The report provides a summary overview of the state-level incentives and policies that are listed on DSIRE. Such incentives include: industry recruitment incentives; corporate tax credits; net metering; grant, rebate and loan programs; production incentives; personal tax credits; tax exemptions; and other state-level policies.
Link
http://irecusa.org/articles/static/1/binaries/Fuel_Cell_Incentives_2004_long.pdf