Statute
- Section 45, Production Tax Credit
- Section 48, Investment Tax Credit
- Section 45Y, Clean Energy Production Credit
- Section 48E, Clean Electricity Investment Credit
Regulations
- Treas. Reg. § 1.46–1 Determination of Amount
- Current Section 48 Regulations
- Treas. Reg. § 1.48-1: Definition of Energy Property
- Treas. Reg. § 1.48-2: New Section 38 Property
- Treas. Reg. § 1.48-3: Used Section 38 Property
- Treas. Reg. § 1.48-9: Definition of Energy Property
- Proposed Section 48 Regulations, Definition of Energy Property and Rules Applicable to the Energy Credit
- Proposed Section 45Y and Section 48E Regulations, Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
IRS Guidance
- IRS Notice, Credit for Renewable Electricity Production and Publication of Inflation Adjustment Factor and Reference Price for Calendar Year 2024
- Notice 2009-52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits