[kvb]

First of all, he's not personally buying it, so it's not like this would reduce his personal taxes. Secondly, your first sentence is clearly speculative, but then you act as if it's definitely true for the rest of your comment - do you have any evidence for this whatsoever?

[thebmax]

You are correct. Berkshire Hathaway would benefit, not him personally. The tax credits are a big reason these things get built. There is a 30% solar tax credit that can be passed through to owners against other income.

http://www.dsireusa.org/incentives/incentive.cfm?Incentive_C...

The reason this may not be a tax play for him is that ConEdison or SunPower may have already stripped the tax credits from the project and sold them independently. This means there may only be a long term investment vehicle that insurance-type companies like to hold. But someone benefited from the tax credits and I wouldn't be surprised if they were part of the deal.

[rprasad]

According to your link, the tax credit is only available to the original installer of the solar facility, i.e., the solar plant in this case. In order to take advantage of the creditk, the solar plant company would have to file a consolidated return with Berkshire Hathaway.