Energy Investment Tax Credit

Benefit

Percentage

—

Flat

—

Duration

—

Max annual

— (taxpayer)

Max total

— (taxpayer)

Carryforward

—

Program metadata

Distribution

taxpayer_earned

Claimant subject

business

Refund/transfer election

—

Program family

—

Effective

—

Sunset

—

Application deadline

—

Transfer discount

—

Hard requirements (1)

• local_approval_requiredFederal claim-on-return credit. No agency pre-approval gate — the taxpayer claims the credit on their return based on satisfying the statutory eligibility criteria (qualified activity, qualified expenditures, qualified employees, etc.). User attests via the securedApprovals chip group on /match that they have determined the underlying §-criteria are met. Without attestation this rule defaults to "unknown" → status="partial" instead of vacuously "eligible".

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (0)

Statewide / none specified.

Tags (5)

• is_transferable: true
• direct_pay_available: true
• direct_pay_eligible_entities: tax-exempt organizations, Indian tribes, cooperative electric utilities
• eligible_technologies: solar, wind, geothermal, fuel cell, energy storage, combined heat-and-power
• filing_form: Form 3468 (Investment Credit)

Tax bases

• corporate_income_taxprimary