Certified Green Energy Production Facilities
*NEW* The law establishing the Certified Green Energy Production Facility tax credit was amended during 2025, which expanded the credit to apply to nuclear energy production facilities (in addition to previously recognized forms of clean energy technology).
A Certified Green Energy Production Facility is a facility certified by the Tennessee Department of Environment and Conservation (TDEC) as producing or storing electricity using clean energy technology. As defined by statute, clean energy technology is technology used to generate energy from geothermal, hydrogen, solar, wind sources, and nuclear energy production facilities. Projects applying 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. Sections 67-6-346 and 67-4-2004). See also, Tenn. Code Ann. Section 67-4-2108 relative to exempt property.
*Important note on energy storage* To qualify for the Certified Green Energy Production Facility tax credit, a facility must store electricity produced entirely from clean energy technologies. It is not required that the storage facility be paired with or on the same site as a facility that produces green energy if it can otherwise confirm the electricity it stores was produced entirely from clean energy technologies.
TDEC oversees the process to certify Green Energy Production Facilities for eligibility to become a certified renewable energy production facility through its application process. Applications are accepted year-round.
The law establishing the Certified Green Energy Production Facility tax credit began in 2011. TDEC reviews each 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, if applicable, these applications are then sent to the Tennessee Department of Revenue.
In addition to the certification required by TDEC, applicants are required to submit a Supplemental Green Energy Production Facility Tax Form to the Department of Revenue. It is recommended that you submit your Supplemental Tax Form to TDEC with your Application for Certification as a Green Energy Production Facility, so that TDEC can forwarded the certified application and Supplemental Tax Form to Department of Revenue as one package.
Please use these helpful links to assist you in the application process:
Application for Certification of Green Energy Production Facility / Combined Heat and Power (CHP) (CN-1582)
Supplemental Green Energy Production Facility Tax Form
View more information regarding the Tennessee Department of Revenue.
TDEC maintains a list detailing the number of approved Certified Green Energy Production Facilities per month. The information relating to approved Certified Green Energy Production Facilities is updated monthly and can be seen below. Months with a dashed line have no certified applications.
| 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | |
|---|---|---|---|---|---|---|
| January | 6 | -- | -- | 5 | 41 | 9 |
| February | 6 | -- | -- | 11 | -- | 6 |
| March | 2 | -- | 2 | 3 | 9 | 11 |
| April | 2 | -- | -- | 2 | 4 | 7 |
| May | 1 | 1 | -- | 10 | 8 | 7 |
| June | 1 | -- | -- | 3 | 23 | 21 |
| July | -- | 1 | -- | 2 | 3 | 17 |
| August | -- | 1 | 2 | 2 | 11 | 12 |
| September | -- | -- | 9 | 7 | 1 | 26 |
| October | -- | -- | 6 | 3 | 9 | -- |
| November | -- | -- | -- | 6 | 43 | -- |
| December | -- | -- | 10 | 3 | 4 | -- |
