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Title 26

Displaying title 26, up to date as of 10/06/2026. Title 26 was last amended 10/06/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter A —Income Tax
  4. Part 1 —Income Taxes
  5. Rules for Computing Credit for Investment in Certain Depreciable Property   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter AIncome Tax1 – 18
Part 1Income Taxes1.0-1 – 1.9300-1
Rules for Computing Credit for Investment in Certain Depreciable Property1.45-0 – 1.50-2
§ 1.45-0Table of contents.
§§ 1.45-1-1.45-5 [Reserved]
§ 1.45-6Increased credit amount.
§ 1.45-7Prevailing wage requirements.
§ 1.45-8Apprenticeship requirements.
§§ 1.45-9-1.45.11 [Reserved]
§ 1.45-12Recordkeeping and reporting.
§ 1.45D-0Table of contents.
§ 1.45D-1New markets tax credit.
§ 1.45G-0Table of contents for the railroad track maintenance credit rules.
§ 1.45G-1Railroad track maintenance credit.
§§ 1.45L-1-1.45L-2 [Reserved]
§ 1.45L-3Rules relating to the increased credit amount for prevailing wage.
§ 1.45Q-0Table of Contents
§ 1.45Q-1Credit for Carbon Oxide Sequestration.
§ 1.45Q-2Definitions for Purposes of §§ 1.45Q-1 through 1.45Q-5.
§ 1.45Q-3Secure Geological Storage.
§ 1.45Q-4Utilization of Qualified Carbon Oxide.
§ 1.45Q-5Recapture of Credit.
§ 1.45Q-6Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.45R-0Table of contents.
§ 1.45R-1Definitions.
§ 1.45R-2Eligibility for the credit.
§ 1.45R-3Calculating the credit.
§ 1.45R-4Uniform percentage of premium paid.
§ 1.45R-5Claiming the credit.
§§ 1.45U-1-1.45U-2 [Reserved]
§ 1.45U-3Rules relating to the increased credit amount for prevailing wage.
§ 1.45V-0Table of contents.
§ 1.45V-1Credit for production of clean hydrogen.
§ 1.45V-2Special rules.
§ 1.45V-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.45V-4Procedures for determining lifecycle greenhouse gas emissions rates for qualified clean hydrogen.
§ 1.45V-5Procedures for verification of qualified clean hydrogen production and sale or use.
§ 1.45V-6Rules for determining the placed in service date for an existing facility that is modified or retrofitted to produce qualified clean hydrogen.
§ 1.45X-0Table of contents.
§ 1.45X-1General rules applicable to the advanced manufacturing production credit.
§ 1.45X-2Sale to unrelated person.
§ 1.45X-3Eligible components.
§ 1.45X-4Applicable critical minerals.
§ 1.45Y-0Table of contents.
§ 1.45Y-1Clean electricity production credit.
§ 1.45Y-2Qualified facility for purposes of section 45Y.
§ 1.45Y-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.45Y-4Rules of general application.
§ 1.45Y-5Greenhouse gas emissions rates for qualified facilities under section 45Y.
§§ 1.45Z-1-1.45Z-2 [Reserved]
§ 1.45Z-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.46-1Determination of amount.
§ 1.46-2Carryback and carryover of unused credit.
§ 1.46-3Qualified investment.
§ 1.46-4Limitations with respect to certain persons.
§ 1.46-5Qualified progress expenditures.
§ 1.46-6Limitation in case of certain regulated companies.
§ 1.46-7Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.
§ 1.46-8Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).
§ 1.46-9Requirements for taxpayers electing an extra one-half percent additional investment credit.
§ 1.46-10 [Reserved]
§ 1.47-1Recomputation of credit allowed by section 38.
§ 1.47-2“Disposition” and “cessation”.
§ 1.47-3Exceptions to the application of § 1.47-1.
§ 1.47-4Electing small business corporation.
§ 1.47-5Estates and trusts.
§ 1.47-6Partnerships.
§ 1.47-7Rehabilitation credit allocated over a 5-year period.
§ 1.48-1Definition of section 38 property.
§ 1.48-2New section 38 property.
§ 1.48-3Used section 38 property.
§ 1.48-4Election of lessor of new section 38 property to treat lessee as purchaser.
§ 1.48-5Electing small business corporations.
§ 1.48-6Estates and trusts.
§ 1.48-9Definition of energy property.
§ 1.48-10Single purpose agricultural or horticultural structures.
§ 1.48-11Qualified rehabilitated building; expenditures incurred before January 1, 1982.
§ 1.48-12Qualified rehabilitated building; expenditures incurred after December 31, 1981.
§ 1.48-13Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.48-14Rules applicable to energy property.
§ 1.48-15Election to treat clean hydrogen production facility as energy property.
§§ 1.48C-1-1.48C-2 [Reserved]
§ 1.48C-3Rules relating to the increased credit amount for prevailing wage and apprenticeship.
§ 1.48D-0Table of contents.
§ 1.48D-1Advanced manufacturing investment credit determined.
§ 1.48D-2Definitions.
§ 1.48D-3Qualified property.
§ 1.48D-4Advanced manufacturing facility of an eligible taxpayer.
§ 1.48D-5Beginning of construction.
§ 1.48D-6Elective payment election.
§ 1.48(e)-0Table of contents.
§ 1.48(e)-1Low-Income Communities Bonus Credit Program.
§ 1.48E-0Table of contents.
§ 1.48E-1Clean electricity investment credit.
§ 1.48E-2Qualified investments in qualified facilities and EST for purposes of section 48E.
§ 1.48E-3Rules relating to the increased credit for prevailing wage and apprenticeship.
§ 1.48E-4Rules of general application.
§ 1.48E-5Greenhouse gas emissions rates for qualified facilities under section 48E.
§ 1.48E(h)-0Table of contents.
§ 1.48E(h)-1Clean Electricity Low-Income Communities Bonus Credit Amount Program.
§ 1.50-0Table of contents.
§ 1.50-1Lessee's income inclusion following election of lessor of investment credit property to treat lessee as acquirer.
§ 1.50-2Recapture of the advanced manufacturing investment credit in the case of certain expansions.
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