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TREAS/IRS RIN: 1545-BO40 Publication ID: Fall 2019 
Title: Definition of Qualifying Energy Property, Section 48 Investment Tax Credit 

This project was initiated to provide new and updated definitions at section 1.48-9 of the Income Tax Regulations for qualified energy property eligible for the energy credit under 26 U.S.C. 48. Due to statutory amendments, Treasury Regulation section 148-9 does not currently reflect 26 U.S.C. section 48. This project has also evolved to consider several legal issues of the renewable energy industry.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: 26 CFR 1.48-9   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 48   
Legal Deadline:  None
Action Date FR Cite
NPRM  09/00/2020 
Additional Information: REG-132569-17 (NPRM) Drafter attorney: Jennifer Bernardini (202) 317-6853 Reviewer attorney: Jennifer Records (202) 317-6853 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jennifer C. Bernardini
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5114C,
Washington, DC 20224
Phone:202 317-6853
Fax:855 591-7868