26 U. S. Code § 48E - Clean electricity investment credit For purposes of section 50, if the Secretary determines that the greenhouse gas emissions rate for a qualified facility is greater than 10 grams of CO 2 e per KWh, any property for which a credit was allowed under this section with respect to such facility shall cease to be investment credit property in the taxable year in which the
26 CFR 1. 48E-5 -- Greenhouse gas emissions rates for qualified . . . A facility described in § 1 45Y-5 (c) (2) can maintain sufficient documentation to demonstrate a greenhouse gas emissions rate that is not greater than 10 grams of CO 2 e per kWh during each year of the recapture period that applies for purposes of section 48E (g) by showing that it is the type of facility described in § 1 45Y-5 (c) (2)
26 USC 48E: Clean electricity investment credit For purposes of section 50, if the Secretary determines that the greenhouse gas emissions rate for a qualified facility is greater than 10 grams of CO 2 e per KWh, any property for which a credit was allowed under this section with respect to such facility shall cease to be investment credit property in the taxable year in which the
§48E TITLE 26—INTERNAL REVENUE CODE Page 374 (aa . . . - GovInfo For purposes of section 50, if the Secretary de-termines that the greenhouse gas emissions rate for a qualified facility is greater than 10 grams of CO2e per KWh, any property for which a credit was allowed under this section with respect to such facility shall cease to be investment credit property in the taxable year in which the deter
Treasury and IRS Issue Final Regulations on Clean Electricity . . . A qualified facility is generally defined as a facility (1) which is used for the generation of electricity, (2) which is placed in service after December 31, 2024, and (3) for which the GHG emissions rate (for the Section 45Y credit) or anticipated GHG emissions rate (for the Section 48E credit) is not greater than zero
Section 45Y Clean Electricity Production Credit and Section 48E Clean . . . This document sets forth final regulations regarding the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022 These final regulations provide rules for determining greenhouse gas emissions rates resulting from the
Final regulations on clean electricity tax credits GHG emissions Carbon capture and sequestration The final regulations provide that a taxpayer that uses carbon capture and sequestration equipment at a qualified facility must comply with certain requirements of the EPA’s Greenhouse Gas Reporting Program Anticipated GHG emissions rate for Section 48E facilities The proposed and final regulations require a taxpayer to objectively determine, based on the facts and circumstances, that a facility (other than a facility that has an inherently zero emissions
Internal Revenue Bulletin: 2025-12 | Internal Revenue Service Section 45Y (b) (1) (A) provides, in part, that a qualified facility is a facility for which the GHG emissions rate is not greater than zero The GHG emissions rate is further defined in section 45Y (b) (2)
48E Qualified Facilities - Leo Berwick 48E defines a qualified facility as that which a) is used for the generation of electricity b) is in service after 2024 and c) has an anticipated greenhouse gas emissions rate that is not greater than zero
26 U. S. C. § 48E (2023) - Clean electricity investment credit :: 2023 U . . . 2023 U S Code Title 26 - Internal Revenue Code Subtitle A - Income Taxes Chapter 1 - Normal Taxes and Surtaxes Subchapter A - Determination of Tax Liability Part IV - Credits Against Tax Subpart E - Rules for Computing Investment Credit Sec 48E - Clean electricity investment credit