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Production Tax Credit Extended T


he renewable energy industry kicked off the New Year with celebration after Congress passed the American Taxpayer Relief Act of 2012 in the first days of 2013. The law averted a fiscal cliff of automatic spending cuts and extended the popular tax credits. The federal renewable electricity production tax credit (PTC)


is a per-kilowatt-hour tax credit for electricity generated by quali- fied energy resources. While wind and ethanol producers are the big winners, the PTC also covers other power sources such as types of landfill gas, biomass, hydro- electric, geothermal electric, municipal solid waste and others. The green energy sector has been


Wind


clamoring for more stability in its support from policymakers, after being whip- sawed by the PTC since it was enacted in 1992. The PTC has been allowed to expire multiple times, including in 1999, 2001 and 2003. While it has always been reinstated for one- or two-year terms, the off years typically cause industry jobs and investment to plummet. It has also caused manufacturers to treat this area with caution. The PTC was most recently renewed by the American Recovery and Reinvestment Act of 2009.


Closed-Loop Biomass Open-Loop Biomass Geothermal Energy Landfill Gas


Municipal Solid Waste Qualified Hydroelectric


Marine and Hydrokinetic (150 kW or larger)** Production Tax Credit Information Resource Type


Begin Construction Deadline Credit Amount December 31, 2013 December 31, 2013 December 31, 2013 December 31, 2013 December 31, 2013 December 31, 2013 December 31, 2013 December 31, 2013


2.2¢/kWh 2.2¢/kWh 1.1¢/kWh 2.2¢/kWh 1.1¢/kWh 1.1¢/kWh 1.1¢/kWh 1.1¢/kWh


Keeping the PTC alive has also been increasingly impor- tant, experts have said, because the oil and gas boom in


the PTC. ACORE said the change in deadline is critical to the wind industry, as well as the hydropower, geothermal, biomass and waste-to-energy industries as it takes into account the time required to complete projects. And although the PTC extension was a significant accom- plishment, ACORE said it believes there is much left to be done


The extension of the PTC will allow continued growth of the energy source that installed the most new electrical generating capacity in America last year, with factories or wind farms in all 50 states.


North America has been driving down energy prices and the incentive to develop renewable sources of energy. The extension was heralded by those working to develop renewable energy sources. “America’s 75,000 workers in wind energy are celebrat-


ing,” the American Wind Energy Association (AWEA) said in a statement issued Jan. 1. “The extension ... will allow


in 2013 to ensure the renewable energy industry continues to drive declining costs, expand market opportunities, gain greater access to low cost capital, and obtain the opportunity to com- pete with all energy sources on a level playing field. AWEA, for example, notes that “many subsidies for new,


clean energy technologies are temporary, while many for older, polluting energy technologies are permanent.”


February 2013 | ManufacturingEngineeringMedia.com 23


continued growth of the energy source that installed the most new electrical generating capacity in America last year, with factories or wind farms in all 50 states.” AWEA said that as many as 37,000 jobs were in immediate jeopardy if the PTC was not renewed.


The American Council On Renewable Energy (ACORE) added that the extension gave the market more certainty. It further complimented language in the law that allows renew- able energy projects that “start construction” in 2013 to claim


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