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Code · BILL · 117th Congress · H.R. 4309 (Introduced in House) — To advance innovation in and deployment of zero-emission electricity technology, and for other purposes. · Sec. 303

Sec. 303. Recipients of certain clean energy investment tax credits

63 words·~1 min read·/bill/117/hr/4309/ih/section-303·

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Any person who— is allowed a tax credit under section 45V of the Internal Revenue Code of 1986 for any taxable year shall not be provided a grant under section 302 during any fiscal year; and receives a grant under section 302 during any fiscal year shall not be allowed a tax credit under section 45V of such Code for any taxable year.
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