Internal Revenue Code · 26 U.S.C.
§ 45. Electricity produced from certain renewable resources, etc.
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 45
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 24, 1992 by Pub. L. 102–486
- Last amended
- July 4, 2025 by Pub. L. 119–21
- Amendments
- 21 dated changes in the source credit
- Length
- 5 subsections · 8,195 words · about 36 min to read
- Defines
- 37 terms
- Cross-references
- cites 19; cited by 19 Code sections and 38 other regulations
- Regulations
- 5 issued under this section
The 0.3 cent amount in subsection (a), the 8 cent amount in paragraph (1), the $4.375 amount in subsection (e)(8)(A), the $2 amount in subsection (e)(8)(D)(ii)(I), and in subsection (e)(8)(B)(i) the reference price of fuel used as a feedstock (within the meaning of subsection (c)(7)(A)) in 2002 shall each be adjusted by multiplying such amount by the inflation adjustment factor for the calendar year in which the sale occurs. If the 0.3 cent amount as increased under the preceding sentence is not a multiple of 0.05 cent, such amount shall be rounded to the nearest multiple of 0.05 cent. In any other case, if an amount as increased under this paragraph is not a multiple of 0.1 cent, such amount shall be rounded to the nearest multiple of 0.1 cent.
In the case of electricity produced and sold in any calendar year after 2003 at any qualified facility described in paragraph (3), (5), (6), or (7) of subsection (d), the amount in effect under subsection (a)(1) for such calendar year (determined before the application of the last two sentences of paragraph (2) of this subsection) shall be reduced by one-half.
Except as provided in clause (ii) or clause (iii), in the case of any facility described in paragraph (3), (4), (5), (6), or (7) of subsection (d), the 5-year period beginning on the date the facility was originally placed in service shall be substituted for the 10-year period in subsection (a)(2)(A)(ii).
In the case of any facility described in subsection (d)(3)(A)(ii) placed in service before the date of the enactment of this paragraph, the 5-year period beginning on January 1, 2005, shall be substituted for the 10-year period in subsection (a)(2)(A)(ii).
Clause (i) shall not apply to any facility placed in service after the date of the enactment of this clause.
In the case of any qualified facility which satisfies the requirements of subparagraph (B), the amount of the credit determined under subsection (a) (determined after the application of paragraphs (1) through (5) and without regard to this paragraph) shall be equal to such amount multiplied by 5.
Subchapter B of chapter 63 (relating to deficiency procedures for income, estate, gift, and certain excise taxes) shall not apply with respect to the assessment or collection of any penalty imposed by this paragraph.
Pursuant to rules issued by the Secretary, in the case of a final determination by the Secretary with respect to any failure by the taxpayer to satisfy the requirement under subparagraph (A), subparagraph (B)(i) shall not apply unless the payments described in subclauses (I) and (II) of such subparagraph are made by the taxpayer on or before the date which is 180 days after the date of such determination.
Taxpayers shall ensure that, with respect to the construction of any qualified facility, not less than the applicable percentage of the total labor hours of the construction, alteration, or repair work (including such work performed by any contractor or subcontractor) with respect to such facility shall, subject to subparagraph (B), be performed by qualified apprentices.
The requirement under subparagraph (A)(i) shall be subject to any applicable requirements for apprentice-to-journeyworker ratios of the Department of Labor or the applicable State apprenticeship agency.
Each taxpayer, contractor, or subcontractor who employs 4 or more individuals to perform construction, alteration, or repair work with respect to the construction of a qualified facility shall employ 1 or more qualified apprentices to perform such work.
If the Secretary determines that any failure described in subclause (i)(II) is due to intentional disregard of the requirements under subparagraphs (A) and (C), subclause (i)(II) shall be applied by substituting “$500” for “$50” in item (aa) thereof.
The term “qualified apprentice” means an individual who is employed by the taxpayer or by any contractor or subcontractor and who is participating in a registered apprenticeship program, as defined in section 3131(e)(3)(B).
