Tax Incentives to Generate Electricity from Wind or Biomass

The New Mexico Renewable Energy Production Tax Credit provides a tax credit against the corporate income tax of one cent per kilowatt-hour for companies that generate electricity from wind or biomass. Companies that generate electricity from solar energy receive a tax incentive that varies annually and according to the EMNRD, this incentive averages 2.7¢/kWh annually.  For wind and biomass generators, the credit is applicable only to the first 400,000 megawatt-hours (MWh) of electricity in each of 10 consecutive taxable years. For solar, the credit is applicable only to the first 200,000 MWh of electricity in each taxable year. To qualify, an energy generator must have a capacity of at least 1 megawatt and be installed before January 2018.  Other eligibility criteria needs to be met.  To learn more, contact:  New Mexico Energy, Minerals and Natural Resources Department, Energy Conservation and Management Division, 1220 South Saint Francis Drive, Santa Fe, NM 87505; 505-476-3319; Fax:  505-476-3322; http://www.emnrd.state.nm.us/ecmd/index.htm

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