The US Internal Revenue Service (IRS) has issued Notice 2015-4 providing new performance and quality standards that require certification of small wind turbines – defined as having a nameplate capacity of up to 100 kW – in order to qualify for the 30% federal Investment Tax Credit (ITC).
Effective for small wind turbines acquired or placed in service after January 26, 2015, the guidance requires that qualifying small wind manufacturers provide certification to either:
- American Wind Energy Association Small Wind Turbine Performance and Safety Standard 9.1-2009 (AWEA); or
- International Electrotechnical Commission 61400-1, 61400-12, and 61400-11 (IEC).
The certification must be issued by an eligible certifier, which is defined as a third party, that is accredited by the American Association for Laboratory Accreditation or other similar accreditation body. Documentation establishing that the turbine meets the new requirements must be provided to taxpayers in order to claim the credit.