Property Qualifying for the Energy Credit under Section 48

Notice 2015-04 provides guidance on the energy credit under section 48 of the Internal Revenue Code (Code).  Specifically, this notice provides performance and quality standards that small wind energy property must meet to qualify for the energy credit under section 48.

Notice 2015-04 will be published in Internal Revenue Bulletin 2015-4 on Jan. 26, 2015.