§48E. Clean electricity investment credit — Inbound Citations
26 U.S.C. § 48E
Cited by 16 provisions in release 119-102.
Citations to 26 U.S.C. § 48E as a whole
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(vii) the basis of any qualified property which is part of a qualified facility under section 48E, and
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(2) For purposes of this subsection, the term “disallowance of an applicable energy credit” means the disallowance of a credit under section 45X, 45Y, or 48E by reason of overstating the material assistance cost ratio (as determined under section 7701(a)(52)) with respect to any qualified facility, energy storage technology, or facility which produces eligible components.
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(CC) for purposes of section 45Y or section 48E, the total direct costs attributable to all manufactured products that were not produced or manufactured by a prohibited foreign entity.
Citations to §48E(a)
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(A) If there is an applicable payment made by a specified taxpayer before the close of the 10-year period beginning on the date such taxpayer placed in service investment credit property which is eligible for the clean electricity investment credit under section 48E(a), then the tax under this chapter for the taxable year in which such applicable payment occurs shall be increased by 100 percent of the aggregate decrease in the credits allowed under section 38 for all prior taxable years which would have resulted solely from reducing to zero any credit determined under section 46 which is attributable to the clean electricity investment credit under section 48E(a) with respect to such property.
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(C) For purposes of this paragraph, the term “specified taxpayer” means any taxpayer who has been allowed a credit under section 48E(a) for any taxable year beginning after the date which is 2 years after the date of enactment of this paragraph.
Citations to §48E(b)(1)
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(III) any qualified interconnection property (as defined in section 48E(b)(4)) which is part of the qualified investment with respect to a qualified facility (as described in section 48E(b)(1)).
Citations to §48E(b)(2)
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(viii) any qualified facility (as defined in section 45Y(b)(1)(A)), any qualified property (as defined in subsection (b)(2) of section 48E) which is a qualified investment (as defined in subsection (b)(1) of such section), or any energy storage technology (as defined in subsection (c)(2) of such section).
Citations to §48E(b)(3)
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(II) a qualified facility, as defined in section 48E(b)(3).
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(II) a qualified facility, as defined in section 48E(b)(3), and
Citations to §48E(b)(4)
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(III) any qualified interconnection property (as defined in section 48E(b)(4)) which is part of the qualified investment with respect to a qualified facility (as described in section 48E(b)(1)).
Citations to §48E(c)(2)
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(iv) The term “energy storage technology” has the same meaning given such term under section 48E(c)(2).
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(ii) The term “energy storage technology” has the same meaning given such term under section 48E(c)(2).
Citations to §48E(e)
Citations to §48E(h)(4)(D)(ii)
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(D) If the annual capacity limitation for any calendar year exceeds the aggregate amount allocated for such year under this paragraph, such limitation for the succeeding calendar year shall be increased by the amount of such excess. No amount may be carried under the preceding sentence to any calendar year after 2024 except as provided in section 48E(h)(4)(D)(ii).