Wind energy property

Wind energy property -
(1) In general. Energy property includes wind energy property. Wind energy property is equipment (and parts related to the functioning of that equipment) that performs a function described in paragraph (e)(2) of this section. In general, wind energy property consists of a windmill, wind-driven generator, storage devices, power conditioning equipment, transfer equipment, and parts related to the functioning of those items. Wind energy property does not include equipment that transmits or uses electricity derived from wind energy. In addition, limitations apply similar to those set forth in paragraphs (d) (5), (6), and (8) of this section. For example, if equipment is used by both auxiliary equipment and wind energy equipment, such equipment is wind energy property only if its use of energy other than wind energy does not exceed 25 percent of its total energy input in an annual measuring period and only to the extent of its basis or cost allocable to its use of wind energy during an annual measuring period.
(2) Eligible functions. Wind energy property is limited to equipment (and parts related to the functioning of that equipment) that -
(i) Uses wind energy to heat or cool, or provide hot water for use in, a building or structure, or
(ii) Uses wind energy to generate electricity (but not mechanical forms of energy).


26 CFR § 1.48-9

Scoping language

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