SECTION 1. PURPOSE

This notice republishes the inflation adjustment factor and applicable amounts for calendar year 2026 for the clean electricity production credit allowable under section 45Y (section 45Y credit) of the Internal Revenue Code (Code), which are required by section 45Y(c)(2) to be published in the Federal Register . The 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.