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• Beginning of Construction Safe Harbor Guidance
• Prevailing Wage, Apprenticeship, and Adder Guidance
• Direct Pay/Transfer Sales Guidance
• Credit Specific IRA Guidance

Beginning of Construction Safe Harbor Guidance

Beginning of Construction Safe Harbor Guidance IRC 48

• Notice 2018-59 – Beginning of Construction for the Investment Tax Credit under Section 48 (PDF) (Opens a new window)

Beginning of Construction Safe Harbor Guidance IRC 45

• Notice 2013-29 – Beginning of Construction for Purposes of the Renewable Electricity Production Tax Credit and Energy Investment Tax Credit (PDF) (Opens a new window)
• Notice 2013-60 – Clarification of Notice 2013-29 (PDF) (Opens a new window)
• Notice 2014-46 – Clarification and Modification of Notice 2013-29 and Notice 2013-60 (PDF) (Opens a new window)
• (PDF) (Opens a new window)Notice 2015-25 – Beginning of Construction for Sections 45 and 48 (PDF) (Opens a new window)
• Notice 2016-31 – Beginning of Construction for Sections 45 and 48 (PDF) (Opens a new window)
• Notice 2017-04 – Beginning of Construction for Sections 45 and 48 (PDF) (Opens a new window)

Beginning of Construction Safe Harbor Guidance - Offshore and Federal Lands

• Notice 2021-05 – Beginning of Construction for Sections 45 and 48; Extension of Continuity Safe Harbor for Offshore Projects and Federal Land Projects (PDF) (Opens a new window)

Beginning of Construction Safe Harbor Guidance – Misc.

• Notice 2019-43 – Tolling and Extension of Continuity Safe Harbor to Mitigate Significant National Security Concerns (PDF) (Opens a new window)
• Notice 2021-41 – Extension of Continuity Safe Harbor to Address Delays Related to COVID-19 and Clarification of the Continuity Requirement (PDF) (Opens a new window)

Beginning of Construction Safe Harbor Guidance 45Q

• Notice 2020-12 – Beginning of Construction for the Credit for Carbon Oxide Sequestration under Section 45Q (PDF) (Opens a new window)

Prevailing Wage, Apprenticeship, and Adder Guidance 

U.S. Department of Labor Resources: (Opens a new window)

• U.S. Department of Labor Prevailing Wage Determination Instructions  (PDF) (Opens a new window)

Prevailing Wages and Apprenticeship:

• Inflation Reduction Act Prevailing Wage & Registered Apprenticeship Overview (PDF) (Opens a new window)
• Inflation Reduction Act Prevailing Wage and Apprenticeship Requirements (PDF) (Opens a new window)
• Prevailing wage and apprenticeship requirements (Opens a new window)
• Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (PDF) (Opens a new window)
• IRS Corrects Proposed Energy Credit Regs on Labor Requirements  (Opens a new window)
• Publication 5855, Prevailing Wage & Registered Apprenticeship Overview (PDF) (Opens a new window)
• Announcement: Treasury and IRS issue proposed regulations on prevailing wage and apprenticeship requirements for increased energy credit or deduction amounts (Opens a new window)
• Notice 2023-38 – Prevailing Wage and Apprenticeship Initial Guidance Under Section 45(b)(6)(B)(ii) and Other Substantially Similar Provisions (Opens a new window)
• Treasury and IRS announce guidance on wage and apprenticeship requirements for enhanced credits/deductions (Opens a new window)
• Notice 2022-61  – Provides guidance on the prevailing wage and apprenticeship requirements that generally apply to certain provisions of the Internal Revenue Code , as amended by the Inflation Reduction Act of 2022 (Opens a new window)
  
  • Registered apprenticeship programs can be located using the Office of Apprenticeship's partner finder tool (Opens a new window) and through the applicable State Apprenticeship Agency (Opens a new window)
• Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements (Opens a new window)
• Frequently asked questions about the prevailing wage and apprenticeship under the Inflation Reduction Act (Opens a new window)

Adder Guidance:

Domestic Content: 

• Notice 2024-9 – Guidance Proposed for Domestic Content Phaseouts Exceptions (PDF) (Opens a new window)
• Notice 2023-102 – IRS provides initial guidance for the domestic content bonus credit (Opens a new window)
• Notice 2023-38 – Domestic Content Bonus Credit Guidance under Sections 45, 45Y, 48, and 48E (PDF) (Opens a new window)

Low Income Community:

• Low-Income Communities Bonus Credit Program Application Portal (Opens a new window)
• U.S. Department of the Treasury, IRS, and Department of Energy Announce Remarkable Demand for Solar and Wind Energy in Low-Income Communities Thanks to Groundbreaking Inflation Reduction Act Program (Opens a new window)
• 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) (Opens a new window)
• Notice 2023-145 – IRS and Treasury issue guidance for owners of solar and wind powered energy facilities in low-income communities for increased energy credit under the Inflation Reduction Act (Opens a new window)
• Notice 2023-107 – Treasury and IRS provide proposed rules on energy projects for low-income communities (Opens a new window)
• Notice 2023-26 – Treasury and IRS provide guidance on energy projects for low-income communities (Opens a new window)
• Notice 2023-17 – Initial Guidance Establishing Program to Allocate Environmental Justice Solar and Wind Capacity Limitation Under Section 48(e) (Opens a new window) and Proposed Regulations (Opens a new window)
• Federal Register: Additional Guidance on Low-Income Communities Bonus Credit Program (Opens a new window)

