Research & Resources

You are here

Q&A on Tax Credits for Sections 25C and 25D

Miscellaneous
File(s): 
Q&A on Tax Credits for Sections 25C and 25D.pdf
Topics
This notice provides guidance with respect to the credits for nonbusiness energy property under § 25C of the Internal Re venue Code (Code) and residential energy efficient property under § 25D of the Code. This notice incorporates the changes made to § 25C by section 710 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. L. No. 111-312, 124 Stat. 3296 (2010) (the 2010 Act) and to § 25C and § 25D by sections 104 and 401 of the American Taxpayer Relief Act of 2012, Pub. L. No. 112-240, 126 Stat. 2313 (2013) (the 2012 Act).

Sign up for the latest alerts

Get emails from SEIA and be the first to know about solar news and issues in your state.