Modified Accelerated Cost Recovery System (MACRS) + Bonus Depreciation

Last DSIRE Review: 02/19/2009   Incentive Type: Corporate Depreciation
State: Federal
Eligible Renewable/Other Technologies:
Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal
Process Heat, Photovoltaics, Landfill Gas, Wind, Biomass, Renewable Transportation Fuels,
Geothermal Electric, Fuel Cells, Geothermal Heat Pumps, Municipal Solid Waste, CHP/Cogeneration,
Solar Hybrid Lighting, Direct Use Geothermal, Anaerobic Digestion, Micro-turbines  
Applicable Sectors: Commercial, Industrial  
Authority 1:  26 USC § 168  
Date Effective: 1986
Authority 2:  26 USC § 48  



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