Legislation and Regulation
26 U.S.C. Section 48 Legislation authorizing Investment Tax Credit for renewable energy facilities.
26 U.S.C. Section 45 Legislation authorizing Production Tax Credit from renewable energy sources.
The Energy Improvement and Extension Act of 2008 (PDF) Division B, Public Law 110-343, 122 STAT. 3807Election of Investment Tax Credit in Lieu of Production Tax Credit Coordination With Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits