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The Inflation Reduction Act changed a wide range of tax laws and provided funds to improve our services and technology to make tax filing easier for you.

Since the Inflation Reduction Act is a 10-year plan, the changes won't happen immediately. We're working to implement the law as quickly as we can. 

Latest updates

We'll share news on the latest developments here, so check back for updates.

Elective payment and credit transfer

Home energy credits

Clean vehicle credits

Excise tax credits for alternative fuels, biodiesel, and renewable diesel

Tax law changes for businesses

Guidance

Find guidance on key tax provisions in the Inflation Reduction Act of 2022.

  • Notice 2024-30PDF, Energy Community Bonus Credit Amounts Under the Inflation Reduction Act of 2022
  • Notice 2024-27, Request for Comments on Situations in Which a Section 6417(a) Election Could Be Made for Credits Purchased in Transfers Under Section 6418(a)
  • Notice 2024-20, Guidance on Satisfying the Geographical Requirements of the Section 30C Alternative Fuel Vehicle Refueling Property Credit
  • Notice 2024-13, Guidance on product identification number requirement to claim the Energy Efficient Home Improvement Credit
  • Notice 2024-10, Additional Interim Guidance Regarding the Application of the Corporate Alternative Minimum Tax under Sections 55, 56A, and 59 of the Internal Revenue Code

All notices

  • Announcement 2024-19PDF, Federal Tax Treatment of Amounts Paid toward the Purchase of Energy Efficient Property and Improvements under Department of Energy Home Energy Rebate Programs Pursuant to Sections 50121 and 50122 of the Inflation Reduction Act of 2022
  • Announcement 2023-18, Transitional Guidance with Respect to Stock Repurchase Excise Tax
  • Announcement 2023-01, Updated Reference Standard 90.1 for § 179D
  • Announcement 2022-23, Renewable Electricity Production Credit Amounts for Calendar Year 2022
  • Revenue Procedure 2024-19PDF, 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
  • 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)1 to apply for an allocation of environmental justice solar and wind capacity limitation (Capacity Limitation).
  • 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

More information

Laws and regulations

Printable posters and toolkits

Use these printable posters, guides and toolkits to understand or promote the benefits of the Inflation Reduction Act credits

Frequently asked questions