Skip to content
ChatProjectCodes

Introduction

SECTION 3. ESTABLISHMENT OF

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

THE QUALIFYING ADVANCED ENERGY PROJECT PROGRAM

Section 48C(d)(1) provides that the Secretary of the Treasury or his delegate (the Secretary), in consultation with the Secretary of Energy, shall establish a qualifying advanced energy project program to consider and issue certifications for qualified investments eligible for the credit to qualifying advanced energy project sponsors. The Treasury Department and the Service hereby establish the qualifying advanced energy project program under the rules set forth in sections 5 through 12 of this notice.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2009-37
Internal Revenue Bulletin 2009-37

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.