• Rather than opting to carry forward “applicable credits” (e.g., sections 30C, 45, 45Q, 48, 48C, 48D, 48E, 45W, and 48X) to years when the credits can offset tax liability, under new section 6417, taxpayers, including tax-exempt and governmental entities, can elect to be treated as having made a payment of tax equal to the value of these credits they否则,否则•如果合伙企业或S公司进行选举,则将收到的付款视为第705节和第1366节的目的,将收入视为免税收入,并且合作伙伴在免税收入中的分配份额是基于该合作伙伴的分配年份的分配年份,并以每种设施的税率为5%,以降低了5%的税率•满足了5%的税率•降低了5份的税率(降低了0%(降低)。分别在2024年,2025年日历年开始施工 - 适用某些例外)•必须不晚于确定适用信用纳税年度的纳税申报表的截止日期(包括扩展),但在任何事件之后的180天都不适用于生产日期之后•适用于12/31/2021/20221/20221/20221/2021/2021/2021/2021/2021/2021/2021/2021/2021/2021/2021/2021/2021/20221/