Treasury Publishes 2026 Clean Energy Credit Adjustments
Published Date: 9/4/2026
Notice
Summary
The 2026 inflation adjustment factor and applicable amounts are used in calculating the amount of the clean electricity production credit allowable under section 45Y (section 45Y credit) of the Internal Revenue Code (Code), which are required by law to be published in the Federal Register.
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
2026 Inflation Factor Published
If you produce electricity at a qualified facility, the inflation adjustment factor for 2026 is 2.0570. The IRS uses this 2.0570 factor to adjust the per‑kilowatt‑hour clean electricity production credit for electricity sold, consumed, or stored in 2026.
2026 Credit Rates Set (¢/kWh)
If you produce electricity in 2026, the per‑kilowatt‑hour credit is 0.6 cents ($0.006) for the base rate and 3.1 cents ($0.031) for the alternative rate. The alternative 3.1¢ rate applies to qualified facilities with maximum net output under 1 megawatt, facilities whose construction began prior to January 29, 2023, or facilities that satisfy the wage and apprenticeship requirements in section 45Y(g)(9) and (g)(10).
Rounding Rules for Adjusted Rates
When adjusted for inflation, the 0.3 cent base amount is rounded to the nearest 0.05 cent and the 1.5 cent alternative amount is rounded to the nearest 0.1 cent. These rounding rules apply when computing the adjusted per‑kWh amounts for calendar years after 2024, including 2026.
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