Updates on the development and implementation of the Inflation Reduction Act.
2025
- Revenue Procedure 2025-14 PDF, first Annual Table for sections 45Y and 48E
- Revenue Procedure 2025-06 PDF, Changes in accounting periods and in methods of accounting
- Revenue Procedure 2025-11 PDF, Clean Electricity Low-income Communities Bonus Credit
- Revenue Procedure 2025-09 PDF, Safe harbor and safe harbor percentage under section 5000D(b)
2024
- Revenue Procedure 2024-39, Rules for making an elective payment election
- Revenue Procedure 2024-31, Manufacturer Registration and Written Agreement, Qualified Product
- Revenue Procedure 2024-26, Submission of information by qualified manufacturers of new clean vehicles and dealers and sellers of new clean vehicles and previously-owned clean vehicles
- Revenue Procedure 2024-19, Guidance for owners of certain solar or wind facilities built in connection with low-income communities
- Revenue Procedure 2024-12, Extension for Clean Vehicle Dealers
2023
- Revenue Procedure 2023-38, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles
- Revenue Procedure 2023-27, Process under § 48(e) of the Internal Revenue Code (Code) to apply for an allocation of environmental justice solar and wind capacity limitation (Capacity Limitation)
2022
- Revenue Procedure 2022-42, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles; Submission of Information to IRS by Sellers of Clean Vehicles and Previously-Owned Clean Vehicles