Credit amount.

The wind energy production tax credit allowed under this chapter equals the product of one cent multiplied by the number of kilowatt-hours of qualified electricity sold or used for on-site consumption by the owner during the taxable year. 2004 Acts, ch 1175, §411, 418 ; 2005 Acts, ch 179, §164 ; 2008 Acts, ch 1128, §7, 15