PTC – Clean Electricity Production (Tech-Neutral)

Credit Type

Production
Tax Credit

Technology

Electricity

Eligibility

Technology-neutral: any facility generating electricity with GHG emissions rate ≤ zero

Base Rate

~$0.0055/kWh

Full Rate

~$0.0275/kWh

Bonus Adders

• Energy Community: +10%
• Domestic Content: +10%
• (stricter OBBBA sourcing rules)
• Nuclear Energy Community adder (new)

Duration

10 years from placed-in-service date

Period of Availability

Projects placed in service after 12/31/2024.
Wind/Solar: Construction before 7/5/2026 with 4-yr safe harbor, OR construction after 7/4/2026 and placed in service before 1/1/2028.
Other tech: Construction before 1/1/2036 with 4-yr safe harbor. Phasedown: 75% (2034), 50% (2035).

Transferable (§6418)

Yes