IRS Requests Comment on Clean Energy Tax Incentives

On October 5, 2022, the Internal Revenue Service issued six notices requesting public comment on specified elements of the clean energy tax incentives found in the Inflation Reduction Act (Pub. L. 117-169). The agency requests comment on each of the following notices by November 4, 2022:

  • Notice 2022-46 regarding credits for clean vehicles.
  • Notice 2022-47 regarding energy security tax credits for manufacturing.
  • Notice 2022-48 regarding incentive provisions for improving the energy efficiency of residential and commercial buildings.
  • Notice 2022-49 regarding certain energy generation incentives.
  • Notice 2022-50 regarding elective payment of applicable credits and transfer of certain credits.
  • Notice 2022-51 regarding prevailing wage, apprenticeship, domestic content, and energy communities’ requirements.

Commenters are encouraged to identify which issues require guidance most quickly and which issues they consider most important.

The comment period for each notice closes on November 4, 2022.