Investment Tax Credit (ITC) Options
What ITC options are available in the application?
The following chart outlines all possible Investment Tax Credit choices. The available options vary depending on the attributes of the asset.
| Code |
ITC Option |
|
1 |
Heat/Power system |
|
2 |
Small wind energy |
|
3 |
Thermal energy property |
|
4 |
Advanced energy project |
|
A |
New property, full credit |
|
B |
New property, reduced credit |
|
C |
Used property, full credit |
|
D |
Used property, reduced credit |
|
E |
30-year rehabilitation property |
|
F |
40-year rehabilitation property |
|
G |
Certified historic structures |
|
H |
Pre-1936 buildings |
|
I |
Biomass property |
|
J |
Intercity buses |
|
K |
Hydroelectric property |
|
L |
Ocean thermal property |
|
M |
Solar energy property (pre-1993) |
|
N |
Wind property |
|
O |
Geothermal property |
|
P |
Certified historical transition property |
|
Q |
Qualified progress expenditures |
|
R |
Reforestation property |
|
S |
Solar energy property (post-2005) |
|
T |
Other energy property |
|
U |
Fuel cell property |
|
V |
Microturbine property |
|
W |
Advanced coal project |
|
X |
No investment tax credit |
|
Y |
Gasification project |