Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2026
§ 01 Summary
Treasury and the IRS publish the calendar year 2026 inflation adjustment factor and reference price used to calculate the renewable electricity production tax credit under Internal Revenue Code section 45. The notice determines the applicable credit amounts and whether any phaseout applies for eligible renewable electricity sold during 2026.
§ 02 Why this matters
The notice does not create a new filing regime, but it sets the 2026 values taxpayers must use when computing and claiming the section 45 renewable electricity production credit. Those values directly affect tax credit amounts and phaseout determinations for eligible renewable energy facilities.
§ 03 Topics
§ 04 Affected entities
- agency: Internal Revenue Service
- agency: Treasury Department
- industry: renewable-electricity-producers
- statute: Internal Revenue Code section 45
§ 05 Matching feeds
No active feeds matched this document. Create a custom watchlist on Pro to catch documents like this in real time.
§ 06 Source document
Read the full Federal Register entry on federalregister.gov.
Show classifier input (what GPT-5.5 saw)
Type: Notice Agencies: Treasury Department; Internal Revenue Service Citation: 91 FR 32511 Title: Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2026 Abstract: The 2026 inflation adjustment factor and reference price are used in determining the availability of the credit for renewable electricity production under section 45 (section 45 credit).
Classified Jun 2, 2026 by gpt-5.5. Fetched Jun 2, 2026.
Get this analysis on every relevant document.
Subscribe to a feed that watches your scope. RSS, JSON, email — all live or on roadmap.