In the case of any qualified facility which satisfies the requirement under subparagraph (B)(i), the amount of the credit determined under subsection (a) (determined after the application of paragraphs (1) through (8)) shall be increased by an amount equal to 10 percent of the amount so determined.
The requirement described in this clause is satisfied with respect to any qualified facility if the taxpayer certifies to the Secretary (at such time, and in such form and manner, as the Secretary may prescribe) that any steel, iron, or manufactured product which is a component of such facility (upon completion of construction) was produced in the United States (as determined under section 22 So in original. Probably should be “part”. 661 of title 49, Code of Federal Regulations).
In the case of steel or iron, clause (i) shall be applied in a manner consistent with section 661.5 of title 49, Code of Federal Regulations.
For purposes of clause (i), the manufactured products which are components of a qualified facility upon completion of construction shall be deemed to have been produced in the United States if not less than the adjusted percentage (as determined under subparagraph (C)) of the total costs of all such manufactured products of such facility are attributable to manufactured products (including components) which are mined, produced, or manufactured in the United States.
Subject to subclause (ii), for purposes of subparagraph (B)(iii), the adjusted percentage shall be 40 percent.
For purposes of subparagraph (B)(iii), in the case of a qualified facility which is an offshore wind facility, the adjusted percentage shall be 20 percent.
In any case in which the Secretary provides an exception pursuant to clause (i), the applicable percentage shall be 100 percent.
In the case of a qualified facility which is located in an energy community, the credit determined under subsection (a) (determined after the application of paragraphs (1) through (10), without the application of paragraph (9)) shall be increased by an amount equal to 10 percent of the amount so determined.
Subject to clause (ii), for purposes of subparagraph (B)(iv), the term “advanced nuclear facility” means any nuclear facility the reactor design for which is approved in the manner described in section 45J(d)(2).
For purposes of clause (i), a facility shall be deemed to have a reactor design which is approved in the manner described in section 45J(d)(2) if the Nuclear Regulatory Commission has authorized construction and issued a site-specific construction permit or combined license with respect to such facility (without regard to whether the reactor design was approved after December 31, 1993).
The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this subsection, including regulations or other guidance which provides for requirements for recordkeeping or information reporting for purposes of administering the requirements of this subsection.
The term “closed-loop biomass” means any organic material from a plant which is planted exclusively for purposes of being used at a qualified facility to produce electricity.
The term “agricultural livestock waste nutrients” means agricultural livestock manure and litter, including wood shavings, straw, rice hulls, and other bedding material for the disposition of manure.
The term “agricultural livestock” includes bovine, swine, poultry, and sheep.
The term “geothermal energy” means energy derived from a geothermal deposit (within the meaning of section 613(e)(2)).
The term “municipal solid waste” has the meaning given the term “solid waste” under section 1004(27) of the Solid Waste Disposal Act (42 U.S.C. 6903), except that such term does not include paper which is commonly recycled and which has been segregated from other solid waste (as so defined).
The term “qualified emission reduction” means a reduction of at least 20 percent of the emissions of nitrogen oxide and at least 40 percent of the emissions of either sulfur dioxide or mercury released when burning the refined coal (excluding any dilution caused by materials combined or added during the production process), as compared to the emissions released when burning the feedstock coal or comparable coal predominantly available in the marketplace as of January 1, 2003.
The term “coal waste sludge” means the tar decanter sludge and related byproducts of the coking process, including such materials that have been stored in ground, in tanks and in lagoons, that have been treated as hazardous wastes under applicable Federal environmental rules absent liquefaction and processing with coal into a feedstock for the manufacture of coke.
For purposes of subparagraph (A), incremental hydropower production for any taxable year shall be equal to the percentage of average annual hydropower production at the facility attributable to the efficiency improvements or additions of capacity placed in service after the date of the enactment of this paragraph, determined by using the same water flow information used to determine an historic average annual hydropower production baseline for such facility. Such percentage and baseline shall be certified by the Federal Energy Regulatory Commission.
