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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2009-37 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice establishes the qualifying advanced energy project program under § 48C(d) of the Internal Revenue Code and announces an initial allocation round of the qualifying advanced energy project credit under the qualifying advanced energy project program. The purpose of the qualifying advanced energy project program is to encourage taxpayers to re-equip, expand or establish manufacturing facilities for the production of certain energy related property.

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▸Contents — Internal Revenue Bulletin 2009-37
Internal Revenue Bulletin 2009-37

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