|
gptkbp:instanceOf
|
tax incentive
|
|
gptkbp:administeredBy
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:alsoKnownAs
|
gptkb:ITC
|
|
gptkbp:appliesTo
|
business investments
|
|
gptkbp:benefit
|
individuals
businesses
|
|
gptkbp:canBeCarriedBack
|
yes
|
|
gptkbp:canBeCarriedForward
|
yes
|
|
gptkbp:eligibleProperty
|
combined heat and power property
fiber-optic solar property
fuel cell property
geothermal property
microturbine property
small wind energy property
solar energy property
|
|
gptkbp:enactedBy
|
gptkb:Internal_Revenue_Code
|
|
gptkbp:establishedIn
|
1962
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Investment Tax Credit
|
|
gptkbp:percentageOf
|
qualified investment
|
|
gptkbp:percentageRate
|
30%
|
|
gptkbp:provides
|
Section 48 of Internal Revenue Code
|
|
gptkbp:purpose
|
encourage capital investment
|
|
gptkbp:reduces
|
income tax liability
|
|
gptkbp:relatedTo
|
gptkb:Wind_Energy
gptkb:Production_Tax_Credit
Renewable Energy
Solar Energy
|
|
gptkbp:subject
|
phase-down schedule
|
|
gptkbp:usedIn
|
gptkb:Canada
gptkb:United_States
|
|
gptkbp:bfsParent
|
gptkb:Energy_Improvement_and_Extension_Act_of_2008
|
|
gptkbp:bfsLayer
|
7
|