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Treasury Regulations · 26 CFR Part 1

Rules for computing credit for investment in certain depreciable property (§§ 1.45-0 to 1.50-2)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.45-0 Table of contents.
  2. § 1.45-1 - 1.45-5 [Reserved]
  3. § 1.45-6 Increased credit amount.
  4. § 1.45-7 Prevailing wage requirements.
  5. § 1.45-8 Apprenticeship requirements.
  6. § 1.45-9-1.45.11 [Reserved]
  7. § 1.45-12 Recordkeeping and reporting.
  8. § 1.45D-0 Table of contents.
  9. § 1.45D-1 New markets tax credit.
  10. § 1.45G-0 Table of contents for the railroad track maintenance credit rules.
  11. § 1.45G-1 Railroad track maintenance credit.
  12. § 1.45L-1-1.45L-2 [Reserved]
  13. § 1.45L-3 Rules relating to the increased credit amount for prevailing wage.
  14. § 1.45Q-0 Table of Contents
  15. § 1.45Q-1 Credit for Carbon Oxide Sequestration.
  16. § 1.45Q-2 Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.
  17. § 1.45Q-3 Secure Geological Storage.
  18. § 1.45Q-4 Utilization of Qualified Carbon Oxide.
  19. § 1.45Q-5 Recapture of Credit.
  20. § 1.45Q-6 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  21. § 1.45R-0 Table of contents.
  22. § 1.45R-1 Definitions.
  23. § 1.45R-2 Eligibility for the credit.
  24. § 1.45R-3 Calculating the credit.
  25. § 1.45R-4 Uniform percentage of premium paid.
  26. § 1.45R-5 Claiming the credit.
  27. § 1.45U-1 - 1.45U-2 [Reserved]
  28. § 1.45U-3 Rules relating to the increased credit amount for prevailing wage.
  29. § 1.45V-0 Table of contents.
  30. § 1.45V-1 Credit for production of clean hydrogen.
  31. § 1.45V-2 Special rules.
  32. § 1.45V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  33. § 1.45V-4 Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
  34. § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
  35. § 1.45V-6 Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
  36. § 1.45X-0 Table of contents.
  37. § 1.45X-1 General rules applicable to the advanced manufacturing production credit.
  38. § 1.45X-2 Sale to unrelated person.
  39. § 1.45X-3 Eligible components.
  40. § 1.45X-4 Applicable critical minerals.
  41. § 1.45Y-0 Table of contents.
  42. § 1.45Y-1 Clean electricity production credit.
  43. § 1.45Y-2 Qualified facility for purposes of section 45Y.
  44. § 1.45Y-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  45. § 1.45Y-4 Rules of general application.
  46. § 1.45Y-5 Greenhouse gas emissions rates for qualified facilities under section 45Y.
  47. § 1.45Z-1-1.45Z-2 [Reserved]
  48. § 1.45Z-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  49. § 1.46-1 Determination of amount.
  50. § 1.46-2 Carryback and carryover of unused credit.
  51. § 1.46-3 Qualified investment.
  52. § 1.46-4 Limitations with respect to certain persons.
  53. § 1.46-5 Qualified progress expenditures.
  54. § 1.46-6 Limitation in case of certain regulated companies.
  55. § 1.46-7 Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
  56. § 1.46-8 Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
  57. § 1.46-9 Requirements for taxpayers electing an extra one-half percent additional investment credit.
  58. § 1.46-10 [Reserved]
  59. § 1.47-1 Recomputation of credit allowed by section 38.
  60. § 1.47-2 “Disposition” and “cessation”.
  61. § 1.47-3 Exceptions to the application of § 1.47-1.
  62. § 1.47-4 Electing small business corporation.
  63. § 1.47-5 Estates and trusts.
  64. § 1.47-6 Partnerships.
  65. § 1.47-7 Rehabilitation credit allocated over a 5-year period.
  66. § 1.48-1 Definition of section 38 property.
  67. § 1.48-2 New section 38 property.
  68. § 1.48-3 Used section 38 property.
  69. § 1.48-4 Election of lessor of new section 38 property to treat lessee as purchaser.
  70. § 1.48-5 Electing small business corporations.
  71. § 1.48-6 Estates and trusts.
  72. § 1.48-9 Definition of energy property.
  73. § 1.48-10 Single purpose agricultural or horticultural structures.
  74. § 1.48-11 Qualified rehabilitated building; expenditures incurred before January 1, 1982.
  75. § 1.48-12 Qualified rehabilitated building; expenditures incurred after December 31, 1981.
  76. § 1.48-13 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  77. § 1.48-14 Rules applicable to energy property.
  78. § 1.48-15 Election to treat clean hydrogen production facility as energy property.
  79. § 1.48C-1-1.48C-2 [Reserved]
  80. § 1.48C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
  81. § 1.48D-0 Table of contents.
  82. § 1.48D-1 Advanced manufacturing investment credit determined.
  83. § 1.48D-2 Definitions.
  84. § 1.48D-3 Qualified property.
  85. § 1.48D-4 Advanced manufacturing facility of an eligible taxpayer.
  86. § 1.48D-5 Beginning of construction.
  87. § 1.48D-6 Elective payment election.
  88. § 1.48(e)-0 Table of contents.
  89. § 1.48(e)-1 Low-Income Communities Bonus Credit Program.
  90. § 1.48E-0 Table of contents.
  91. § 1.48E-1 Clean electricity investment credit.
  92. § 1.48E-2 Qualified investments in qualified facilities and EST for purposes of section 48E.
  93. § 1.48E-3 Rules relating to the increased credit for prevailing wage and apprenticeship.
  94. § 1.48E-4 Rules of general application.
  95. § 1.48E-5 Greenhouse gas emissions rates for qualified facilities under section 48E.
  96. § 1.48E(h)-0 Table of contents.
  97. § 1.48E(h)-1 Clean Electricity Low-Income Communities Bonus Credit Amount Program.
  98. § 1.50-0 Table of contents.
  99. § 1.50-1 Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
  100. § 1.50-2 Recapture of the advanced manufacturing investment credit in the case of certain expansions.