For purposes of clause (i), the determination of incremental hydropower production shall not be based on any operational changes at such facility not directly associated with the efficiency improvements or additions of capacity.
For purposes of this paragraph, the term “Indian tribe” has the meaning given such term by section 7871(c)(3)(E)(ii).
Such term shall not include any energy which is derived from any source which utilizes a dam, diversionary structure (except as provided in subparagraph (A)(iii)), or impoundment for electric power production purposes.
In the case of a facility using wind to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after December 31, 1993, and the construction of which begins before January 1, 2025. Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) of section 25D) is taken into account in determining the credit under such section.
Such term shall include a new unit placed in service after the date of the enactment of this subparagraph in connection with a facility described in subparagraph (A)(i), but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.
Such term shall include a new unit placed in service after the date of the enactment of this subparagraph in connection with a facility described in subparagraph (A), but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.
In the case of a facility using geothermal or solar energy to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025. Such term shall not include any property described in section 48(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section 48.
In the case of a facility using small irrigation power to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and before October 3, 2008.
In the case of a facility producing electricity from gas derived from the biodegradation of municipal solid waste, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025.
In the case of a facility (other than a facility described in paragraph (6)) which uses municipal solid waste to produce electricity, the term “qualified facility” means any facility owned by the taxpayer which is originally placed in service after the date of the enactment of this paragraph and the construction of which begins before January 1, 2025. Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.
For purposes of subparagraph (A)(i), an efficiency improvement or addition to capacity shall be treated as placed in service before January 1, 2025, if the construction of such improvement or addition begins before such date.
The term “Indian coal production facility” means a facility that produces Indian coal.
The Secretary shall, not later than April 1 of each calendar year, determine and publish in the Federal Register the inflation adjustment factor and the reference price for such calendar year in accordance with this paragraph.
The term “inflation adjustment factor” means, with respect to a calendar year, a fraction the numerator of which is the GDP implicit price deflator for the preceding calendar year and the denominator of which is the GDP implicit price deflator for the calendar year 1992. The term “GDP implicit price deflator” means the most recent revision of the implicit price deflator for the gross domestic product as computed and published by the Department of Commerce before March 15 of the calendar year.
The term “reference price” means, with respect to a calendar year, the Secretary’s determination of the annual average contract price per kilowatt hour of electricity generated from the same qualified energy resource and sold in the previous year in the United States. For purposes of the preceding sentence, only contracts entered into after December 31, 1989, shall be taken into account.
In the case of a facility in which more than 1 person has an ownership interest, except to the extent provided in regulations prescribed by the Secretary, production from the facility shall be allocated among such persons in proportion to their respective ownership interests in the gross sales from such facility.
Persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b). In the case of a corporation which is a member of an affiliated group of corporations filing a consolidated return, such corporation shall be treated as selling electricity to an unrelated person if such electricity is sold to such a person by another member of such group.
Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.
Subparagraph (A) shall be applied by substituting “$2 per barrel-of-oil equivalent” for “$4.375 per ton”.
In lieu of the 10-year period referred to in clauses (i) and (ii)(II) of subparagraph (A), the credit period shall be the period beginning on the later of the date such facility was originally placed in service, the date the modifications described in clause (iii) were placed in service, or October 1, 2008, and ending on the later of December 31, 2009, or the date which is 1 year after the date such facility or the modifications described in clause (iii) were placed in service.
The modifications described in this clause are modifications to an existing facility which allow such facility to produce steel industry fuel.
For purposes of this subparagraph, a barrel-of-oil equivalent is the amount of steel industry fuel that has a Btu content of 5,800,000 Btus.
The term “qualified facility” shall not include any facility which produces electricity from gas derived from the biodegradation of municipal solid waste if such biodegradation occurred in a facility (within the meaning of section 45K) the production from which is allowed as a credit under section 45K for the taxable year or any prior taxable year.
