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Treasury and IRS Request Comments on Issues for Guidance Under Clean Energy Provisions of Inflation Reduction Act

Client Updates

On October 5, 2022, the U.S. Treasury and the Internal Revenue Service (IRS) requested taxpayer comments on issues for guidance arising under the clean energy provisions of the Inflation Reduction Act (IRA).  Comments should be submitted by November 4, 2022, though comments provided after that date will be considered if doing so will not delay the issuance of guidance on the issues.

The request for comments came in the form of six separate notices covering specific aspects of the Inflation Reduction Act.

  • Notice 2022-46 solicits comments on issues for guidance under sections 25E (previously-owned clean vehicles) and 30D (clean vehicles).

  • Notice 2022-47 solicits comments on issues for guidance under sections 45X (advanced manufacturing production credit) and 48C (qualifying advanced energy project credit).

  • Notice 2022-48 solicits comments on issues for guidance under sections 25C (energy efficient home improvement credit), 25D (residential clean energy credit), 45L (new energy efficient home credit), and 179D (energy efficient commercial buildings deduction).

  • Notice 2022-49 solicits comments on issues for guidance under sections 45 (production tax credit), 45Y (clean electricity production credit), 45U (zero-emission nuclear power production credit), 48 (investment tax credit) and 48E (clean electricity investment credit).

  • Notice 2022-50 solicits comments on issues for guidance under sections 6417 (direct pay) and 6418 (credit transfers).

  • Notice 2022-51 solicits comments on issues for guidance under the prevailing wage, apprenticeship, domestic content and energy community provisions of IRA. 

We are in the process of preparing requests for guidance on a number of issues and would be pleased to discuss with you areas of concern with respect to which you would like to request guidance or to assist you in preparation of your comments on issues or requests for guidance.

You can read our discussion of the originally proposed version of IRA here (focused on climate-related tax) and here (focused on tax controversy), and of the version of IRA enacted into law here.

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