美国拜登政府在特朗普就职前夕，发布了清洁电力生产税收抵免（45Y）和清洁电力投资税收抵免（48E）的最终规定。这些技术中性抵免是2022年《通胀削减法案》的一部分，涵盖风能、太阳能、水力、地热、核能等零排放技术。新规明确了电力生产的温室气体排放率计算方法，并规定未来对零排放技术名单或排放率模型的修改需由能源部国家实验室分析。2025年前开工的项目可获得传统税收抵免，2024年后投入使用的项目将适用新的清洁电力抵免。这些政策有望在2030年前为美国家庭节省高达380亿美元的电费。

⚡️ 清洁电力税收抵免分为生产税收抵免（45Y）和投资税收抵免（48E），旨在鼓励零排放电力技术的应用，如风能、太阳能、水力、地热、核能等。

📊 新规详细规定了如何计算电力生产过程中的温室气体排放率，确保税收抵免政策的有效性和公正性。未来对零排放技术名单或排放率模型的修改，需由美国能源部国家实验室进行分析。

💰 2025年前开工的符合条件的项目仍可获得传统的生产税收抵免（PTC）和投资税收抵免（ITC），而2024年12月31日之后投入使用的项目将适用新的清洁电力抵免政策。

💡 这些税收抵免政策与《通胀削减法案》和《两党基础设施法》的其他条款相结合，预计到2030年可为美国家庭节省高达380亿美元的电费支出。

Just days ahead of Donald Trump officially taking oath as the 47th President of the US, the country’s current administration under President Joe Biden has issued final rules on the Clean Electricity Production Tax Credits in tax code section 45Y, and Clean Electricity Investment Tax Credit under 48E. These are also referred to as technology-neutral credits and are a part of the Inflation Reduction Act of 2022. Wind, solar, hydropower, marine and hydrokinetic, geothermal, nuclear and certain waste energy recovery property are some of the clean electricity zero-emissions technologies that qualify for these credits. The final regulations lay down rules to determine the GHG emission rates resulting from the production of electricity. The current administration specifies that any future changes to the list of zero-emissions technologies or the designation of a lifecycle analysis model to determine emissions rates will need to be accompanied by an analysis prepared by the US Department of Energy’s National Labs, in consultation with interagency and other experts.  The Treasury Department says that eligible projects that entered construction before 2025 will be able to secure the traditional Production Tax Credit (PTC) and Investment Tax Credit (ITC). Those that enter service after December 31, 2024, will be eligible for the new Clean Electricity Credits that will replace the traditional PTC/ITC.Altogether, these credits along with other IRA and Bipartisan Infrastructure Law provisions can help American families save up to $38 billion on electricity bills through 2030.The final rules issued by the US Department of Treasury and the Internal Revenue Service (IRS) provide clarity and certainty around these credits.  “America’s clean energy boom is no coincidence, it’s President Biden’s industrial strategy in action:  utilizing a range of incentives to accelerate innovative carbon cutting technologies and make the nation more energy resilient,” said the US Secretary of Energy Jennifer M. Granholm. “Today’s final guidance helps provide clean energy producers the clarity needed to deploy more clean energy solutions at scale to drive down costs for more American families and deliver future-facing careers for America’s workforce.”