26 U.S.C. § 46
§ 46. Amount of credit
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For purposes of section 38, the amount of the investment credit determined under this section for any taxable year shall be the sum of—
(1)
the rehabilitation credit,
(2)
the energy credit,
(3)
the qualifying advanced coal project credit,
(4)
the qualifying gasification project credit,
(5)
the qualifying advanced energy project credit,
(6)
the advanced manufacturing investment credit, and
(7)
the clean electricity investment credit.