Source
(Added Pub. L. 102–486, title XIX, § 1914(a),Oct. 24, 1992, 106 Stat. 3020; amended Pub. L. 106–170, title V, § 507(a)–(c), Dec. 17, 1999, 113 Stat. 1922; Pub. L. 106–554, § 1(a)(7) [title III, § 319(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–646; Pub. L. 107–147, title VI, § 603(a),Mar. 9, 2002, 116 Stat. 59; Pub. L. 108–311, title III, § 313(a),Oct. 4, 2004, 118 Stat. 1181; Pub. L. 108–357, title VII, § 710(a)–(d), (f), Oct. 22, 2004, 118 Stat. 1552–1557; Pub. L. 109–58, title XIII, §§ 1301(a)–(f)(4), 1302(a), 1322(a)(3)(C), Aug. 8, 2005, 119 Stat. 986–990, 1011; Pub. L. 109–135, title IV, §§ 402(b),
403
(t),
412
(j),Dec. 21, 2005, 119 Stat. 2610, 2628, 2637; Pub. L. 109–432, div. A, title II, § 201,Dec. 20, 2006, 120 Stat. 2944; Pub. L. 110–172, §§ 7(b),
9(a),Dec. 29, 2007, 121 Stat. 2482, 2484; Pub. L. 110–343, div. B, title I, §§ 101(a)–(e), 102(a)–(e), 106(c)(3)(B), 108(a)–(d)(1), Oct. 3, 2008, 122 Stat. 3808–3810, 3815, 3819–3821; Pub. L. 111–5, div. B, title I, § 1101(a), (b),Feb. 17, 2009, 123 Stat. 319; Pub. L. 111–312, title VII, § 702(a),Dec. 17, 2010, 124 Stat. 3311; Pub. L. 112–240, title IV, §§ 406(a),
407
(a),Jan. 2, 2013, 126 Stat. 2340.)
Inflation Adjusted Items for Certain Tax Years
For inflation adjustment of certain items in this section, see Internal Revenue Notices listed in a table below.
References in Text
The date of the enactment of this paragraph, the date of the enactment of this clause, the date of the enactment of this subclause, and the date of the enactment of the American Jobs Creation Act of 2004, referred to in subsecs. (b)(4)(B)(ii) and (d)(2)(C)(i), (3)(A)(i), (4) to (8), is the date of enactment of
Pub. L. 108–357, which was approved Oct. 22, 2004.
The date of the enactment of this clause and the date of the enactment of this paragraph, referred to in subsecs. (b)(4)(B)(iii), (c)(8), and (d)(9)(A), are the date of enactment of
Pub. L. 109–58, which was approved Aug. 8, 2005.
Section 2(27) of the Solid Waste Disposal Act, referred to in subsec. (c)(6), probably should be section 1004(27) of such Act which is classified to section
6903
(27) of Title
42, The Public Health and Welfare.
The Federal Power Act, referred to in subsec. (c)(8)(C), is act June 10, 1920, ch. 285,
41 Stat. 1063. Part I of the Act is classified generally to subchapter I (§ 791a et seq.) of chapter
12 of Title
16, Conservation. For complete classification of this Act to the Code, see section
791a of Title
16 and Tables.
The date of the enactment of this subparagraph and the date of the enactment of this paragraph, referred to in subsec. (d)(2)(B), (3)(B), (11), are the date of enactment of
Pub. L. 110–343, which was approved Oct. 3, 2008.
Section
29, referred to in subsec. (e)(9)(B)(i), was redesignated section
45K of this title by
Pub. L. 109–58, title XIII, § 1322(a)(1),Aug. 8, 2005,
119 Stat. 1011.
The date of enactment of the Energy Tax Incentives Act of 2005, referred to in subsec. (e)(9)(B)(i), is the date of enactment of title XIII of
Pub. L. 109–58, which was approved Aug. 8, 2005.
Prior Provisions
A prior section
45 was renumbered section
37 of this title.
Amendments
2013—Subsec. (c)(6).
Pub. L. 112–240, § 407(a)(2), inserted “, except that such term does not include paper which is commonly recycled and which has been segregated from other solid waste (as so defined)” after “(
42 U.S.C.
6903)”.