The term “refined coal production facility” shall not include any facility the production from which is allowed as a credit under section 45K for the taxable year or any prior taxable year (or under section 29,33 See References in Text note below. as in effect on the day before the date of enactment of the Energy Tax Incentives Act of 2005, for any prior taxable year).
In the case of a facility producing steel industry fuel, clause (i) shall not apply to so much of the refined coal produced at such facility as is steel industry fuel.
In the case of any calendar year after 2006, each of the dollar amounts under clause (i) shall be equal to the product of such dollar amount and the inflation adjustment factor determined under paragraph (2)(B) for the calendar year, except that such paragraph shall be applied by substituting “2005” for “1992”.
In the case of an eligible cooperative organization, any portion of the credit determined under subsection (a) for the taxable year may, at the election of the organization, be apportioned among patrons of the organization on the basis of the amount of business done by the patrons during the taxable year.
An election under clause (i) for any taxable year shall be made on a timely filed return for such year. Such election, once made, shall be irrevocable for such taxable year. Such election shall not take effect unless the organization designates the apportionment as such in a written notice mailed to its patrons during the payment period described in section 1382(d).
For purposes of this section the term “eligible cooperative” means a cooperative organization described in section 1381(a) which is owned more than 50 percent by agricultural producers or by entities owned by agricultural producers. For this purpose an entity owned by an agricultural producer is one that is more than 50 percent owned by agricultural producers.
The term “qualified facility” shall not include any facility which produces electricity from gas produced by qualified biogas property (as defined in section 48(c)(7)) if a credit is allowed under section 48 with respect to such property for the taxable year or any prior taxable year.
(Added Pub. L. 102–486, title XIX, § 1914(a), Oct. 24, 1992, 106 Stat. 3020; amended Pub. L. 106–170, title V, § 507(a)–(c), Dec. 17, 1999, 113 Stat. 1922; Pub. L. 106–554, § 1(a)(7) [title III, § 319(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646; Pub. L. 107–147, title VI, § 603(a), Mar. 9, 2002, 116 Stat. 59; Pub. L. 108–311, title III, § 313(a), Oct. 4, 2004, 118 Stat. 1181; Pub. L. 108–357, title VII, § 710(a)–(d), (f), Oct. 22, 2004, 118 Stat. 1552–1557; Pub. L. 109–58, title XIII, §§ 1301(a)–(f)(4), 1302(a), 1322(a)(3)(C), Aug. 8, 2005, 119 Stat. 986–990, 1011; Pub. L. 109–135, title IV, §§ 402(b), 403(t), 412(j), Dec. 21, 2005, 119 Stat. 2610, 2628, 2637; Pub. L. 109–432, div. A, title II, § 201, Dec. 20, 2006, 120 Stat. 2944; Pub. L. 110–172, §§ 7(b), 9(a), Dec. 29, 2007, 121 Stat. 2482, 2484; Pub. L. 110–343, div. B, title I, §§ 101(a)–(e), 102(a)–(e), 106(c)(3)(B), 108(a)–(d)(1), Oct. 3, 2008, 122 Stat. 3808–3810, 3815, 3819–3821; Pub. L. 111–5, div. B, title I, § 1101(a), (b), Feb. 17, 2009, 123 Stat. 319; Pub. L. 111–312, title VII, § 702(a), Dec. 17, 2010, 124 Stat. 3311; Pub. L. 112–240, title IV, §§ 406(a), 407(a), Jan. 2, 2013, 126 Stat. 2340; Pub. L. 113–295, div. A, title I, §§ 154(a), 155(a), title II, § 210(g)(1), Dec. 19, 2014, 128 Stat. 4021, 4032; Pub. L. 114–113, div. P, title III, § 301(a), div. Q, title I, §§ 186(a)–(c), (d)(2), 187(a), Dec. 18, 2015, 129 Stat. 3038, 3073, 3074; Pub. L. 115–123, div. D, title I, §§ 40408(a), 40409(a), Feb. 9, 2018, 132 Stat. 149, 150; Pub. L. 115–141, div. U, title IV, § 401(a)(14)–(16), Mar. 23, 2018, 132 Stat. 1185; Pub. L. 116–94, div. Q, title I, §§ 127(a), (c)(1), (2)(A), 128(a), Dec. 20, 2019, 133 Stat. 3231, 3232; Pub. L. 116–260, div. EE, title I, §§ 131(a), (c)(1), 145(a), Dec. 27, 2020, 134 Stat. 3052, 3054; Pub. L. 117–169, title I, §§ 13101(a)–(c), (e)(1), (2)(A), (f)–(j), 13102(f)(4), 13204(b)(1), Aug. 16, 2022, 136 Stat. 1906–1913, 1916, 1939; Pub. L. 119–21, title VII, § 70512(f)(1), July 4, 2025, 139 Stat. 266.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
