Last year on December 18, 2015 Congressional approval of H.R. 2029, The Consolidated Appropriations Act, 2016, which President Obama promptly signed into law (P.L. No. 114-113, 114th Cong. 1st Session). This legislation extended tax incentives in the form of a production tax credit or the option to receive an investment tax credit (30 percent) for various renewable energy projects. For those other than wind and solar, the incentives were only extended through December 31, 2016. The only way to gain more time is to start construction as outlined in IRS memoranda and continue that construction, again as outlined in the IRS documents. Waste to energy was one of the renewable energy types that was allowed under the new legislation. Thus, WTE projects, and other non-wind and non-solar projects, must pay close attention to the deadline and how to extend it under IRS guidance.