Investor Presentaiton

Wind Production Tax Credit (PTC) Start of Construction Date U.S. Federal tax incentives for completed renewables projects have been extended into the next decade Extended U.S. Federal Tax Credits Solar Investment Tax Credit (ITC) Start of COD Deadline Wind Construction Solar PTC Date ITC During 2016 12/31/2020 100% Prior to 1/1/2020 30% During 2017 12/31/2021 80% During 2020 26% During 2018 12/31/2022 60% During 2021 22% During 2019 12/31/2023 40% 2022 and beyond 10% . For wind PTC, the IRS provided additional guidance in 2016 - - Continuity safe harbor is satisfied for a facility if COD occurs no more than four calendar years after the calendar year that construction began Safe harbor is provided for certain repowered facilities Solar ITC remains subject to IRS guidance on COD deadlines Safe harbor purchases could qualify over 10 GW of wind for 100% PTC 20 20 NEXTera ENERGY

View entire presentation