Section 48 – Energy Credit — 0726 Publ 5884 (PDF)

Section 48 provides a credit based upon the investment in qualified energy property. Section 48 is generally not available for properties placed in service after December 31, 2024 unless construction of the property began before December 31, 2024, with certain exceptions. Refer to section 48(a)(3)(A)(i), 48(a)(3)(A)(ii), and 48(a)(3)(A)(vii) for property types that may still fall under section 48 if the construction began after 2024. For example, biomass property placed in service in June 2025 could not be registered for section 48 if construction began in May 2025, but could be registered for section 48 if construction began in November 2024.

For properties that began construction after December 31, 2024, refer to Section 48E.

Registration Section	Field	Field Description
Election	Election	Refer toTable 1 for election types available based on entity type.
Important Dates	Date Construction Began	See “Important Dates”
Important Dates	Date Placed in Service	Date Placed in Service
Facility/Property Location	Street Address	See “Facility/Property Location
Facility/Property Location	City	City
Facility/Property Location	State	State
Facility/Property Location	ZIP Code	ZIP Code
Facility/Property Location	County	County
Facility/Property Location	Latitude	Latitude
Facility/Property Location	Longitude	Longitude
Low-Income Community Bonus	Did you receive a low-income community bonus?	Confrm yes or no.
Allocation Control Number	Allocation Control Number (From Department of Energy)	If you select “yes,” to the low-income community bo-nus question, enter your Allocation Control number.
Facility/Property Information	Type of Facility/Property	Select the type of qualifed property being registered: 1) Combined Heat and power system 2) Closed-loop biomass 3) Energy storage technology 4) Geothermal 5) Ground or ground water as a thermal energy source (heat pump) 6) Landfll gas 7) Marine and hydrokinetic renewable energy 8) Microgrid controllers 9) Open-loop biomass 10) Qualifed biogas 11) Qualifed hydropower 12) Qualifed fuel cell or qualifed microturbine