- advanced nuclear facility § 45(b)(11)(C)(i)
- agricultural livestock § 45(c)(3)(B)(ii)
- agricultural livestock waste nutrients § 45(c)(3)(B)(i)
- closed-loop biomass § 45(c)(2)
- coal waste sludge § 45(c)(7)(C)(ii)
- eligible cooperative § 45(e)(11)(D)
- energy community § 45(b)(11)(B)
- GDP implicit price deflator § 45(e)(2)(B)
- geothermal energy § 45(c)(4)
- Indian coal § 45(c)(9)(A)
- Indian coal production facility § 45(d)(10)
- Indian tribe § 45(c)(9)(B)
- inflation adjustment factor § 45(e)(2)(B)
- marine and hydrokinetic renewable energy § 45(c)(10)(A)
- municipal solid waste § 45(c)(6)
- open-loop biomass § 45(c)(3)(A)
- qualified apprentice § 45(b)(8)(E)(ii)
- qualified emission reduction § 45(c)(7)(B)
- qualified energy resources § 45(c)(1)
- qualified facility § 45(d)(1)
- qualified facility § 45(d)(2)(A)
- qualified facility § 45(d)(3)(A)
- qualified facility § 45(d)(4)
- qualified facility § 45(d)(5)
- qualified facility § 45(d)(6)
- qualified facility § 45(d)(7)
- qualified facility § 45(d)(9)(A)
- qualified facility § 45(d)(11)
- qualified facility § 45(e)(9)(A)
- qualified facility § 45(e)(12)
- qualified hydropower production § 45(c)(8)(A)
- reference price § 45(e)(2)(C)
- refined coal § 45(c)(7)(A)
- refined coal production facility § 45(d)(8)
- refined coal production facility § 45(e)(9)(B)(i)
- small irrigation power § 45(c)(5)
- steel industry fuel § 45(c)(7)(C)(i)
Regulations under this section
Treasury regulations (26 CFR) issued under § 45
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 19 other sections
- § 38 General business credit
- § 103 Interest on State and local bonds
- § 6621 Determination of rate of interest
- § 3131(e)(3)(B) Credit for paid sick leave
- § 2 Definitions and special rules
- § 6417 Elective payment of applicable credits
- § 45J(d)(2) Credit for production from advanced nuclear power facilities
- § 613(e)(2) Percentage depletion
- § 7871(c)(3)(E)(ii) Indian tribal governments treated as States for certain purposes
- § 25D Residential clean energy credit
- § 48(a)(3) Energy credit
- § 638(1) Continental shelf areas
- § 52(b) Special rules
- § 1301 Averaging of farm income
- § 45K Credit for producing fuel from a nonconventional source
- § 29 Renumbered
- § 1382(d) Taxable income of cooperatives
- § 1381(a) Organizations to which part applies
- § 45V(c)(3) Credit for production of clean hydrogen
Cited by 19 Code sections
- § 30C(g)(2)(B) Alternative fuel vehicle refueling property credit
- § 38(b)(8) General business credit
- § 45J(c)(2)(A)(i) Credit for production from advanced nuclear power facilities
- § 45K(g)(2)(E) Credit for producing fuel from a nonconventional source
- § 45L(g)(2)(B) New energy efficient home credit
- § 45Q(f)(8) Credit for carbon oxide sequestration
- § 45U(c)(1) Zero-emission nuclear power production credit
- § 45V(b)(3) Credit for production of clean hydrogen
- § 45Y(b)(1)(E) Clean electricity production credit
- § 45Z(f)(6)(A) Clean fuel production credit
- § 48(a)(3)(D)(ii) Energy credit
- § 48C(e)(2)(A) Qualifying advanced energy project credit
- § 48E(a)(3)(A)(i) Clean electricity investment credit
- § 55(c)(1) Alternative minimum tax imposed
- § 59A(b)(3)(B) Tax on base erosion payments of taxpayers with substantial gross receipts
- § 179D(b)(4)(B) Energy efficient commercial buildings deduction
- § 6417(b)(2) Elective payment of applicable credits
- § 6418(f)(1)(A)(ii) Transfer of certain credits
- § 7704(d)(1)(E)(v) Certain publicly traded partnerships treated as corporations
Cited in 38 regulations not issued under it
- § 1.30C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.42-10 Utility allowances.
