In the USA, a “production tax credit” (PTC) for industrial wind turbines was established in 1992 and first applied to facilities built in 1993. It provided a tax credit to a facility for 10 years of 1.5 cents per kWh of electricity generated. Every year it was adjusted for inflation, rising to 2.3 cents for facilities built (or “starting construction” if they show “continuous progress” and become operational within 4 years) in 2016.<ref>http://programs.dsireusa.org/system/program/detail/734 </ref>
In 2015, legislation ended the PTC for non-wind renewables after 2016 and established a phase-out for wind. Facilities claiming the PTC in 2017 will get 80% of the 2016 value, in 2018 60%, and in 2019 40%. After 2019, new facilities will not be able to claim the PTC.
The ITC for industrial wind is being phased out in the same way as the PTC.