eligible credit
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 6418 — for purposes of this section (2 versions over time)
The term “eligible credit” means each of the following:
(i) So much of the credit for alternative fuel vehicle refueling property allowed under section 30C which, pursuant to subsection (d)(1) of such section, is treated as a credit listed in section 38(b).
(ii) The renewable electricity production credit determined under section 45(a).
(iii) The credit for carbon oxide sequestration determined under section 45Q(a).
(iv) The zero-emission nuclear power production credit determined under section 45U(a).
(v) The clean hydrogen production credit determined under section 45V(a).
(vi) The advanced manufacturing production credit determined under section 45X(a).
(vii) The clean electricity production credit determined under section 45Y(a).
(viii) The clean fuel production credit determined under section 45Z(a).
(ix) The energy credit determined under section 48.
(x) The qualifying advanced energy project credit determined under section 48C.
(xi) The clean electricity investment credit determined under section 48E.
(xii) So much of the biodiesel fuels credit determined under section 40A which consists of the small agri-biodiesel producer credit determined under subsection (b)(4) of such section.