# 2026-10906: IRS Updates Wind and Solar Tax Credit Numbers

2026-10906, Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2026, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2026-06-01, effective 2026-01-01; PRIA reads it as touching household money (as of 2026-06-08).

- Canonical: https://policyrisk.com/federal-register/2026-10906
- As of: 2026-06-08
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2026-10906
- Title: Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2026
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 91 FR 32511
- Published: 2026-06-01
- Effective: 2026-01-01
- Comments close: not stated
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-06-08

## In one line

IRS Updates Wind and Solar Tax Credit Numbers

## Summary

Starting in 2026, renewable energy producers like wind and solar get updated credit rules based on new inflation numbers. The IRS set a new inflation factor and wind energy price that keep the tax credits steady—no phaseout this year! This means clean energy folks can count on consistent savings when they sell electricity in 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).

## Effects PRIA read

- No 2026 Credit Phaseout for Wind: benefit, medium. The IRS set the 2026 inflation adjustment factor at 2.0570 and the wind reference price at 3.17 cents per kilowatt hour. Because 3.17 cents does not exceed 8 cents multiplied by 2.0570, the phaseout in section 45(b)(1) does not apply to electricity from wind sold during calendar year 2026; the noti…
- 2026 Credit: Facilities In-Service Before 2022: benefit, medium. For electricity sales in 2026 from facilities placed in service before January 1, 2022, the section 45 credit is 3.1 cents per kilowatt hour for wind, closed-loop biomass, and geothermal, and 1.5 cents per kilowatt hour for open-loop biomass, landfill gas, trash, qualified hydropower, and marine an…
- 2026 Credit: Facilities Placed in Service After 2021: benefit, medium. For electricity sales in 2026 from facilities placed in service after December 31, 2021, the section 45 credit is 0.6 cents per kilowatt hour for wind, closed-loop biomass, geothermal, and solar, and 0.3 cents per kilowatt hour for open-loop biomass, landfill gas, and trash. For qualified hydropowe…
- Hydropower & Marine Credit Restored for Post-2022 Facilities: benefit, medium. For qualified hydropower and marine and hydrokinetic renewable energy facilities placed in service after December 31, 2022, the one-half reduction no longer applies; accordingly, the 2026 section 45 credit is 0.6 cents per kilowatt hour for those facilities.
- Fivefold Credit Multiplier for Certain New Facilities: benefit, medium. As amended, section 45(b)(6)(A) provides that for a qualified facility that satisfies section 45(b)(6)(B) the credit amount under section 45(a) is multiplied by 5. A facility satisfies 45(b)(6)(B) if it is placed in service after December 31, 2021 and is (i) under 1 megawatt maximum net output, (ii…

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- [2026-20026](https://policyrisk.com/federal-register/2026-20026): Trump Accounts, 2026-09-30
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- [2026-18219](https://policyrisk.com/federal-register/2026-18219): Car Loan Interest Deduction, 2026-09-08
- [2026-17622](https://policyrisk.com/federal-register/2026-17622): Federal Independent Dispute Resolution Operations; Correction, 2026-08-28

## Sources
- [2026-10906 on federalregister.gov](https://www.federalregister.gov/documents/2026/06/01/2026-10906/credit-for-renewable-electricity-production-and-publication-of-inflation-adjustment-factor-and)
- [2026-10906 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2026-06-01/pdf/2026-10906.pdf)

## Related
- [Previous: 2026-10903, Agency Information Collection Activities; Comment Request; Magnet Schools Assis…](https://policyrisk.com/federal-register/2026-10903)
- [Next: 2026-10909, Board of Directors; Request for Nomination](https://policyrisk.com/federal-register/2026-10909)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2026-10906 (as of 2026-06-08).