IRS Publishes Guidance on Performance and Quality Standards Applicable to Small Wind Energy Property

February 9, 2015

Client Alert
On January 13, 2015, the IRS published Notice 2015-4 to specify that the performance and quality standards applicable to small wind energy property intended to qualify for the investment tax credit are those established by the American Wind Energy Association or the International Electrotechnical Commission, as described in the attached client alert. The Notice also includes testing dates, recordkeeping requirements for the taxpayer and the manufacturer, and the correct form for the certification.

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