What Inflation Reduction Act of 2022: Clean Energy Production Tax Credit (§45) and Investment Tax Credit (§48) requires
The Inflation Reduction Act of 2022 (IRA) modifies and extends the Production Tax Credit (PTC) under IRC §45 and the Investment Tax Credit (ITC) under IRC §48 for qualifying clean energy projects. To receive the full base credit, developers and owners must satisfy specific prevailing wage and apprenticeship labor requirements, with bonus credits available for meeting domestic content thresholds and siting projects in energy communities.
Pillar: Energy & Utilities · Authority: Internal Revenue Service (IRS), U.S. Department of the Treasury · Version: 1.0.0 · Last updated:
Primary source: https://www.irs.gov/inflation-reduction-act-of-2022/corporate-alternative-minimum-tax
SHA-256 integrity: 3f3a65e3f770c1a15d5f444c96ab4afeff0652b932f2a18818fe38b8647588ae
Primary Citations — 8 traced to source
- Internal Revenue Code §45: Electricity produced from certain renewable resources, etc.
- Internal Revenue Code §48: Energy credit
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