Statute
- Section 45, Production Tax Credit
- Section 48, Investment Tax Credit
- Section 45Y, Clean Energy Production Credit
- Section 48E, Clean Electricity Investment Credit
Regulations
- Final Regulations, Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit
- Treas. Reg. § 1.46–1 Determination of Amount
- Final Section 48 Regulations, Definition of Energy Property and Rules Applicable to the Energy Credit
- 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
- Section 45Y and Section 48E, Revenue Procedure 2025-14, Annual Table for GHG Emissions Rates
- 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
Holland & Knight Insights
Treasury Department, IRS Release Sections 45Y, 48E Tech-Neutral PTC and ITC Final Regulations
Treasury Department, IRS Release Final Regulations for Section 48 Investment Tax Credit
The Technology-Neutral Sections 45Y PTC and 48E ITC Are Coming
Treasury Department, IRS Correct Section 48 Proposed Regulations on Qualified Biogas Property
Section 48 Proposed Regulations Detail Treatment of Qualified Biogas Property