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.
In ingleseIncentivi fiscali per il clima
Detrazioni, riduzioni e crediti fiscali che abbassano il costo di acquisti o investimenti climatici. L'idoneità dipende dalle regole fiscali applicabili e dai costi coperti.
Una deduzione dall’utile imponibile riduce l’importo su cui si calcolano le imposte. La percentuale deducibile non corrisponde quindi alla quota del prezzo d’acquisto che viene rimborsata.
Opportunità di finanziamento (5)
EV charging and alternative-fuel equipment tax credit (Section 30C)
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.
In ingleseSection 179D energy efficient commercial buildings deduction
A tax deduction for qualifying energy-saving lighting, heating, cooling and building-envelope installations in US commercial buildings, claimed by owners or allocated designers.
In ingleseEnergy Efficient Home Credit (Section 45L)
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.
In ingleseSection 48C clean manufacturing and industrial retrofit tax credit
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.
In inglese