New guidance from the IRS may provide a boost to wind energy project developers. The industry has experienced a tough time this year from the loss of the production tax credit, the tax incentive that underpins the financing for virtually all Midwest wind farms. The PTC provides a credit of 2.3 cents per kilowatt-hour of power produced during the first 10 years of a project’s life. Wind developers may eschew the PTC in favor of the investment tax credit, but the eligibility rules for the ITC track those of the …