Certified Green Energy Production Facilities
Tennessee law provides that pollution control facilities and equipment used to produce electricity in a Certified Green Energy Production Facility is to receive a tax break. As of June 30, 2010, taxpayers may take a credit, apply for a refund of taxes paid, or apply for authority to make tax-exempt purchases of machinery and equipment used to produce electricity in a Certified Green Energy Production Facility. (Tenn. Code Ann. Section 67-6-346)
A Certified Green Energy Production Facility is a facility certified by the Tennessee Department of Environment and Conservation (TDEC) as producing electricity for use and consumption off the premises using clean energy technology. Clean energy technology is technology used to generate electricity from renewable energy sources such as, geothermal, hydrogen, solar, and wind sources.
In 2011, TDEC initiated a process for eligible Green Energy Production Facilities to apply to become a certified renewable energy production facility. Applications are accepted year-round. TDEC began receiving Certified Green Energy Production Facility applications in April 2011 from companies across the state. TDEC reviews each individual application to determine if the application will meet the criteria for a Certified Green Energy Production facility. Eligible entities meeting criteria are notified that TDEC determines them to be a Certified Green Energy Production Facility, and these applications are then sent to the Tennessee Department of Revenue. Please use these helpful links to assist you in the application process:
- Application for Certification of Green Energy Production Facility / Production of Electricity (CN-1386)
- Application for Certification of Green Energy Production Facility / Alternative Motor Fueling Station (CN-1453)
For more information on the Tennessee Department of Revenue please use the following link: Tennessee Department of Revenue
TDEC maintains a list of Certified Green Energy Production Facilities based on the date they were certified for the program. The list includes certification date, energy source, individual or company identification, facility location, and the utility to which the facility has an agreement to sell renewable power they are generating. The list of Certified Green Energy Production Facilities is updated monthly and posted to the department website. A project summary can be seen below.