Subsec. (d)(1).
Pub. L. 112–240, § 407(a)(3)(A)(i), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Pub. L. 112–240, § 407(a)(1), substituted “January 1, 2014” for “January 1, 2013”.
Subsec. (d)(2)(A).
Pub. L. 112–240, § 407(a)(3)(B), inserted concluding provisions.
Subsec. (d)(2)(A)(i).
Pub. L. 112–240, § 407(a)(3)(A)(ii), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Subsec. (d)(3)(A)(i)(I).
Pub. L. 112–240, § 407(a)(3)(A)(iii), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Subsec. (d)(3)(A)(ii).
Pub. L. 112–240, § 407(a)(3)(C), substituted “the construction of which begins” for “is originally placed in service”.
Subsec. (d)(4).
Pub. L. 112–240, § 407(a)(3)(D)(i), substituted “and which—”, subpars. (A) and (B), and concluding provisions for “and before January 1, 2014 (January 1, 2006, in the case of a facility using solar energy). Such term shall not include any property described in section
48
(a)(3) the basis of which is taken into account by the taxpayer for purposes of determining the energy credit under section
48.”
Subsec. (d)(6).
Pub. L. 112–240, § 407(a)(3)(A)(iv), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Subsec. (d)(7).
Pub. L. 112–240, § 407(a)(3)(A)(v), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Subsec. (d)(9).
Pub. L. 112–240, § 407(a)(3)(E), designated introductory provisions as subpar. (A) and inserted heading, redesignated former subpars. (A) and (B) as cls. (i) and (ii), respectively, of subpar. (A), realigned margins, added subpar. (C), and redesignated former subpar. (C) as (B).
Subsec. (d)(9)(B).
Pub. L. 112–240, § 407(a)(3)(A)(vi), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Subsec. (d)(11)(B).
Pub. L. 112–240, § 407(a)(3)(A)(vii), substituted “the construction of which begins before January 1, 2014” for “before January 1, 2014”.
Subsec. (e)(10)(A)(i), (ii)(II).
Pub. L. 112–240, § 406(a), substituted “8-year period” for “7-year period”.
2010—Subsec. (d)(8)(B).
Pub. L. 111–312substituted “January 1, 2012” for “January 1, 2010”.
2009—Subsec. (d)(1).
Pub. L. 111–5, § 1101(a)(1), substituted “2013” for “2010”.
Subsec. (d)(2)(A)(i), (ii), (3)(A)(i)(I), (ii), (4).
Pub. L. 111–5, § 1101(a)(2), substituted “2014” for “2011”.
Subsec. (d)(5).
Pub. L. 111–5, § 1101(b), substituted “and before October 3, 2008.” for “and before the date of the enactment of paragraph (11).”
Subsec. (d)(6), (7), (9)(A), (B).
Pub. L. 111–5, § 1101(a)(2), substituted “2014” for “2011”.
Subsec. (d)(11)(B).
Pub. L. 111–5, § 1101(a)(3), substituted “2014” for “2012”.
2008—Subsec. (b)(2).
Pub. L. 110–343, § 108(b)(2), inserted “the $3 amount in subsection (e)(8)(D)(ii)(I),” after “subsection (e)(8)(A),”.
Subsec. (b)(4)(A).
Pub. L. 110–343, § 102(d), substituted “(9), or (11)” for “or (9)”.
Subsec. (c)(1)(I).
Pub. L. 110–343, § 102(a), added subpar. (I).
Subsec. (c)(7)(A).
Pub. L. 110–343, § 108(a)(1), reenacted heading without change and amended text generally. Prior to amendment, subpar. (A) defined “refined coal”.
Subsec. (c)(7)(A)(i).
Pub. L. 110–343, § 101(b)(1), amended subsec. (c)(7)(A)(i) as amended by
Pub. L. 110–348, § 108(a)(1), by inserting “and” at end of subcl. (II), substituting period for “, and” at end of subcl. (III), and striking out subcl. (IV) which read as follows: “is produced in such a manner as to result in an increase of at least 50 percent in the market value of the refined coal (excluding any increase caused by materials combined or added during the production process), as compared to the value of the feedstock coal, or”.
