clipped from: www.dsireusa.org   
Incentive Type: Corporate Tax Credit Eligible Renewable/Other Technologies: Landfill Gas, Wind, Biomass, Hydroelectric, Geothermal Electric, Municipal Solid Waste, Hydrokinetic Power (i.e., Flowing Water), Anaerobic Digestion, Small Hydroelectric, Tidal Energy, Wave Energy, Ocean Thermal Applicable Sectors: Commercial, Industrial Amount: 2.1¢/kWh for wind, geothermal, closed-loop biomass; 1.0¢/kWh for other eligible technologies. Generally applies to first 10 years of operation. Eligible System Size: Marine and Hydrokinetic: Minimum capacity of 150 kW
Agricultural Livestock Waste: Minimum capacity of 150 kW Website: http://www.irs.gov/pub/irs-pdf/f8835.pdf