Chapter 906, Statutes of 1980 (SB 1687), established a special state tax credit to encourage the installation of solar-powered irrigation pumping systems. This report has been prepared in response to the requirement set forth in Chapter 906. The report (1) describes solar-powered irrigation pumps; (2) summarizes existing state and federal tax provisions aimed at encouraging their installation; (3) analyzes the basic economics and cost-effectiveness of these systems, and (4) discusses both the costs to the state and the statewide benefits resulting from the tax credit.