A new bill introduced in the US Senate is seeking provide a federal tax credit to buyers of small wind systems less than 100 kW in size. The proposed credit is $1500 for each 500 W of capacity invested in. The legislation, titled the Rural Wind Energy Development Act, would also provide for an accelerated depreciation of three years for small wind turbines. The American Wind Energy Association's Ron Stimmel says the credit would help reduce the upfront cost of buying a system and help spur a market that is not meeting its full potential. "This would be the first federal incentive in 20 years to help individuals -- homeowners, farmers, and small business owners -- buy a small wind turbine," says Stimmel.