- § 1.45G-1 Railroad track maintenance credit.
- § 1.45L-3 Rules relating to the increased credit amount for prevailing wage.
- § 1.45Q-1 Credit for Carbon Oxide Sequestration.
- § 1.45Q-3 Secure Geological Storage.
- § 1.45Q-6 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45U-3 Rules relating to the increased credit amount for prevailing wage.
- § 1.45V-0 Table of contents.
- § 1.45V-1 Credit for production of clean hydrogen.
- § 1.45V-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45V-5 Procedures for verification of qualified clean hydrogen production and sale or use.
- § 1.45X-1 General rules applicable to the advanced manufacturing production credit.
- § 1.45Y-0 Table of contents.
- § 1.45Y-1 Clean electricity production credit.
- § 1.45Y-2 Qualified facility for purposes of section 45Y.
- § 1.45Y-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.45Y-4 Rules of general application.
- § 1.45Y-5 Greenhouse gas emissions rates for qualified facilities under section 45Y.
- § 1.45Z-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.48-9 Definition of energy property.
- § 1.48-13 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
- § 1.48-14 Rules applicable to energy property.
- § 1.48C-3 Rules relating to the increased credit amount for prevailing wage and apprenticeship.
Show 14 more
- § 1.48(e)-1 Low-Income Communities Bonus Credit Program.
- § 1.48E-1 Clean electricity investment credit.
- § 1.48E-2 Qualified investments in qualified facilities and EST for purposes of section 48E.
- § 1.48E-3 Rules relating to the increased credit for prevailing wage and apprenticeship.
- § 1.48E-4 Rules of general application.
- § 1.59A-1 Base erosion and anti-abuse tax.
- § 1.179D-3 Rules relating to the increased deduction for prevailing wage and apprenticeship.
- § 1.761-2 Exclusion of certain unincorporated organizations from the application of all or part of subchapter K of chapter 1 of the Internal Revenue Code.
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
- § 1.6417-1 Elective payment election of applicable credits.
- § 1.6417-2 Rules for making elective payment elections.
- § 1.6418-1 Transfer of eligible credits.
- § 1.6418-2 Rules for making transfer elections.
