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IRS issues guidance for small wind turbine credit

The US Internal Revenue Service (IRS) has published updated guidance on performance and quality standards for small wind turbines to meet to quality for the 30pc investment tax credit.

The guidance, Notice 2015-4, covers wind turbines that have a nameplate capacity of 100kW or less, which are acquired or placed into service after 26 January. To qualify for the credit under the new guidance, turbines must meet performance and safety standards set either by the American Wind Energy Association or the International Electrotechnical Commission. An accredited third-party must issue the certification.

The Distributed Wind Energy Association says the new guidance addresses the “small, but persistent segment at the fringe of the industry” that overstates turbine efficiency and performance. The guidance “will be very challenging or impossible for unproven designs with exaggerated performance, but will not pose a major barrier for the industry leaders,” the group’s executive director, Jennifer Jenkins, said.