Energy Generation and Storage: IRA Guidance and Applications

Beginning of Construction: 

• Notice 2013-29
• Notice 2018-59
• Notice 2021-41
• Notice 2015-25
• Notice 2019-43
• See 45Q for separate guidance

Low-Income, Domestic Content, Energy Community:

• Energy Community Notice 2023-29 (as corrected)
  • Appendix A
  • Appendix B
  • Appendix C
• Low Income Community Notice 2023-17
• Domestic Content – Not Released Yet

• IRS Technique Guide on Instrumentality

All other guidance by code section/topic:

• Prevailing Wage and Apprenticeship Notice 2022-61
• EV – Certain Definitions of Terms in Section 30D Clean Vehicle Credit Notice 2023-16
• 48C – Notice 2023-18 Initial Guidance Establishing Qualifying Advanced Energy Project Credit Allocation Program Under Section 48C(e)
• 45W Notice 2023-09, provides a safe harbor regarding the incremental cost of certain qualified commercial clean vehicles placed in service in calendar year 2023 for purposes of the new credit for qualified commercial clean vehicles.

Notice 2023-06, provides guidance on the new sustainable aviation fuel credits under §§ 40B and 6426(k) of the Internal Revenue Code and related credit and payment rules under §§ 34(a)(3), 38, 87, and 6427(e)(1).  This notice also provides rules related to the § 4101 registration requirements.  

Notice 2023-01, informs taxpayers that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations under § 30D of the Internal Revenue Code (Code) (forthcoming proposed regulations) addressing the definitions of certain terms relevant to the requirements of the clean vehicle credit available under § 30D (§ 30D credit).

Notice 2022-39 explains how to file a one-time claim for credit and payments for alternative fuels.

Applications:

• TBD