Relevant Regulations and Guidance from IRS and Treasury
FINAL REGULATIONS ON DIRECT PAY - Published March 11, 2024
L4GG’s Summary of IRS Final Rules on Elective Pay - March 6, 2024
IRS Press Release on Final Regulations - March 5, 2024
Notice of Proposed Rulemaking on Joint Ownership - March 11, 2024
Comments due May 10, 2024
Request for Comments on “Chaining” and Transferability: Notice 2024-27 - March 11, 2024
Comments due December 1, 2024
EV Infrastructure (30C) Draft Guidance: Notice 2024-20 - January 19, 2024
Domestic Content Interim Regulations - Notice 2024-09 - Updated December 28, 2023
Commercial Clean Vehicle Incremental Cost Guidance: Recent DOE Guidance
Vehicles placed in service in 2024 - Notice 2024-05 - Updated December 20, 2023
Vehicles placed in service in 2023 - Notice 2023-09 - December 29, 2022
Proposed Regulations Specific to the Investment Tax Credit - Updated November 22, 2023
Low Income Communities Bonus Final Regulations - Updated October 20, 2023
Prevailing Wage & Apprenticeship Requirements:
IRS FAQ on PWA
Proposed Regulations - Notice 2022-61 - August 30, 2023
Apprenticeship.gov - PWA Resources and Labor Finder
Proposed Regulations for Direct Pay and Transferability
L4GG’s Comment Letter - August 14, 2023
Pre-Filing Registration Requirements Temporary Regulations - June 21, 2023
Energy Communities Bonus - Notice 2023-45 - Updated Guidance June 15, 2023
Domestic Content Guidance - Notice 2023-38 - Initial Guidance May 12, 2023
Helpful Fact Sheets from Treasury:
Publication 5817: Elective Pay Overview
Publication 5817-D: Elective Pay for Tax-Exempt Organizations
Publication 5817-E: Elective Pay for State and Local Governments
Publication 5817-B: Elective Pay for U.S. Territorial Governments
Publication 5817-A: Elective Pay for Rural Electric Cooperatives
Publication 5817-C: Elective Pay for Alaska Native Corporations
Publication 5817-F: Elective Pay for Indian Tribal Governments
Publication 5817-G: Elective Pay Clean Energy Credits