The IRS has published the calendar year 2021 inflation-adjustment factors and reference prices used to determine the Section 45 energy production credit. The credit consists of the renewable electricity production credit, the refined coal production credit and the Indian coal production credit. The inflation-adjustment factor for qualified energy resources and refined coal is 1.6878 and for Indian coal is 1.2998. The reference price for facilities producing electricity from wind is $0.0359 per kilowatt hour. For additional information:  Call or visit our website for more information!