The base amount of the credit is 1.5 cents per kilowatt-hour (indexed for inflation) of electricity produced. ... Generally, wind and closed-loop biomass facilities may claim this credit for 10 years from the placed-in-service date of the facility.
|Title||:||General Explanation of Tax Legislation Enacted in the 109th Congress, January 17, 2007|
|Author||:||Congress, Joint Committee on Taxation, United States. Congress. Joint Committee on Taxation|
|Publisher||:||Government Printing Office -|