| Eligible Renewable/Other: | Wind Turbines |
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| Applicable Sectors: | Residential |
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| Amount: | 30% |
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| Maximum Incentive: | Wind turbines placed in service after 2008: no maximum |
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| Carryover Provisions: | Excess credit may be carried forward to succeeding tax year |
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| Eligible System Size: | Fuel cells: 0.5 kW minimum |
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| Authority 1: | 26 USC § 25D |
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| Date Enacted: | 8/8/2005 (subsequently amended) |
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| Date Effective: | 1/1/2006 |
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| Expiration Date: | 12/31/2016 |
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| Authority 2: | IRS Form 5695 & Instructions: Residential Energy Credits |
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Small wind-energy property
- There is no maximum credit for systems placed in service after 2008. The maximum credit is $500 per half kilowatt, not to exceed $4,000, for systems placed in service in 2008.
- Systems must be placed in service on or after January 1, 2008, and on or before December 31, 2016.
- The home served by the system does not have to be the taxpayer's principal residence.
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