Sec. 46 Amount of credit

Internal Revenue Code of 1986
SUBTITLE A -- INCOME TAXES
Chapter 1 -- Normal Taxes and Surtaxes
Subchapter A -- Determination of Tax Liability
Part IV -- Credits against tax
Subpart E -- Rules for computing credit for investment in certain depreciable property

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

Caution: Code section 46(7) below, as added by P.L. 117-169, is effective for property placed in service after December 31, 2024.

(7) the clean electricity investment credit.

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