INTERNAL REVENUE SERVICE ISSUES NOTICE: CREDIT FOR RENEWABLE ELECTRICITY PRODUCTION AND PUBLICATION OF INFLATION ADJUSTMENT FACTOR AND REFERENCE PRICE FOR CALENDAR YEAR 2026

WASHINGTON, June 1 -- Internal Revenue Service has issued a notice called: Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2026.

The notice was published in the Federal Register on June 1 by Christopher T. Kelley, Special Counsel to the Associate Chief Counsel, (Energy, Credits, and Excise Tax).

Summary: The 2026 inflation adjustment factor and reference price are used in determining the availability of the credit for renewable electricity production under section 45 (section 45 credit).

For more information, contact Charles Hyde, CC:ECE:2, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224, 202/317-6853 (not a toll-free number).

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