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Get a Free QuoteOne solar host system. Multiple small-business meters. New Hampshire's RSA 362-A:9 group net metering framework lets a landlord, multi-site operator, or municipality put a single array on the best roof or parcel and allocate the monthly credits across a group of accounts — up to a 5 MW aggregate cap. Stacked with the Section 48E commercial ITC and MACRS depreciation, the economics reshape what a small business can afford to install before the federal deadline.
New Hampshire group net metering, authorized under RSA 362-A:9, lets a single solar host system feed monthly energy credits to multiple separately-metered customer accounts in the same utility territory. Since the 2019 SB 159 expansion, the aggregate host-system cap is 5 MW, and eligible group members include small commercial customers, municipalities, non-profits, and low-income housing providers. Most small-business host systems land in the 50-300 kW range and allocate credits across a landlord's tenant meters, a municipality's buildings, or a multi-site operator's locations. If the host is a taxable small business, the project also stacks the Section 48/48E commercial solar ITC (30% base, potentially 40-50%+ with domestic content and energy community adders) and MACRS five-year accelerated depreciation. The begin-construction safe harbor closed July 4, 2026: projects that began construction on or before that date locked in the longer timing pathway, and new starts still qualify if placed in service by December 31, 2027.
Standard net metering works one-to-one: the solar system is wired to a single utility account, and any kWh exported to the grid rolls back as a credit on that same account's bill. Fine if you own one building, one meter, and your usage roughly matches your solar output. Not fine if you're a small business that owns a strip-mall with six tenants on six separate meters, or a small municipality with a scattered set of town-owned buildings, or a multi-site operator whose best roof happens to sit above the lowest-load location.
New Hampshire solved that mismatch through group net metering, authorized under RSA 362-A:9. A single "host" system (rooftop or ground-mount) serves a formally defined group of member accounts. Each billing cycle, the utility takes the host's net exported kWh, multiplies by each member's pre-filed allocation percentage, applies NH's NEM 2.0 credit formula, and posts the credit directly to that member's bill. Everyone is on the same utility; everyone benefits from a single, well-sited array.
This matters for small business because most SMBs cannot justify a single big rooftop on load alone — either the roof is too small, or the single meter's usage won't absorb what the roof could generate. Group net metering unbundles generation from consumption inside a defined group, which unlocks real-world projects that pure behind-the-meter economics would reject.
New Hampshire's statute targets group net metering at a defined set of customer classes. The broad categories that matter for small business:
Strip-mall landlords, small chains, professional services with multiple leased locations on the same utility
Town halls, DPW yards, fire stations, pump stations, SAU buildings
Churches, food pantries, land trusts, community centers
LIHTC properties, supportive-housing operators, mission-driven landlords
Utility scope matters. Group members must be customers of the same electric distribution utility. An Eversource NH account cannot pull credits from a Unitil host, and NHEC territory is its own ecosystem. If your candidate members span utilities, the project has to be redesigned as separate hosts.
Chapter 362-A of the NH Revised Statutes Annotated authorizes customer-generator net metering. Section 9 is the group net metering provision: it allows a host to share net-metered output with other customers of the same electric distribution utility inside a defined group. This is the foundational legal hook every NH group net metering project cites.
The 2019 legislative session expanded eligibility by raising the aggregate host-system cap to 5 MW and broadening qualifying customer classes. Implementing rules were developed through NH PUC rulemaking. Treat specific docket numbers as subject to verification — statute and PUC rules both govern and both can be amended.
The PUC Puc 900 rules operationalize group net metering: allocation-schedule filings, utility tariff forms, meter data handling, and the mechanical formula the utility uses to apportion credits each billing cycle. If your project is customer-sited and under 1 MW the path is comparatively lean; larger group hosts go through the Limited Producer track and have additional interconnection study requirements.
Inside the group-NEM wrapper the per-kWh credit value is set by New Hampshire's NEM 2.0 order: 100% of supply charges + 100% of transmission + 25% of distribution, landing near 85% of retail. The statutory sunset for NEM 2.0 rates is 2041 under current law, giving projects stood up now a long runway of predictable credit value.
Why this stack matters.Three layers govern any NH group net metering project: the statute (RSA 362-A, amendable by the legislature), the PUC rules (amendable by rulemaking), and the utility's filed tariff (amendable by utility filing subject to PUC approval). Small businesses considering a long-lived capital asset should confirm which layer locks in which benefit. NEM 2.0 credit rates are statutorily protected through 2041 under current law — the longest-duration guarantee in the stack.
The mechanics look complex from the outside, but the allocation flow is deterministic. Once the schedule is on file, the utility runs the math each billing cycle — there's no monthly re-negotiation.
