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).

The Inflation Reduction Act (IRA) provided $10 billion in funding for the Qualifying Advanced Energy Project Credit Allocation Program under section 48C(e). These frequently asked questions provide details related to the eligibility and application of the credit.

For purposes of subsection (a), the qualified investment for any taxable year is the basis of eligible property placed in service by the taxpayer during such taxable year which is part of a qualifying advanced energy project.

2025年1月10日 · WASHINGTON – Today, the Internal Revenue Service (IRS) announced $6 billion in tax credits for the second round of the Inflation Reduction Act’s (IRA) § 48C Qualifying Advanced Energy Project Tax Credit (§ 48C Program).

The Inflation Reduction Act (IRA) provided $10 billion in funding for the Qualifying Advanced Energy Project Credit Allocation Program under section 48C(e). The qualifying advanced energy project credit is an investment credit originally enacted by the American Recovery and Reinvestment Act of 2009.

2023年2月13日 · The Treasury Department and the IRS anticipate allocating $4 billion of section 48C credits in the first allocation round, with approximately $1.6 billion of these credits to be allocated to projects located in certain 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).

2024年2月2日 · ira的出台重启了第48c条先进能源项目投资税收抵免，并计划从2023年起拨款100亿美元，用于对符合条件的新能源项目的投资税收抵免。该优惠政策的目的是美国政府为了鼓励企业在美国建立、扩大或重新装备各种形式的清洁能源生产设施和设备的项目，旨在推动 ...

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 ...

What is 48C? 3 What • Investment tax credit (ITC) expanded by IRA with $10 billion for (1) clean energy manufacturing & recycling, (2) critical materials, and (3) industrial GHG emissions reduction projects • Projects receive 30% ITC (or 6% if prevailing wage and apprenticeship requirements not met)