Data / Federal rules / 2024-28190
Definition of Energy Property and Rules Applicable to the Energy Credit
The Internal Revenue Service published this final rule in the Federal Register on December 12, 2024. It took effect on December 12, 2024.
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What the agency says
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.
Key facts
- Document number
- 2024-28190
- Type
- Final rule
- Action
- Final regulations
- Agency
- Treasury Department; Internal Revenue Service
- Published
- December 12, 2024
- Takes effect
- December 12, 2024
- Dates
- Effective date: These regulations are effective on December 12, 2024.
- Docket
- TD 10015
- Regulation ID (RIN)
- 1545-BO40
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 63
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in December 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.