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