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Electricity Generation - Energy Information Administration
www.eia.govplants—those with a capacity rating of 1 megawatt (MW) or greater— and small-scale systems—those systems with a capacity rating of less than 1 MW. All c ommercial and utility-scale plants with a construction start date on or after January 1, 2022, or those plants placed in service after December 31, 2023, receive a 10% ITC.