Definition of Energy Property and Rules Applicable to the Energy Credit
other · IRS · Rule · Published 2024-12-12 · Effective 2024-12-12 · 89 FR 100598
Document
Document number
2024-28190
Federal Register citation
89 FR 100598
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2024-12-12
Effective date
2024-12-12
Treasury docket
TD 10015
Abstract
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.