|Year:||1992 (last amended 2016)|
|Policy status:||In Force|
|Date Effective:||1992 (last amended 2016)|
updated 2005, 2006, 2008, 2009, 2016
|Policy Type:||Economic Instruments>Fiscal/financial incentives>Tax relief|
|Policy Target:||Solar Thermal, Geothermal, Solar>Solar photovoltaic|
|Size of Plant Targeted:||Small|
|Agency:||Internal Revenue Service (IRS)|
|Legal References:||Tax Relief and Health Care Act of 2006|
The federal Business Energy Investment Tax Credit (ITC) has been amended a number of times, most recently in December 2015, and affects a number of generation technologies.
The expiration date for solar technologies and wind is based on when construction begins. For all other technologies, the expiration date is based on when the system is placed in service (fully installed and being used for its intended purpose).
Last modified: Thu, 09 Feb 2017 15:24:41 CET