Subsec. (c)(7)(B).
Pub. L. 110–343, § 101(b)(2), inserted “at least 40 percent of the emissions of” after “nitrogen oxide and”.
Subsec. (c)(7)(C).
Pub. L. 110–343, § 108(a)(2), added subpar. (C).
Subsec. (c)(8)(C).
Pub. L. 110–343, § 101(e), reenacted heading without change and amended text generally. Prior to amendment, subpar. (C) described a nonhydroelectric dam facility for purposes of subpar. (A).
Subsec. (c)(10).
Pub. L. 110–343, § 102(b), added par. (10).
Subsec. (d)(1).
Pub. L. 110–343, § 106(c)(3)(B), inserted at end “Such term shall not include any facility with respect to which any qualified small wind energy property expenditure (as defined in subsection (d)(4) ofsection
25D) is taken into account in determining the credit under such section.”
Pub. L. 110–343, § 101(a)(1), substituted “January 1, 2010” for “January 1, 2009”.
Subsec. (d)(2)(A).
Pub. L. 110–343, § 101(a)(2)(A), substituted “January 1, 2011” for “January 1, 2009” in cls. (i) and (ii).
Subsec. (d)(2)(B), (C).
Pub. L. 110–343, § 101(d)(2), added subpar. (B) and redesignated former subpar. (B) as (C).
Subsec. (d)(3)(A).
Pub. L. 110–343, § 101(a)(2)(B), substituted “January 1, 2011” for “January 1, 2009” in cls. (i)(I) and (ii).
Subsec. (d)(3)(B), (C).
Pub. L. 110–343, § 101(d)(1), added subpar. (B) and redesignated former subpar. (B) as (C).
Subsec. (d)(4).
Pub. L. 110–343, § 101(a)(2)(C), substituted “January 1, 2011” for “January 1, 2009”.
Subsec. (d)(5).
Pub. L. 110–343, § 102(e), which directed amendment of par. (5) by substituting “the date of the enactment of paragraph (11)” for “January 1, 2012”, was executed by making the substitution for “January 1, 2011” to reflect the probable intent of Congress. See below.
Pub. L. 110–343, § 101(a)(2)(D), substituted “January 1, 2011” for “January 1, 2009”.
Subsec. (d)(6).
Pub. L. 110–343, § 101(a)(2)(E), substituted “January 1, 2011” for “January 1, 2009”.
Subsec. (d)(7).
Pub. L. 110–343, § 101(c), struck out “combustion” before “facilities” in heading and substituted “facility (other than a facility described in paragraph (6)) which uses” for “facility which burns”.
Pub. L. 110–343, § 101(a)(2)(F), substituted “January 1, 2011” for “January 1, 2009”.
Subsec. (d)(8).
Pub. L. 110–343, § 108(c), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of a facility that produces refined coal, the term ‘refined coal production facility’ means a facility which is placed in service after the date of the enactment of this paragraph and before January 1, 2010.”
Pub. L. 110–343, § 101(a)(1), substituted “January 1, 2010” for “January 1, 2009”.
Subsec. (d)(9)(A), (B).
Pub. L. 110–343, § 101(a)(2)(G), substituted “January 1, 2011” for “January 1, 2009”.
Subsec. (d)(11).
Pub. L. 110–343, § 102(c), added par. (11).
Subsec. (e)(8)(D).
Pub. L. 110–343, § 108(b)(1), added subpar. (D).
Subsec. (e)(9)(B).
Pub. L. 110–343, § 108(d)(1), designated existing provisions as cl. (i), inserted heading, and added cl. (ii).
2007—Subsec. (c)(3)(A)(ii).
Pub. L. 110–172, § 7(b)(1), struck out “which is segregated from other waste materials and” after “lignin material”.
Subsec. (d)(2)(B)(i) to (iii).
Pub. L. 110–172, § 7(b)(2), inserted “and” at the end of cl. (i), redesignated cl. (iii) as (ii), and struck out former cl. (ii) which read as follows: “the amount of the credit determined under subsection (a) with respect to the facility shall be an amount equal to the amount determined without regard to this clause multiplied by the ratio of the thermal content of the closed-loop biomass used in such facility to the thermal content of all fuels used in such facility, and”.
