26 U.S.C. 48C: Qualifying advanced energy project credit

2022

• Pub. L. 117–169, §13501(b)(1), inserted ", any portion of the qualified investment of which is certified by the Secretary under subsection (e) as eligible for a credit under this section" after "means a project" in introductory provisions. Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(A), substituted "an industrial or manufacturing facility for the production or recycling of" for "a manufacturing facility for the production of" in introductory provisions. Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(B), inserted "water," after "sun,". Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(C), substituted "energy storage systems and components" for "an energy storage system for use with electric or hybrid-electric motor vehicles". Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(D), substituted "grid modernization equipment or components" for "grids to support the transmission of intermittent sources of renewable energy, including storage of such energy". Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(E), substituted ", remove, use, or sequester carbon oxide emissions" for "and sequester carbon dioxide emissions". Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(F), added subcl. (V) and struck out former subcl. (V) which read as follows: "property designed to refine or blend renewable fuels or to produce energy conservation technologies (including energy-conserving lighting technologies and smart grid … Law text · (c)
• Pub. L. 117–169, §13501(b)(2)(G)–(J), added subcls. (VI) to (VIII), redesignated former subcl. (VII) as (IX), struck out "and" at end of subcl. (IX), and struck out former subcl. (VI) which read as follows: "new qualified plug-in electric drive motor vehicles (as d… Law text · (c)
• Pub. L. 117–169, §13501(b)(3), added cls. (ii) and (iii) and struck out former cl. (ii) which read as follows: "any portion of the qualified investment of which is certified by the Secretary under subsection (d) as eligible for a credit under this section." Law text · (c), (iii)
• Pub. L. 117–169, §13501(c), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "which is necessary for the production of property described in paragraph (1)(A)(i),". Law text · (c)
• Pub. L. 117–169, §13501(a), added subsec. (e). Former subsec. (e) redesignated (f). Law text · (e)
• Pub. L. 117–169, §13501(a), (d), redesignated subsec. (e) as (f) and substituted "48B, 48E, 45Q, or 45V" for "or 48B". Law text · (f)

2014

• Pub. L. 113–295, §209(g), inserted "as the qualified investment" after "The amount which is treated". Law text · (b)
• Pub. L. 113–295, §221(a)(2)(C), struck out ", qualified plug-in electric vehicles (as defined by section 30(d))," before "or components". Law text · (c)