Production Tax Credit

GPTKB entity

Statements (23)
Predicate Object
gptkbp:instanceOf gptkb:tax_law
gptkbp:administeredBy gptkb:Internal_Revenue_Service
gptkbp:appliesTo geothermal energy
renewable energy
hydropower
wind energy
biomass
solar energy (historically)
gptkbp:award varies by technology and year
gptkbp:benefit renewable energy project owners
gptkbp:country gptkb:United_States
gptkbp:duration 10 years from project start
gptkbp:enactedBy gptkb:Energy_Policy_Act_of_1992
gptkbp:goal encourage renewable energy production
https://www.w3.org/2000/01/rdf-schema#label Production Tax Credit
gptkbp:provides per-kilowatt-hour tax credit
gptkbp:relatedTo gptkb:Investment_Tax_Credit
gptkbp:renewableEnergyProjectEligibility must be placed in service by deadline
gptkbp:status phased down for wind after 2019
gptkbp:taxStatus Form 8835
gptkbp:type legislative extensions
gptkbp:bfsParent gptkb:Energy_Improvement_and_Extension_Act_of_2008
gptkbp:bfsLayer 7