Renewable electricity production tax credit (PTC)

Agency: Department of the Treasury

 

Description:

For closed- and open-loop biomass (latter includes livestock waste) facilities, landfill gas or trash facilities, qualified hydropower, marine and hydrokinetic, wind, and geothermal or solar energy. Also known as the Production Tax Credit (PTC) and Investment Tax Credit (ITC).

Bill Section:

13101

US Code:

26 USC 45(d) and 48(a)(5)

New or Existing:

Existing

Potential Cost:     

$51,100,000,000

Timeline:     

Beginning service or construction before Jan. 1, 2025, as applicable.

 

TCS Notes:

No GHG emission reduction requirements.

Elective Payment and Transferability allowed in certain cases.

Other TCS Resources:

U.S. Biomass Subsidies Fact Sheet

TCS Comments to the IRS on Elective Payment

TCS Comments to the IRS on Transfer of Certain Credits