| 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 |