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BUSINESS ENERGY INVESTMENT TAX CREDIT (ITC)

BUSINESS ENERGY INVESTMENT TAX CREDIT (ITC)

For Corporate/Business customers

Eligible Renewable/Other Technologies
Solar Water Heat, Solar Space Heat, Geothermal Electric, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics, Wind (All), Geothermal Heat Pumps, Municipal Solid Waste, Combined Heat & Power, Fuel Cells using Non-Renewable Fuels, Tidal, Wind (Small), Geothermal Direct-Use, Fuel Cells using Renewable Fuels, Microturbines
Applicable Sectors
Commercial, Industrial, Investor-Owned Utility, Cooperative Utilities, Agricultural
Incentive Amount

30% for solar, fuel cells, wind

10% for geothermal, microturbines and CHP

Maximum Incentive

Fuel cells: $1,500 per 0.5 kW

Microturbines: $200 per kW

Small wind turbines placed in service 10/4/08 - 12/31/08: $4,000

Small wind turbines placed in service after 12/31/08: no limit

All other eligible technologies: no limit

Eligible System Size

Small wind turbines: 100 kW or less 

Fuel cells: 0.5 kW or greater

Microturbines: 2 MW or less

CHP: 50 MW or less*

Equipment Requirements

Fuel cells, microturbines and CHP systems must meet specific energy-efficiency criteria

Small wind turbines must meet the performance and quality standards set forth by either the American Wind Energy Association Small Wind Turbine Performance and Safety Standard 9.1-2009 (AWEA), or the International Electrotechnical Commission 61400-1, 61400-12, and 61400-11 (IEC)


Note: The Consolidated Appropriations Act, signed in December 2015, included several amendments to this credit which applied only to solar technologies and PTC-eligible technologies. However, the Bipartisan Budget Act of 2018 reinstated this tax credit for the remaining technologies that have historically been eligible for the credit.  

The federal Business Energy Investment Tax Credit (ITC) has been amended a number of times, most recently in February 2018. The table below shows the value of the investment tax credit for each technology by year. The expiration dates are based on when construction begins.


Solar Technologies. Eligible solar energy property includes equipment that uses solar energy to generate electricity, to heat or cool (or provide hot water for use in) a structure, or to provide solar process heat. Hybrid solar lighting systems, which use solar energy to illuminate the inside of a structure using fiber-optic distributed sunlight, are eligible. Passive solar systems and solar pool-heating systems are not eligible.

In order to apply for the Federal Incentives, visit the following links to download the Form 3468 and instructions on how to fill the form out.

Public Information - IRS

U.S. Internal Revenue Service

1111 Constitution Avenue, N.W.

Washington, DC 20224

Phone: (800) 829-1040