IRS Finalizes Investment Tax Credit Regulations

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The regulations provide important clarity around investment tax credits for biogas property, energy storage, and interconnection costs, and ease proposed aggregation rules for multiple properties.

The Internal Revenue Service (IRS) and US Department of the Treasury (Treasury Department) issued regulations on the investment tax credit (ITC) rules that were finalized on December 12, 2024 (final regulations).

Please see full publication below for more information.

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