On November 3, 2022, the Internal Revenue Service (IRS) issued three notices requesting public comment on selected energy tax benefits found in the Inflation Reduction Act, Pub. L. 117-169 (IRA). The comments received will help inform the agency’s future guidance on the IRA’s various energy credits and incentives. IRS has requested comment on the following notices by December 3, 2022:
- Notice 2022-56 requests comments related to the qualified commercial clean vehicles provisions and the alternative fuel vehicle refueling property credit.
- Notice 2022-57 requests comments related to the credit for carbon capture.
- Notice 2022-58 requests comments related to the credit to produce clean hydrogen and the clean fuel production credit.
Commenters are encouraged to identify which issues require guidance most quickly and which issues they consider most important. The IRS issued six previous notices related to the IRA’s energy provisions, each of which had a comment deadline of November 4, 2022.
The comment periods for the notices released on November 3rd end on December 3, 2022.
- Read the IRS news release announcing the notices and comment periods.
- Submit comments via the federal eRulemaking Portal, following the instructions found in the applicable notice.
Advocacy Contact: Send an email to Meagan Singer at meagan.singer@sba.gov or call (202) 921-4843.