{"abstract":"This document sets forth final rules relating to the energy credit, including rules for determining whether investments in energy property are eligible for the energy credit and for implementing certain amendments made by the Inflation Reduction Act of 2022. The final regulations impact taxpayers who invest in energy property eligible for the energy credit.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/12/12/2024-28190.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 100598","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on December 12, 2024.","disposition_notes":null,"docket_ids":["TD 10015"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda - REG-132567-17","document_id":"IRS-2023-0054-0304"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-12-12","updated_at":"2024-12-12T10:56:41.017-05:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0054-0350","allow_late_comments":false,"id":"IRS-2023-0054-0350","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2023-0054","title":"Definition of Energy Property and Rules Applicable to the Energy Credit  (REG-132569-17)"}],"document_number":"2024-28190","effective_on":"2024-12-12","end_page":100660,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/12/12/2024-28190.xml","html_url":"https://www.federalregister.gov/documents/2024/12/12/2024-28190/definition-of-energy-property-and-rules-applicable-to-the-energy-credit","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-28190?publication_date=2024-12-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-12-12/2024-28190/mods.xml","not_received_for_publication":null,"page_length":63,"page_views":{"count":17808,"last_updated":"2026-07-28 00:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-12/pdf/2024-28190.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-28190.pdf?1733346951","publication_date":"2024-12-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/12/12/2024-28190.txt","regulation_id_number_info":{"1545-BO40":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BO40/definition-of-qualifying-energy-property-section-48-investment-tax-credit","title":"Definition of Qualifying Energy Property, Section 48 Investment Tax Credit","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BO40&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BO40"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda - REG-132567-17","document_id":"IRS-2023-0054-0304"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BO40/definition-of-qualifying-energy-property-section-48-investment-tax-credit","title":"Definition of Qualifying Energy Property, Section 48 Investment Tax Credit"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0054","supporting_documents_count":1,"docket_id":"IRS-2023-0054","document_id":"IRS-2023-0054-0350","regulation_id_number":"1545-BO40","title":"Definition of Energy Property and Rules Applicable to the Energy Credit  (REG-132569-17)","checked_regulationsdotgov_at":"2024-12-13T15:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":100598,"subtype":null,"title":"Definition of Energy Property and Rules Applicable to the Energy Credit","toc_doc":"Definition of Energy Property and Rules Applicable to the Energy Credit","toc_subject":null,"topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Rule","volume":89}