The host identifies eligible member accounts on the same utility and prepares an allocation schedule: member account numbers, service addresses, customer class, and the percentage of monthly net export assigned to each member (shares must total 100%).
The schedule goes in with the interconnection application. The utility reviews it against Puc 900 rules and confirms each member account is in good standing and eligible. Allocation percentages are typically fixed for a period (often annually) and can be updated on a defined cycle.
At Permission to Operate, the utility installs or reprograms the production meter and its billing system starts capturing the host's net export each interval.
Each billing cycle the utility multiplies the host's net export (kWh) by each member's allocation share, applies the NEM 2.0 per-kWh credit value, and posts the credit on that member's bill. Unused credits roll forward.
On the anniversary the utility trues up each member account. Remaining credits are handled per tariff — usually they continue to roll, with any cash-out of excess credits at avoided-cost (not retail).
Per-kWh credit value:Inside the group-NEM envelope the credit value is NH's standard NEM 2.0 formula — roughly 100% of supply + 100% of transmission + 25% of distribution, or about 69% of retail. It is not the 1:1 retail rate that existed in the old NH NEM 1.0 world (which closed for most classes after the 2017 order establishing NEM 2.0).
Group net metering is offered across New Hampshire's investor-owned utilities and the member-owned co-op. The relevant entities:
| Utility | Role | Rough territory | Group NEM stance |
|---|---|---|---|
| Eversource NH | Largest NH IOU; former PSNH | Most of southern/eastern NH including Manchester, Nashua, Concord (Eversource areas), Portsmouth-area | Active participant. Standard NEM 2.0 tariff; Limited Producer track for >1 MW host systems |
| Unitil Energy Systems | IOU serving Capital and Seacoast clusters | Concord (Unitil areas), Hampton, Exeter and surrounding | Active participant in group NEM. Small member base can make allocation simpler |
| Liberty Utilities (Granite State Electric) | IOU serving western & central NH | Salem, Londonderry, Derry, parts of the Lakes Region | Active participant with standard NH NEM 2.0 tariff |
| NH Electric Cooperative (NHEC) | Member-owned co-op | Rural northern, western, and central NH (~118 towns) | Co-op NEM program. Some terms differ from IOUs — confirm NHEC-specific allocation form |
| PSNH | Retired brand — do not use | Former PSNH territory is today served by Eversource NH | N/A — file all new group NEM applications under Eversource NH |
PSNH is gone — stop saying it.The PSNH brand was retired and the company now operates as Eversource Energy New Hampshire. Any group net metering filing referencing "PSNH" should be corrected to Eversource NH.
Most small-business NH group hosts land in the 50-300 kW range. Aggregate member load exhausts well before the 5 MW statutory cap. The order-of-magnitude economics (2026 NH pricing, before specific design):
Professional-services landlord, three tenants
Retail landlord, six ground-floor tenants
Town owns parcel; DPW + fire + town hall + school load
Figures are illustrative ranges for planning. Actual installed cost, ITC basis, MACRS shield, and payback depend on site conditions, equipment selection, interconnection study outcomes, and the member allocation mix. We will build a site-specific pro forma for any serious NH group host project.
| Dimension | Standard NEM | Group NEM (RSA 362-A:9) |
|---|---|---|
| Meters served | Single meter the solar is wired to | One host meter + multiple member meters in the same utility |
| Typical use case | Single-building small business; single-site retail | Landlord with multiple tenants; multi-facility SMB; municipal cluster; non-profit with multiple buildings |
| System size driver | Sized to the single site's load | Sized to aggregate group load (up to 5 MW aggregate) |
| Allocation complexity | None — credit stays at the generation meter | Allocation schedule filed with utility; updated periodically |
| Credit value per kWh | NEM 2.0 formula (~69% of retail) | Same NEM 2.0 formula (~69% of retail) |
| Tariff / filing burden | Standard interconnection only | Interconnection + group allocation filing + tariff form |
| Best when | Owner-occupied single building, load > solar generation | Owner controls several accounts; no single site has enough load or sun to justify full-size array |
If the host system is owned by a taxable small business, it is a commercial solar asset under federal tax law. That matters because the residential Section 25D credit expired December 31, 2025 — but the commercial Section 48 / 48E Investment Tax Credit is still live. Its begin-construction safe harbor closed July 4, 2026 — projects that began construction on or before that date locked in the longer timing pathway, and new starts place in service by December 31, 2027.
| Layer | Value | Notes |
|---|---|---|
| Base Section 48E ITC | 30% | Begin-construction safe harbor closed July 4, 2026; new starts place in service by Dec 31, 2027 |
| Domestic content adder | +10% | Qualifying US-manufactured panels/inverters |
| Energy community adder | +10% | Select NH census tracts with qualifying energy-community status |
| Low-income adder | +10 to +20% | Projects serving qualifying low-income areas or LIHTC housing |
| Theoretical stacked ceiling | Up to 70% | Most commercial NH SMB projects realistically land 30-50% |
The adders are subject to strict qualification rules. Do not plan your project economics around a 70% theoretical ceiling. A realistic small-business NH host project typically lands at a 30-50% blended ITC, plus MACRS.
