Notice 2026-47, page 461.

This notice republishes the inflation adjustment factor and applicable amounts for calendar year 2026 for the clean electricity production credit allowable under section 45Y of the Internal Revenue Code, which were published in the Federal Register at 91 FR 56942 on September 4, 2026. The

Finding Lists begin on page ii.

2026 inflation adjustment factor and applicable amounts are used to determine the amount of the section 45Y credit and apply to calendar year 2026 sales, consumption, or storage of electricity produced in the United States or a possession thereof at a qualified facility.