In January 2015, the U.S. Internal Revenue Service (IRS) issued Notice 2015-4 providing new performance and quality requirements for 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 February 2, 2015, the guidance requires qualifying manufacturers to show that their wind turbines meet the requirements of either: (1) American Wind Energy Association Small Wind Turbine Performance and Safety Standard 9.1-2009 (AWEA); or (2) International Electrotechnical Commission 61400-1, 61400-12, and 61400-11 (IEC). Certification is the best way to show conformance to the requirements and must be issued by an eligible certifier, including SWCC. Documentation establishing that the wind turbine meets the new requirements must be provided to taxpayers in order to claim the tax credit.
The pathway for wind turbines with swept area of 200 m² or less is well-established and many SWCC applicants can already provide evidence of certification to AWEA Standard 9.1-2009, or are making significant progress toward this credential. To aid suppliers of wind turbines with swept areas greater than 200 m2 in conforming to the new IRS requirements, SWCC now offers a new Design Certification service according to IEC 61400-1 in addition to our existing Power and Acoustic Certification services according to IEC 61400-12-1 and IEC 61400-11. Details of this program are in Policy SWCC4, SWCC’s Medium Wind Turbine Certification Policy, which is found at http://smallwindcertification.org/swcc-policies/.