[20210423]IF10479_能源抵免或能源投资税收抵免（ITC）.pdf

https:/crsreports.congress.gov Updated April 23, 2021The Energy Credit or Energy Investment Tax Credit (ITC)Internal Revenue Code (IRC) Section 48 provides an investment tax credit (ITC) for certain energy-related property. This In Focus summarizes the current renewable energy ITC and reviews its legislative history. Current Law Certain investments in renewable energy property qualify for an ITC. The amount of the credit is determined as a percentage of the taxpayers basis in eligible property (generally, the cost of acquiring or constructing eligible property). The tax credit rate and other credit parameters depend on the type of property or technology for which the credit is being claimed, as summarized in Table 1. Table 1. Energy Credit: Summary of Current Law Eligible Technology Credit Rate Expiration Date (End of Year) Solar, Fiber Optic Solar, Fuel Cells, Small Wind, and Waste Energy Recovery Propertya 30% 2019 26% 2022 22% 2023 Microturbines, Combined Heat and Power, Geothermal Heat Pump 10% 2023 Offshore Windb 30% 2025 Solar, Geothermal Energy 10% Permanent Notes: Credit expiration dates are start-of-construction deadlines. For nonpermanent credits, property generally must