Last updated July 25, 2024
| U.S. Code Section | Tax Incentive or Policy | Most Recent Information |
|---|---|---|
| Energy Generation and Carbon Capture | ||
| § 45 | Production Tax Credit for Electricity from Renewables (beginning construction before 2025) |
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| § 45Y | Clean Electricity Production Credit |
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| § 45Q | Credit for Carbon Oxide Sequestration |
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| § 45U | Zero-Emission Nuclear Power Production Credit |
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| § 48 | Investment Tax Credit for Energy Property (beginning construction before 2025) |
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| § 48E | Clean Electricity Investment Credit |
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| § 48(e) | Low-Income Communities Bonus Credit Program | |
| Vehicles | ||
| § 25E | Credit for Previously-Owned Clean Vehicles | |
| § 30C | Alternative Fuel Vehicle Refueling Property Credit |
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| § 30D | New Clean Vehicle Credit |
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| § 45W | Commercial Clean Vehicle Credit |
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| Manufacturing | ||
| § 45V | Clean Hydrogen Production Credit |
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| § 45X | Advanced Manufacturing Production Credit |
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| § 48C | Advanced Energy Project Credit |
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| Fuels | ||
| § 6426 | Extension of Alternative Fuel Mixture, Biodiesel, and Renewable Diesel Credits |
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| § 40B | Sustainable Aviation Fuel Credit |
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| § 45Z | Clean Fuel Production Credit |
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| Efficiency | ||
| § 25C | Energy Efficient Home Improvement Credit |
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| § 25D | Residential Clean Energy Credit |
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| § 45L | New Energy Efficient Home Credit |
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| § 179D | Energy Efficient Commercial Buildings Deduction |
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| Credit Monetization & Bonus Credit Provisions | ||
| § 6417 | Elective Pay (also known as “Direct Pay”) |
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| § 6418 | Transfer of Certain Credits |
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| Energy Communities |
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| Prevailing Wage & Apprenticeship |
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| Domestic Content |
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| Healthcare | ||
| § 5000D | Excise Tax on Sales of Designated Drugs |
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| Tax Reforms | ||
| § 55 - 59 | Corporate Alternative Minimum Tax (CAMT) |
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| § 4501 | Excise Tax on Repurchases of Corporate Stock | |