Subsec. (e)(7)(A)(i).
Pub. L. 110–172, § 9(a), substituted “originally placed in service” for “placed in service by the taxpayer”.
2006—Subsec. (d)(1) to (7), (9).
Pub. L. 109–432substituted “January 1, 2009” for “January 1, 2008” wherever appearing.
2005—Subsec. (b)(4)(A).
Pub. L. 109–58, § 1301(c)(2), substituted “(7), or (9)” for “or (7)”.
Subsec. (b)(4)(B)(i).
Pub. L. 109–58, § 1301(b)(1), inserted “or clause (iii)” after “clause (ii)”.
Subsec. (b)(4)(B)(ii).
Pub. L. 109–58, § 1301(f)(1), substituted “January 1, 2005,” for “the date of the enactment of this Act”.
Subsec. (b)(4)(B)(iii).
Pub. L. 109–58, § 1301(b)(2), added cl. (iii).
Subsec. (c).
Pub. L. 109–58, § 1301(d)(4), substituted “Resources” for “Qualified energy resources and refined coal” in heading.
Subsec. (c)(1)(H).
Pub. L. 109–58, § 1301(c)(1), added subpar. (H).
Subsec. (c)(3)(A)(ii).
Pub. L. 109–135, § 402(b), substituted “lignin material” for “nonhazardous lignin waste material”.
Pub. L. 109–58, § 1301(f)(2), inserted “or any nonhazardous lignin waste material” after “cellulosic waste material”.
Subsec. (c)(7)(A)(i).
Pub. L. 109–135, § 403(t), struck out “synthetic” after “solid”.
Subsec. (c)(8).
Pub. L. 109–58, § 1301(c)(3), added par. (8).
Subsec. (c)(9).
Pub. L. 109–58, § 1301(d)(2), added par. (9).
Subsec. (d)(1) to (3).
Pub. L. 109–58, § 1301(a)(1), substituted “January 1, 2008” for “January 1, 2006” wherever appearing.
Subsec. (d)(4).
Pub. L. 109–58, § 1301(a)(2), substituted “January 1, 2008 (January 1, 2006, in the case of a facility using solar energy)” for “January 1, 2006”.
Subsec. (d)(5), (6).
Pub. L. 109–58, § 1301(a)(1), substituted “January 1, 2008” for “January 1, 2006”.
Subsec. (d)(7).
Pub. L. 109–58, § 1301(e), inserted at end “Such term shall include a new unit placed in service in connection with a facility placed in service on or before the date of the enactment of this paragraph, but only to the extent of the increased amount of electricity produced at the facility by reason of such new unit.”
Pub. L. 109–58, § 1301(a)(1), substituted “January 1, 2008” for “January 1, 2006”.
Subsec. (d)(8).
Pub. L. 109–135, § 412(j)(1), substituted “In the case of a facility that produces refined coal, the term” for “The term”.
Subsec. (d)(9).
Pub. L. 109–58, § 1301(c)(4), added par. (9).
Subsec. (d)(10).
Pub. L. 109–135, § 412(j)(2), substituted “In the case of a facility that produces Indian coal, the term” for “The term”.
Pub. L. 109–58, § 1301(d)(3), added par. (10).
Subsec. (e)(6).
Pub. L. 109–58, § 1301(f)(3), struck out heading and text of par. (6). Text read as follows: “In the case of a facility using poultry waste to produce electricity and owned by a governmental unit, the person eligible for the credit under subsection (a) is the lessee or the operator of such facility.”
Subsec. (e)(8)(C).
Pub. L. 109–58, § 1301(f)(4)(B), struck out “and (9)” after “paragraphs (1) through (5)”.
Subsec. (e)(9).
Pub. L. 109–58, § 1322(a)(3)(C)(i), substituted “section
45K” for “section
29” wherever appearing.
Pub. L. 109–58, § 1301(f)(4)(A), reenacted heading without change and amended text of par. (9) generally. Prior to amendment, text read as follows: “The term ‘qualified facility’ shall not include any facility the production from which is allowed as a credit under section
29 for the taxable year or any prior taxable year.”
