Renewable electricity investment tax credit (ITC)

Agency: Department of the Treasury

 

Description:

Tax credit for solar, geothermal, fuel cell, microturbine, combined heat and power, wind, and waste energy recovery property; plus new provisions for energy storage technology, biogas, and microgrid controllers.

Bill Section:

13102

US Code:

26 USC 48

New or Existing:

Existing

Potential Cost:     

$14,000,000,000

Timeline:     

Beginning construction before Jan. 1, 2025

 

TCS Notes:

No GHG emission reduction requirements. $5.4 billion of estimated cost is in FY26 alone.

Elective Payment and Transferability allowed in certain cases.

Other TCS Resources:

TCS Comments to the IRS on Elective Payment

TCS Comments to the IRS on Transfer of Certain Credits