The CEC's approval of equivalent calculation procedures and related communications do not constitute any advice or position to any taxpayer about:

  • Interpretation or terms of any agreement regarding use of such procedures
  • Applicability of any tax law
  • Eligibility for any tax credit claimed by a taxpayer in each instance

This information is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed on any taxpayer. This information is not intended or written to be used to support the promotion or marketing of any transaction. Taxpayers should seek advice based on their circumstances from an independent tax advisor about the tax implications of their actions, including in response to the CEC's approval of equivalent calculation procedures.

The CEC currently has no approved models for use regarding the 45L federal tax credit. The following models were approved for use by the CEC in 2014 and rescinded by the IRS in 2017:

More information about the 45L federal tax credit is available at:

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