Federal Register #2026-18105

IRS Notice: Inflation Adjustment Factor for Clean Electricity Production Credit (2026)

This notice from the Internal Revenue Service (IRS), part of the Department of the Treasury, provides updated information on the clean electricity production credit for 2026. - Government Buyer: - Internal Revenue Service (IRS), Department of the Treasury - No OEMs or vendors are mentioned; this is not a procurement opportunity - Key Details: - Announces the inflation adjustment factor for the clean electricity production credit under section 45Y of the Internal Revenue Code - Inflation adjustment factor for 2026 is 2.0570 - Applicable credit amounts: - 0.6 cents per kilowatt hour (base amount) - 3.1 cents per kilowatt hour (alternative amount) - Applies to qualified facilities producing clean electricity in the United States or its possessions - Outlines calculation methodology and requirements for facility qualification - No products or services are requested - No procurement, award, or solicitation is announced

Description

This notice publishes the 2026 inflation adjustment factor and applicable amounts used to calculate the clean electricity production credit under section 45Y of the Internal Revenue Code. The credit applies to electricity produced at qualified facilities in the United States or its possessions. The inflation adjustment factor for 2026 is 2.0570, which adjusts the base and alternative credit amounts. The applicable amounts for 2026 are 0.6 cents for the base amount and 3.1 cents for the alternative amount per kilowatt hour of electricity produced.

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