Subsec. (e)(9)(B).
Pub. L. 109–58, § 1322(a)(3)(C)(ii), inserted “(or under section
29, as in effect on the day before the date of enactment of the Energy Tax Incentives Act of 2005, for any prior taxable year)” before period at end.
Subsec. (e)(10).
Pub. L. 109–58, § 1301(d)(1), added par. (10).
Subsec. (e)(11).
Pub. L. 109–58, § 1302(a), added par. (11).
2004—
Pub. L. 108–357, § 710(b)(3)(B), inserted “, etc” after “resources” in section catchline.
Subsec. (b)(2).
Pub. L. 108–357, § 710(b)(3)(C), substituted “The 1.5 cent amount in subsection (a), the 8 cent amount in paragraph (1), the $4.375 amount in subsection (e)(8)(A), and in subsection (e)(8)(B)(i) the reference price of fuel used as a feedstock (within the meaning of subsection (c)(7)(A)) in 2002” for “The 1.5 cent amount in subsection (a) and the 8 cent amount in paragraph (1)”.
Subsec. (b)(3).
Pub. L. 108–357, § 710(f), inserted “the lesser of 1/2 or” before “a fraction” in introductory provisions and “This paragraph shall not apply with respect to any facility described in subsection (d)(2)(A)(ii)” in concluding provisions.
Subsec. (b)(4).
Pub. L. 108–357, § 710(c), added par. (4).
Subsec. (c).
Pub. L. 108–357, § 710(a), amended heading and text of subsec. (c) generally. Prior to amendment, subsec. (c) defined “qualified energy resources”, “closed-loop biomass”, “qualified facility”, and “poultry waste” for purposes of this section.
Subsec. (c)(3).
Pub. L. 108–311substituted “January 1, 2006” for “January 1, 2004” in subpars. (A) to (C).
Subsec. (d).
Pub. L. 108–357, § 710(b)(1), added subsec. (d). Former subsec. (d) redesignated (e).
Subsec. (e).
Pub. L. 108–357, § 710(b)(1), redesignatedsubsec. (d) as (e).
Subsec. (e)(7)(A)(i).
Pub. L. 108–357, § 710(b)(3)(A), substituted “subsection (d)(1)” for “subsection (c)(3)(A)”.
Subsec. (e)(8).
Pub. L. 108–357, § 710(b)(2), added par. (8).
Subsec. (e)(9).
Pub. L. 108–357, § 710(d), added par. (9).
2002—Subsec. (c)(3).
Pub. L. 107–147substituted “2004” for “2002” in subpars. (A) to (C).
2000—Subsec. (d)(7)(A)(i).
Pub. L. 106–554substituted “subsection (c)(3)(A)” for “paragraph (3)(A)”.
1999—Subsec. (c)(1)(C).
Pub. L. 106–170, § 507(b)(1), added subpar. (C).
Subsec. (c)(3).
Pub. L. 106–170, § 507(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The term ‘qualified facility’ means any facility owned by the taxpayer which is originally placed in service after December 31, 1993 (December 31, 1992, in the case of a facility using closed-loop biomass to produce electricity), and before July 1, 1999.”
Subsec. (c)(4).
Pub. L. 106–170, § 507(b)(2), added par. (4).
Subsec. (d)(6), (7).
Pub. L. 106–170, § 507(c), added pars. (6) and (7).
Effective Date of 2013 Amendment
Pub. L. 112–240, title IV, § 406(b),Jan. 2, 2013,
126 Stat. 2340, provided that: “The amendment made by this section [amending this section] shall apply to coal produced after December 31, 2012.”
Pub. L. 112–240, title IV, § 407(d),Jan. 2, 2013,
126 Stat. 2342, provided that:
“(1) In general.—Except as provided in paragraphs (2) and (3), the amendments made by this section [amending this section, section
48 of this title, and provisions set out as a note under section
48 of this title] shall take effect on the date of the enactment of this Act [Jan. 2, 2013].
“(2) Modification to definition of municipal solid waste.—The amendments made by subsection (a)(2) [amending this section] shall apply to electricity produced and sold after the date of the enactment of this Act, in taxable years ending after such date.