- § 1.6418-3 Additional rules for partnerships and S corporations.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 119–21Parts changed in 2025: (b)(11)(B)(iv) (b)(11)(C)
- Amended by Pub. L. 117–169Parts changed in 2022: (a)(1) (b)(2) (b)(3) (b)(4)(A) (b)(5) (b)(6) (b)(9) (b)(10) (b)(12) (c)(10)(A)(v) (d)(1) (d)(2)(A) (d)(3)(A)(i)(I) (d)(4) (d)(6) (d)(9)(A)(i) (d)(11)(A) (d)(11)(B) (e)(12) (e)(13)
- Amended by Pub. L. 116–260Parts changed in 2020: (b)(5)(D) (d)(1) (e)(10)(A)
- Amended by Pub. L. 116–94Parts changed in 2019: (b)(5)(D) (d)(1) (d)(2)(A) (e)(10)(A)
- Amended by Pub. L. 115–141Parts changed in 2018: (c)(6) (c)(7)(A)(i)(II) (c)(7)(A)(i)(III) (d) (e)(10)(A)(i)
- Amended by Pub. L. 115–123
- Amended by Pub. L. 114–113Parts changed in 2015: (b)(5) (d)(1) (d)(2)(A) (d)(3)(A)(i)(I) (d)(4)(B) (d)(6) (d)(7) (d)(9)(A)(i) (d)(10) (d)(11)(B) (e)(10)(A)(i) (e)(10)(A)(ii)(I) (e)(10)(A)(ii)(II) (e)(10)(D)
- Amended by Pub. L. 113–295Parts changed in 2014: (b)(2) (d) (e)(10)(A)(i)
- Amended by Pub. L. 112–240Parts changed in 2013: (c)(6) (d)(1) (d)(2)(A) (d)(2)(A)(i) (d)(3)(A)(i)(I) (d)(3)(A)(ii) (d)(4) (d)(6) (d)(7) (d)(9) (d)(9)(B) (d)(11)(B) (e)(10)(A)(i)
- Amended by Pub. L. 111–312Parts changed in 2010: (d)(8)(B)
- Amended by Pub. L. 111–5Parts changed in 2009: (d)(1) (d)(2)(A)(i) (d)(5) (d)(6) (d)(11)(B)
- Amended by Pub. L. 110–343Parts changed in 2008: (b)(2) (b)(4)(A) (c)(1)(I) (c)(7)(A) (c)(7)(A)(i) (c)(7)(B) (c)(7)(C) (c)(8)(C) (c)(10) (d)(1) (d)(2)(A) (d)(2)(B) (d)(3)(A) (d)(3)(B) (d)(4) (d)(5) (d)(6) (d)(7) (d)(8) (d)(9)(A) (d)(11) (e)(8)(D) (e)(9)(B)
- Amended by Pub. L. 110–172Parts changed in 2007: (c)(3)(A)(ii) (d)(2)(B)(i) (e)(7)(A)(i)
- Amended by Pub. L. 109–432Parts changed in 2006: (d)(1)
- Amended by Pub. L. 109–135Parts changed in 2005: (b)(4)(A) (b)(4)(B)(i) (b)(4)(B)(ii) (b)(4)(B)(iii) (c) (c)(1)(H) (c)(3)(A)(ii) (c)(7)(A)(i) (c)(8) (c)(9) (d)(1) (d)(4) (d)(5) (d)(7) (d)(8) (d)(9) (d)(10) (e)(6) (e)(8)(C) (e)(9) (e)(9)(B) (e)(10) (e)(11)
- Amended by Pub. L. 109–58
- Amended by Pub. L. 108–357Parts changed in 2004: (b)(2) (b)(3) (b)(4) (c) (c)(3) (d) (e) (e)(7)(A)(i) (e)(8) (e)(9)
- Amended by Pub. L. 108–311
- Amended by Pub. L. 107–147Parts changed in 2002: (c)(3)
- Amended by Pub. L. 106–554Parts changed in 2000: (d)(7)(A)(i)
- Amended by Pub. L. 106–170Parts changed in 1999: (c)(1)(C) (c)(3) (c)(4) (d)(6)
- Added by Pub. L. 102–486
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart D Business Related Credits
Nearby sections
- § 44E Renumbered
- § 44F Renumbered
- § 44G Renumbered
- § 44H Renumbered
- § 45 Electricity produced from certain renewable resources, etc.
- § 45A Indian employment credit
- § 45B Credit for portion of employer social security taxes paid with respect to employee cash tips
- § 45C Clinical testing expenses for certain drugs for rare diseases or conditions
- § 45D New markets tax credit
Official notes
The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.