The Hawaii Department of Taxation advised in a Letter Ruling No. 2011-06 September 2 that a company planning to install multiple photovoltaic systems at a site crisscrossed with a number of underground utility systems is eligible for a renewable energy technologies income credit because there is a legitimate nontax reason for the multiple systems. The department determined that the taxpayer’s credits are subject to the $500,000 commercial cap because the systems will be directly fed into the local utility grid.