IRS seeks comments on several green energy tax credits

By Martha Waggoner

The IRS said Thursday that it is seeking comments on several aspects of energy tax credits included in the Inflation Reduction Act, P.L. 117-169.

In IR-2022-193, the IRS set a deadline of Dec. 3 for comments from interested parties, saying it believes comments will help the agency as it drafts guidance that reflects the needs of taxpayers who are entitled to claim energy credits.

The specific areas where the IRS is asking for comments are:

  • Notice 2022-56, related to the qualified commercial clean vehicles provisions and alternative fuel vehicle refueling property;
  • Notice 2022-57, related to the credit for carbon capture; and
  • Notice 2022-58, related to the credit for production of clean hydrogen and the clean fuel production credit.

Instructions for commenting are in the notices.

The latest information on energy guidance and other issues related to the Inflation Reduction Act is available on a special page on IRS.gov.

— To comment on this article or to suggest an idea for another article, contact Martha Waggoner at Martha.Waggoner@aicpa-cima.com.

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