1603 Program: Payments for Specified Energy Property in Lieu of Tax Credits
The Section 1603 program was created as part of the American Recovery and Reinvestment Tax Act of 2009 to increase investment in domestic clean energy production.
Specified energy property includes solar, wind, geothermal, biomass, fuel cells, hydropower, combined heat and power, landfill gas, municipal solid waste, and microturbine property.
U.S. Department of Treasury
See program website for expiration dates.