 The Business Energy Investment Tax Credit (ITC) is a U.S. federal corporate tax credit - applicable to commercial, industrial, utility, and agricultural sectors.Technologies that are eligible for the ITC are solar water heat, solar space heat, solar thermal electric, solar thermal process heat, photovoltaics, wind, biomass, geothermal electric, fuel cells, geothermal heat pumps, CHP/cogeneration, solar hybrid lighting, microturbines, and geothermal direct-use.This program is co-administered by the Internal Revenue Service (IRS) and the U.S. Department of Energy (DOE).