Commercial solar assets are depreciable under the Modified Accelerated Cost Recovery System (MACRS) with a five-year class life. Under current federal rules, bonus depreciation phases down (the percentage has stepped down from prior years and will continue to adjust per IRS guidance and Treasury regulations), but the MACRS five-year schedule itself remains.
The depreciable basis equals the installed cost reduced by one-half of the Section 48/48E ITC claimed (the "ITC basis reduction" rule). For a taxable NH small business at a combined federal-plus-state effective rate of roughly 25-32%, MACRS delivers a year-one depreciation shield worth something in the order of 18-24% of net installed cost. Stacked on top of the 30% ITC, that moves a typical small-business host project from a 10-12 year simple payback to a 5-7 year payback in many cases.
We do not prepare your tax return. The depreciable basis, bonus-depreciation election, passive-activity rules, and at-risk limitations vary by entity type and by year. Have your CPA model the MACRS schedule against your actual taxable income before you sign the contract.
The headline cadence from first conversation to live allocation:
Identify candidate member accounts on the same utility. Pull 12 months of interval data per meter. Size the host system against aggregate annual kWh (the goal is usually ~90-100% of grouped load, not wild oversizing).
Submit the utility interconnection application (with system one-line, site plan, equipment list). For >100 kW or >1 MW thresholds, expect a study deposit and a longer timeline.
Prepare and file the group NEM allocation schedule with the utility under Puc 900. This lists every member account, the designated percentage, and customer class. A commercial attorney should review tenant-level allocation in any landlord host arrangement.
Local building and electrical permits, zoning review where applicable, and construction. Rooftop projects in 50-300 kW range are typically 2-4 weeks of on-site work.
Utility witness inspection, production-meter installation, and Permission to Operate issuance. Allocation goes live on the next billing cycle after PTO.
The single biggest reason to move on an NH group net metering project now is the federal Section 48E construction-start deadline. The other three items below compound the pressure.
The Section 48 / 48E begin-construction safe harbor closed July 4, 2026: projects that began construction on or before that date locked in the longer timing pathway. A host system engineered and procured today still qualifies for the 30% credit but generally must be placed in service by December 31, 2027 — worth planning around long-lead utility interconnection studies.
NH IOUs have seen rising queue depth in 2025-2026. Projects filing a new study today can wait 4-6+ months before an interconnection agreement is issued. Start the utility application in parallel with engineering — not after.
Domestic content ITC adders require verified US-sourced modules, inverters, and racking. Lead times on FEOC-compliant hardware fluctuate. Lock the procurement list before filing the ITC basis.
Tariffs generally restrict allocation-schedule changes to defined windows. Plan your allocation carefully — a tenant departure mid-term cannot be rebalanced on demand.
If you want a 100-250 kW NH group host energized within the Section 48E window, the latest reasonable kickoff is Q2 2026 for smaller rooftop projects with pre-existing interconnection study capacity, and earlier than that for anything approaching 500 kW or ground-mount configurations. Projects that launch in late 2026 risk falling outside the commercial ITC window altogether, or relying on safe-harbor strategies that require strict procurement discipline.
State-wide incentives, utilities, and program guide for NH.
Full commercial guide: NEM 2.0 formulas, system sizing, and financial modeling.
National per-kW cost benchmarks, tier pricing, and installation cost drivers.
Full commercial ITC breakdown: base, adders, Direct Pay, transferability.
The ~69%-of-retail credit formula underpinning every NH group NEM allocation.
All current NH state and utility incentive programs in one place.
New Hampshire group net metering is a net-energy-metering structure authorized under RSA 362-A:9 that lets one solar host system serve multiple separately-metered utility accounts. The host installs a solar array (commonly up to a 5 MW aggregate cap per group, subject to NH PUC rulemaking), and the monthly export credits from that system are allocated across the grouped accounts based on a pre-filed allocation schedule. It is distinct from ordinary behind-the-meter net metering, where credits can only offset the single meter the solar is physically wired into.
We design, file, permit, and install. Your CPA and attorney handle compliance — we hand them the data they need.