# Definition of Energy Property and Rules Applicable to the Energy Credit
> **IRS** · Final regulations. · Published 2024-12-12 · Effective 2024-12-12 · 89 FR 100598
## Document
- **Document number:** 2024-28190
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 100598
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/12/12/2024-28190/definition-of-energy-property-and-rules-applicable-to-the-energy-credit)
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