The Qualifying Advanced Energy Project Credit (48C) was established by the American Recovery and Reinvestment Act of 2009 and renewed and expanded under the Inflation Reduction Act of 2022 (IRA). The 48C credit is a tax credit for investments in advanced energy projects, as defined in 26 USC § 48C(c)(1).

2024年9月26日 · Map that shows currently available data on the two types of potentially qualifying energy communities.

 This mapping tool displays census tracts that are considered energy communities for the purposes of the 48C tax credit. While any location in the U.S. is eligible for 48C, to be considered for the portion of credits dedicated to energy communities, a project must be located in a census tract that satisfies the relevant requirements of an ...

The guidance that determines the MSAs and Non-MSAs that are energy communities based on 2024 unemployment rates will likely be released in May 2025. In addition, the map shows MSAs and Non-MSAs that only meet the FFE threshold.

This tool can be useful for applicants to identify relevant information about their project that is requested in U.S. Department of Energy (DOE) grant and tax credit submissions, including Qualifying Advanced Energy Project Credit (§ 48C) program energy community status and whether a project is located in a disadvantaged community.

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2024年4月19日 · By law, at least $4 billion of the total $10 billion will be allocated to projects in designated 48C energy communities—which includes communities with closed coal mines or coal plants. 48C provides an investment tax credit of up to 30% of qualified investments for certified qualifying advanced energy projects that meet prevailing wage and ...

Mapping tool to support applicants in determining potentially qualifying communities for the 40% of § 48C allocations dedicated to designated energy communities.

2024年6月10日 · To be considered for an allocation in Round 2, taxpayers must first submit concept papers to the IRS through the Qualified Advanced Energy Project Credit Program Applicant Portal (48C(e) Portal), accessible at https://eco.energy.gov/48C(e)/, maintained by the Department of Energy (DOE).

2023年8月3日 · The Qualifying Advanced Energy Project Credit (48C) program aims to strengthen U.S. industrial competitiveness and clean energy supply chains. As the nation builds a net-zero economy, the 48C tax credit program aims to play a critical role to create high-quality jobs, reduce industrial emissions, and increase domestic production of critical ...