Das ist das für die Kundenseite / Projektiererseite wie ich verstehe - gigantisch. Zusätzlich gibts ja für die Produzenten grosszügege ITCs.
New Section 48E Applies ITC to Solar Through at Least 2033
The IRA introduces a technology-neutral tax credit for clean energy generation projects placed in service after Dec. 31, 2024. Distinct from the technology-specific tax credits under the existing ITC regime, under Section 48E, taxpayers will be able to claim a 30% bonus credit based on emission measurements, which requires zero or net-negative carbon emissions. Solar is a non-emitting source of electricity generation and will be eligible for this credit. The Section 48E ITC also includes the base rate/bonus rate structure of Section 48, making the new prevailing wage and apprenticeship requirements relevant under this credit as well.
The Section 48E ITC will be available until at least 2033. The statute has a planned phase-out that reduced the credit value over a three-year period beginning in the first calendar year after the ?applicable year,? which is the latter of (i) 2032 or (ii) the calendar year in which the Secretary determines that the annual greenhouse gas emissions from electricity generation are 75% lower than 2022. Assuming 2032 is the ?applicable year,? the phase-out reduces the maximum ITC value (30% bonus credit) rapidly; the full credit will last until 2033, drop to 22.5% (75% of the maximum) in 2034, and 15% (50% of the maximum) in 2035. Thereafter, this ITC is no longer available.
auffindbar im Link: "Inflation Reduction Act Extends and Modifies Tax Credits for Solar Projects" www mcguirewoods com
|
Thread abonnieren
ETF-Sparplan