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Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit

IRS - 2025-01-15

Treasury/IRS finalized tax credit regulations for clean electricity production and investment under the Inflation Reduction Act, affecting semiconductor manufacturing facilities claiming credits for qualified energy infrastructure placed in service after 2024.

Signal typeregulatory_update
Strategic importancemedium

Primary source: https://www.federalregister.gov/documents/2025/01/15/2025-00196/section-45y-clean-electricity-production-credit-and-section-48e-clean-electricity-investment-credit

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