Section 48(a)(3)(D) of the Internal Revenue Code allows a credit for energy property which meets, among other requirements, the performance and quality standards (if any) which have been prescribed by the Secretary by regulations (after consultation with the Secretary of Energy), and are in effect at the time of the acquisition of the property. Energy property includes small wind energy property. This notice provides the performance and quality standards that small wind energy property must meet to qualify for the energy credit under section 48.
The latest form for Performance & Quality for Small Wind Energy Property expires 2021-11-30 and can be found here.
Document Name |
---|
Supporting Statement A |
Supplementary Document |
Approved without change |
Extension without change of a currently approved collection | 2021-11-22 | |
Approved without change |
Extension without change of a currently approved collection | 2018-09-27 | |
Approved without change |
Extension without change of a currently approved collection | 2015-06-29 | |
Approved without change |
New collection (Request for a new OMB Control Number) | 2014-09-30 |