{
  "id": "CRED_RENEWABLE_ELECTRICITY_PRODUCTION",
  "name": "Renewable Electricity Production Credit (PTC)",
  "category": "credit",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Taxpayer must produce electricity from qualified resources at a qualified facility and sell it to an unrelated person. Credit is increased 5x if prevailing wage and apprenticeship requirements are met.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Provides a per-kilowatt-hour tax credit for electricity produced from qualified energy resources (wind, biomass, geothermal, solar, etc.) and sold to unrelated persons.",
  "irc_reference": "IRC §45",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}