User Guide Overview›Path to Monetizing a Clean Energy/Advanced Manufacturing Credit with an Elective Payment or a Transfer Election›Elective Pay and Transfer Election Pre-Filing Registration User Guide

Appendix B: Elective Pay and Transfer Election Resources Laws and Regulations

0726 Publ 5884 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

One Big Beautiful Bill Act of 2025 . See Title VII - Finance, Subtitle A – Tax, Chapter 5
- Infation Reduction Act of 2022 . See Subtitle D, Energy Security.
- Chips and Science Act of 2022 . See Section 107.
- Federal Register: Section 6417 Elective Payment of Applicable Credits
- Federal Register: Section 6418 Transfer of Certain Credits
- Federal Register: Elective Payment of Advanced Manufacturing Investment Credit
- Federal Register: Pre-Filing Registration Requirements for Certain Tax Credit Elections

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

Ask AI about this code

Export this section

▸Contents — 0726 Publ 5884 (PDF)

0726 Publ 5884 (PDF)

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.