IRS notices: Additional requests for comments on upcoming clean energy tax guidance

Different aspects of extensions and enhancements of energy tax benefits in H.R. 5376 (the “Inflation Reduction Act of 2022”)

Additional requests for comments on upcoming clean energy tax guidance

The IRS today issued three notices asking for comments on different aspects of extensions and enhancements of energy tax benefits in H.R. 5376 (the “Inflation Reduction Act of 2022”):

  • Notice 2022-56 [PDF 81 KB] requests comments on the qualified commercial clean vehicles provisions and the alternative fuel vehicle refueling property.
  • Notice 2022-57 [PDF 66 KB] requests comments on the credit for carbon capture.
  • Notice 2022-58 [PDF 90 KB] requests comments on the credit for the production of clean hydrogen and the clean fuel production credit.

According to the accompanying IRS release—IR-2022-193 (November 3, 2022)—the IRS requests that those interested in providing feedback to the questions in the notices follow the instructions in the notices to reply by December 3, 2022.

These three new notices are in addition to the six notices issued on October 5, 2022, that requested comment on separate aspects of Inflation Reduction Act and for which comments are due on November 4, 2022. Read TaxNewsFlash

 

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