RP-2025-14: Provides the first Annual Table for sections 45Y and 48E

Revenue Procedure 2025-14 provides the first Annual Table for sections 45Y and 48E. The types and categories of facilities listed in this Annual Table are ones that are described as non-combustion and gasification facilities in Treasury Decision 10024.

Revenue Procedure 2025-14 will be in IRB: 2025-7, dated February 10, 2025.

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