Internal Revenue Service December 12, 2024 – Federal Register Recent Federal Regulation Documents

Definition of Energy Property and Rules Applicable to the Energy Credit
Document Number: 2024-28190
Type: Rule
Date: 2024-12-12
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document sets forth final rules relating to the energy credit, including rules for determining whether investments in energy property are eligible for the energy credit and for implementing certain amendments made by the Inflation Reduction Act of 2022. The final regulations impact taxpayers who invest in energy property eligible for the energy credit.
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