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Business Energy Investment Tax Credit

Eligible States US/Federal
Type Tax Credit
Area of Interest Renewable Energy

The American Recovery and Reinvestment Act of 2009 modified Section 48 of the U.S. tax code to allow owners of production tax credit-eligible renewable projects, such as anaerobic digestion energy projects, to make an irrevocable election to earn a one-time corporate investment tax credit (ITC) in lieu of claiming the production tax credit. The ITC is equal to 30 percent of the costs attributable to the facility, which typically excludes other project costs, such as transmission equipment or ancillary site improvements.

Credits are available for eligible systems placed in service on or before December 31, 2016.

Eligible Organizations Livestock Producer, Commercial/Industrial Business, Small Business
How to Apply To apply for the tax credit, a business must complete Form 3468, 'Investment Credit.'
For More Information http://www.irs.gov Exit EPA Disclaimer
Primary Contact Public Information Specialist
U.S. Internal Revenue Service
1111 Constitution Avenue, NW
Washington, DC 20224
(202) 622-3980

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