“(3) Technical corrections.—The amendments made by subsection (c) [amending section
48 of this title and provisions set out as a note under section
48 of this title] shall apply as if included in the enactment of the provisions of the American Recovery and Reinvestment Act of 2009 [
Pub. L. 111–5] to which they relate.”
Effective Date of 2010 Amendment
Pub. L. 111–312, title VII, § 702(b),Dec. 17, 2010,
124 Stat. 3311, provided that: “The amendment made by this section [amending this section] shall apply to facilities placed in service after December 31, 2009.”
Effective Date of 2009 Amendment
Pub. L. 111–5, div. B, title I, § 1101(c),Feb. 17, 2009,
123 Stat. 319, provided that:
“(1) In general.—The amendments made by subsection (a) [amending this section] shall apply to property placed in service after the date of the enactment of this Act [Feb. 17, 2009].
“(2) Technical amendment.—The amendment made by subsection (b) [amending this section] shall take effect as if included in section 102 of the Energy Improvement and Extension Act of 2008 [
Pub. L. 110–343].”
Effective Date of 2008 Amendment
Pub. L. 110–343, div. B, title I, § 101(f),Oct. 3, 2008,
122 Stat. 3810, provided that:
“(1) In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section] shall apply to property originally placed in service after December 31, 2008.
“(2) Refined coal.—The amendments made by subsection (b) [amending this section] shall apply to coal produced and sold from facilities placed in service after December 31, 2008.
“(3) Trash facility clarification.—The amendments made by subsection (c) [amending this section] shall apply to electricity produced and sold after the date of the enactment of this Act [Oct. 3, 2008].
“(4) Expansion of biomass facilities.—The amendments made by subsection (d) [amending this section] shall apply to property placed in service after the date of the enactment of this Act.”
Pub. L. 110–343, div. B, title I, § 102(f),Oct. 3, 2008,
122 Stat. 3811, provided that: “The amendments made by this section [amending this section] shall apply to electricity produced and sold after the date of the enactment of this Act [Oct. 3, 2008], in taxable years ending after such date.”
Amendment by section 106(c)(3)(B) of
Pub. L. 110–343applicable to taxable years beginning after Dec. 31, 2007, see section 106(f)(1) of
Pub. L. 110–343, set out as an Effective and Termination Dates of 2008 Amendment note under section
23 of this title.
Pub. L. 110–343, div. B, title I, § 108(e),Oct. 3, 2008,
122 Stat. 3821, provided that: “The amendments made by this section [amending this section and section
45K of this title] shall apply to fuel produced and sold after September 30, 2008.”
Effective Date of 2007 Amendment
Amendment by section 7(b) of
Pub. L. 110–172effective as if included in the provision of the American Jobs Creation Act of 2004,
Pub. L. 108–357, to which such amendment relates, see section 7(e) of
Pub. L. 110–172, set out as a note under section
1092 of this title.
Pub. L. 110–172, § 9(c),Dec. 29, 2007,
121 Stat. 2484, provided that: “The amendments made by this section [amending this section and section
856 of this title] shall take effect as if included in the provisions of the Tax Relief Extension Act of 1999 [
Pub. L. 106–170] to which they relate.”
Effective Date of 2005 Amendments
Amendment by section 402(b) of
Pub. L. 109–135effective as if included in the provision of the Energy Policy Act of 2005,
Pub. L. 109–58, to which such amendment relates, see section 402(m)(1) of
Pub. L. 109–135, set out as an Effective and Termination Dates of 2005 Amendments note under section
23 of this title.
Amendment by section 403(t) of
Pub. L. 109–135effective as if included in the provisions of the American Jobs Creation Act of 2004,
Pub. L. 108–357, to which such amendment relates, see section 403(nn) of
Pub. L. 109–135, set out as a note under section
26 of this title.
Pub. L. 109–58, title XIII, § 1301(g),Aug. 8, 2005,
119 Stat. 990, as amended by
Pub. L. 110–172, § 11(a)(45),Dec. 29, 2007,
121 Stat. 2488, provided that:
“(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and section
168 of this title and amending provisions set out as a note under this section] shall take effect on the date of the enactment of this Act [Aug. 8, 2005].
