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26 U.S.C. § 46 — Amount of credit

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
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. (1)the rehabilitation credit,
  2. (2)the energy credit,
  3. (3)the qualifying advanced coal project credit,
  4. (4)the qualifying gasification project credit,
  5. (5)the qualifying advanced energy project credit,
  6. (6)the advanced manufacturing investment credit, and
  7. (7)the clean electricity investment credit.