large, and mitigation fee applications.
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 Design Background
DOER designed the SMART 3.0 program from 2023-2025. Review Historic Development of the SMART Program for more details.