Clarification on Applying the Domestic Content Tax Credit
The Treasury Guidance adopts the phrase Applicable Project to identify those qualified facilities, energy projects, and investments that are subject to the domestic content tax credit under 26 C.F.R. Sections 45, 45Y, 48, and 48E.
United States Revenue Service Transit Authority Department Of Energy Inflation Reduction Act Federal Transit Authority
Source: natlawreview.com