Renewable Energy Tax Credit:

IRS Guidance

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RETC Statutes

Internal Revenue Code Section 25D - Residential energy efficient property

Internal Revenue Code Section 38 - General business credit

Internal Revenue Code Section 45 - Electricity produced from certain renewable resources, etc.

Internal Revenue Code Section 46 - Amount of credit

Internal Revenue Code Section 48 - Energy credit

Internal Revenue Code Section 48A - Qualifying advanced coal project credit

Internal Revenue Code Section 48C - Advanced Energy Manufacturing Tax Credit

Internal Revenue Code Section 50 - Other special rules

Internal Revenue Code Section 179D - Energy efficient commercial buildings deduction

Revenue Rulings

Revenue Ruling 2006-9: Certain State Incentives Do Not Trigger a Reduction in PTCs

Revenue Ruling 94-31: Definition of "Facility" for Section 45 PTVCs (Wind)

Revenue Ruling 85-77: Nonconventional Fuel Source Credit; Price-Support Payments

Revenue Ruling 79-98: Depreciation; first placed in service; nuclear electric generating unit

Revenue Ruling 76-256: Depreciation; first placed in service; electric generating unit

Revenue Procedures

Revenue Procedure 2010-20: Safe Harbor for Tax Treatment of Smart Grid Investment Grants

Revenue Procedure 2007-65: Safe Harbor in Allocating Wind Energy Production Tax Credits

Announcement 2007-112: Revises Rev. Proc. 2007-65

Announcement 2009-69: Wind Energy Partnerships (Revises Rev. Proc. 2007-65)

Revenue Procedure 2001-28: Leveraged Lease Transactions

Private Letter Rulings

PLR 200820011: Energy Credits and Tax-Exempt Bond Financed Affordable Housing Projects

PLR 200620004: Placed in Service Date for Wind Turbines to Qualify for Credit Under Section 45

PLR 200609002: Electricity Produced From Certain Renewable Resources Production Tax Credit Wind Lease Agreement

PLR 200609001: Electricity Produced From Certain Renewable Resources Production Tax Credit Wind Lease Agreement

PLR 200440001: Tax credits—Electricity Produced from Certain Renewable Resources—Placed in Service Date of Production Facility

PLR 200334031: Renewable Energy Production Credit—Placed in Service

PLR 200311021: Credit under Sec. 45 Won't be Reduced Because of State Income Tax Credit

PLR 200202048: Renewable Energy Production Ccredit Not Offset by Amounts Received From Private Org.'s Wind Energy Incentive Program

PLR 200206034: Conditional Refund of Colorado State Sales and Use Tax Did Not Off-Set the Federal PTC

PLR 200142018: Limited Partnership is Entitled to Renewable Electricity Production Credit

PLR 9831006: Landfill Gas Collection System is a Qualified Fuel

PLR 9627022: Requirements for the Nonconventional Fuel Credit, Landfill Methane Gas Collection System

PLR 9529019: Landfill Methane Gas is a Qualified Duel under Section 29(c)(1)(B)(ii)

PLR 9405006: Section 167 -- Depreciation Deduction

PLR 8410092: Price Support Payments

PLR 8428035: Price Support Payments

Notices

Notice 2009-90: Production Tax Credit for Refined Coal (December 7, 2009)

Invitation to Comment on NOT 110859–09, Qualifying Advanced Energy Project Credit (September 22, 2009)

Notice 2009-72: Qualifying Advanced Energy Project Credit

Notice 2009-52: Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits

Request for Comments: Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits (August 7, 2009)

Notice 2009-50: Recovery Zone Bond Volume Cap Allocations

Notice 2009-44: Utilities Paid by Tenant of Submetered Rent-restricted Unit

Notice 2009-41: Credit for Residential Energy Efficient Property

Notice 2009-40: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2009

Federal Register Notice: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2009

Notice 2009-33: New clean renewable energy bonds application solicitation and requirements

Notice 2009-32: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2009-29: Qualified Energy Conservation Bond Allocations for 2009

Notice 2009-24: Qualifying Advanced Coal Project Program

Notice 2009-23: Qualifying Gasification Project Program

Notice 2009-15: Credit Rates on Tax Credit Bonds

Notice 2008-97: Qualifying Gasification Project Program

Notice 2008-96: Qualifying Advanced Coal Project Program

Notice 2008-84: Application of Section 382 in the Case of Certain Acquisitions Made by the United States

Notice 2008-60: Electricity Produced from Certain Renewable Resources

Notice 2008-48: Credit for Renewable Electricity, Refined Coal, Indian Coal Production; Inflation Adjustment Factors, Reference Prices for 2008

Notice 2008-47: Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List

Notice 2008-44: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2008-35: Amplification of Notice 2006-27 Certification of Energy Efficient Home Credit

Notice 2007-56: Change of address for submission of CREBs applications

Notice 2007-53: Qualifying Gasification Project Program

Notice 2007-52: Qualifying Advanced Coal Project Program

Notice 2007-40: Credit for Renewable Electricity Production, Refined Coal Production, and Indian Coal Production, and Publication of Inflation Adjustment Factors and Reference Prices for Calendar Year 2007

Notice 2007-38: Nonconventional Source Fuel Credit, Section 45K Inflation Adjustment Factor, and Section 45K Reference Price

Notice 2007-26: Solicits Applications for Allocations of Clean Renewable Energy Bonds

Notice 2006-88: Electricity Produced from Open-loop-Biomass

Notice 2006-51: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2006 for Renewable Electricity Production Credit and Refined Coal Production Credit

Notice 2006-24: Qualifying Advanced Coal Project Program

Notice 2006-25: Qualifying Gasification Project Program

Notice 2006-7: Guidnace Regarding Facilities That May be Financed With Clean Renewable Energy Bonds

Notice 2005-98: Solicits Applications for Allocations of Clean Renewable Energy Bonds

Notice 2005-37: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2005 for Renewable Electricity Production Credit and Refined Coal Production Credit

Notice 2004-29: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2004 for Renewable Electricity Production Credit

Notice 2003-29: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2003 for Renewable Electricity Production Credit

Notice 2002-39: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2002 for Renewable Electricity Production Credit

Notice 2001-33: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2001 for Renewable Electricity Production Credit

Notice 2000-52: Publication of Inflation Adjustment Factor and Reference Prices for Calendar Year 2000 for Renewable Electricity Production Credit

Chief Counsel Advice (CCA)

CCA 200943029: Section 45 - Electricity Produced From Certain Renewable Resources, etc.

General Counsel Memoranda

General Counsel Memorandum 37449: Whether certain machinery and equipment acquired and placed in a production facility are “first placed in service” for depreciation and investment credit purposes in the year the preliminary tests are completed.

Forms

Form 8835: Renewable Electricity, Refined Coal, and Indian Coal Production Credit

IRS Invitation to Comment on Form 8835
(July 6, 2007)

Form 3800: General Business Tax Credit

IRS application form sf3468