“(2) Technical amendments.—The amendments made by subsections (e) and (f) [amending this section and section
168 of this title and amending provisions set out as a note under this section] shall take effect as if included in the amendments made by section 710 of the American Jobs Creation Act of 2004 [
Pub. L. 108–357].”
Pub. L. 109–58, title XIII, § 1302(c),Aug. 8, 2005,
119 Stat. 991, provided that: “The amendments made by this section [amending this section and section
55 of this title] shall apply to taxable years of cooperative organizations ending after the date of the enactment of this Act [Aug. 8, 2005].”
Amendment by section 1322(a)(3)(C) of
Pub. L. 109–58applicable to credits determined under the Internal Revenue Code of 1986 for taxable years ending after Dec. 31, 2005, see section 1322(c)(1) of
Pub. L. 109–58, set out as a note under section
45K of this title.
Effective Date of 2004 Amendments
Pub. L. 108–357, title VII, § 710(g),Oct. 22, 2004,
118 Stat. 1557, as amended by
Pub. L. 109–58, title XIII, § 1301(f)(6),Aug. 8, 2005,
119 Stat. 990, provided that:
“(1) In general.—Except as otherwise provided in this subsection, the amendments made by this section [amending this section and section
48 of this title] shall apply to electricity produced and sold after the date of the enactment of this Act [Oct. 22, 2004], in taxable years ending after such date.
“(2) Certain biomass facilities.—With respect to any facility described in section 45(d)(3)(A)(ii) of the Internal Revenue Code of 1986, as added by subsection (b)(1), which is placed in service before the date of the enactment of this Act, the amendments made by this section shall apply to electricity produced and sold after December 31, 2004, in taxable years ending after such date.
“(3) Credit rate and period for new facilities.—The amendments made by subsection (c) [amending this section] shall apply to electricity produced and sold after December 31, 2004, in taxable years ending after such date.
“(4) Nonapplication of amendments to preeffective date poultry waste facilities.—The amendments made by this section shall not apply with respect to any poultry waste facility (within the meaning of section
45
(c)(3)(C), as in effect on the day before the date of the enactment of this Act) placed in service before January 1, 2005.
“(5) Refined coal production facilities.—Section 45(e)(8) of the Internal Revenue Code of 1986, as added by this section, shall apply to refined coal produced and sold after the date of the enactment of this Act.”
Pub. L. 108–311, title III, § 313(b),Oct. 4, 2004,
118 Stat. 1181, provided that: “The amendments made by subsection (a) [amending this section] shall apply to facilities placed in service after December 31, 2003.”
Effective Date of 2002 Amendment
Pub. L. 107–147, title VI, § 603(b),Mar. 9, 2002,
116 Stat. 59, provided that: “The amendments made by subsection (a) [amending this section] shall apply to facilities placed in service after December 31, 2001.”
Effective Date of 1999 Amendment
Pub. L. 106–170, title V, § 507(d),Dec. 17, 1999,
113 Stat. 1923, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Dec. 17, 1999].”
Effective Date
Section applicable to taxable years ending after Dec. 31, 1992, see section 1914(e) of
Pub. L. 102–486, set out as an Effective Date of 1992 Amendment note under section
38 of this title.
Inflation Adjusted Items for Certain Tax Years
Provisions relating to inflation adjustment of items in this section for certain tax years were contained in the following:
2012—Internal Revenue Notice 2012–35.
2011—Internal Revenue Notice 2011–40.
2010—Internal Revenue Notice 2010–37.
2009—Internal Revenue Notice 2009–40.
2008—Internal Revenue Notice 2008–48.
2007—Internal Revenue Notice 2007–40.
2006—Internal Revenue Notice 2006–51.
2005—Internal Revenue Notice 2005–37.
2004—Internal Revenue Notice 2004–29.
2003—Internal Revenue Notice 2003–29.
2002—Internal Revenue Notice 2002–39.
2001—Internal Revenue Notice 2001–33.
2000—Internal Revenue Notice 2000–52.
1999—Internal Revenue Notice 99–26.
1998—Internal Revenue Notice 98–27.
1997—Internal Revenue Notice 97–30.
1996—Internal Revenue Notice 96–25.