Clean electricity investment tax credit (48E)
A US tax credit for businesses and eligible tax-exempt or public entities investing in qualifying zero-emissions electricity generation and energy storage.
Tax deductions, reductions and credits that lower the cost of climate-related purchases or investments. Eligibility depends on the applicable tax rules and the costs each incentive covers.
A deduction from taxable profit reduces the amount on which tax is calculated. A deduction percentage is therefore not the share of the purchase price you get back.
A US tax credit for businesses and eligible tax-exempt or public entities investing in qualifying zero-emissions electricity generation and energy storage.
Tax credits for individuals, businesses and eligible tax-exempt or government entities installing EV charging or qualifying fuel equipment in eligible US locations; only property put into service by 30 June 2026 qualifies.
A tax deduction for qualifying energy-saving lighting, heating, cooling and building-envelope installations in US commercial buildings, claimed by owners or allocated designers.
A federal tax credit for contractors who owned and built certified energy-efficient US homes sold or leased for residential use by 30 June 2026.
Investment tax credit for manufacturers and other entities building clean-energy or critical-materials facilities, or cutting emissions at existing factories, with allocations already awarded in two completed rounds.