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The Inflation Reduction Act of 2022 made significant modifications and additions to the energy credit available under Section 48 of the U.S. Internal Revenue Code of 1986, as amended.

Paul hastingsTreasury departmentOutput energy propertiesBasis of energy propertyEnergy propertyProperty that is not energyInflation reduction actRevenue codeProposed regulationsCode sectionThat may be includedMegawatt exceptionOne megawatt exceptionLower output energy propertiesQualified interconnection