Energy Community:

• Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction (Opens a new window)
• IRS Corrects Final Regs on Low-Income Energy Credits (Opens a new window)
• Frequently asked questions for energy communities (Opens a new window)
• Notice 2024-28 – Energy Community Bonus Credit Amounts or Rates Annual Statistical Area Category Update and Coal Closure Category Update (PDF) (Opens a new window)
• Notice 2023-118 – IRS, Treasury update Notice 2023-29 related to energy community bonus credit amounts under the Inflation Reduction Act (Opens a new window)
• Notice 2023-47 – Energy Community Bonus Credit Amounts or Rates Annual Statistical Area Category Update and Coal Closure Category Update (PDF) (Opens a new window)
  • Appendix 1 (PDF) (Opens a new window)
  • (PDF) (Opens a new window)Appendix 2 (PDF) (Opens a new window) (PDF) (Opens a new window)
  • Appendix 3 (PDF) (Opens a new window)
• Notice 2023-45 – Clarifies section 5.02(3) of Notice 2023-29, released in IR-2023-69, which describes requirements for a brownfield site safe harbor for projects with a nameplate capacity of not greater than 5 megawatts (MW) in alternating current (AC). This notice also describes a prior modification that was made via an online update pertaining to the special rule for beginning of construction (BOC) under section 4.01(2) of Notice 2023-29. (Opens a new window)
• Notice 2023-69 – IRS issues guidance on eligibility requirement for energy communities for the bonus credit program under the Inflation Reduction Act (Opens a new window)
• Notice 2023-29 – Energy Community Bonus Credit Amounts under the Inflation Reduction Act of 2022 (PDF) (Opens a new window)
  • Appendix A – Treasury/IRS-defined MSAs and non-MSAs for IRA Energy Community Tax Credit Bonus (PDF) (Opens a new window)
  • Appendix B – MSAs and non-MSAs that meet the Fossil Fuel Employment threshold (unemployment rate requirement yet to be determined) (PDF) (Opens a new window)
  • Appendix C – Census tracts that have ever had, since December 31, 1999, a closed coal mine or have ever had, since December 31, 2009, a retired coal-fired electric generating unit, and directly adjoining tracts  (PDF) (Opens a new window)

Elective Payment Direct Pay/Transfer Sales Guidance

Elective Payment Direct Pay

• IRS Corrects Final Regs on Energy Credit Transfers (Opens a new window)
• Energy Credits Pre-Filing Registration Tool Announced (Opens a new window)
• Announcement 2023-116 – IRS releases guidance on elective payments and transfers of certain credits under the Inflation Reduction Act (Opens a new window)
• §6417– IRS Technique Guide on Instrumentality (PDF) (Opens a new window)
• Direct Pay Pre-filing Temporary regulations (PDF) (Opens a new window)
• §6417 – Elective Payment of Applicable Credits (PDF) (Opens a new window)
• Federal Register: Section 6417 Elective Payment of Applicable Credits (Opens a new window)
• IRS Frequently Asked Questions (FAQ) on Elective Payment/Direct Pay - of Tax Credits (Opens a new window)
• Publication 5817, Elective Pay Overview (PDF) (Opens a new window)
• Publication 5817-A, Elective Pay for Rural Electric Cooperatives (PDF) (Opens a new window)
• Publication 5817-B, Elective Pay for U.S. Territorial Governments (PDF) (Opens a new window)
• Publication 5817-C, Elective Pay for Alaska Native Corporations (PDF) (Opens a new window)
• Publication 5817-D, Elective Pay for Tax-Exempt Organizations (PDF) (Opens a new window)
• Publication 5817-E, Elective Pay for State and Local Governments (PDF) (Opens a new window)
• Publication 5817-F, Elective Pay for Indian Tribal Governments (PDF) (Opens a new window)
• Publication 5817-G, Clean Energy Tax Incentives: Elective Pay-Eligible Tax Credits (PDF) (Opens a new window)

CHIPS Act IRC §48D Credit

• Federal Register: Elective Payment of Advanced Manufacturing Investment Credit (Opens a new window)

Transfer/Sales Guidance

• Inflation Reduction Act and CHIPS Act of 2022 Pre-filing Registration Tool (PDF) (Opens a new window)
• Energy Credits Pre-Filing Registration Tool Announced (Opens a new window)
• §6418 –Transfer of Certain Credits (PDF) (Opens a new window)
  • (PDF) (Opens a new window)Temporary regulations (PDF) (Opens a new window) (RIN 1545-BQ76) setting forth mandatory information and registration requirements for taxpayers monetizing the credits.
• Announcement 2023-116 – IRS releases guidance on elective payments and transfers of certain credits under the Inflation Reduction Act (Opens a new window)

• Transferability Pre-Filing Temporary Regulations (PDF) (Opens a new window)
• IRS Frequently Asked Questions (FAQ) on Transferability of Eligbile Tax Credits (Opens a new window)
• Frequently asked questions about elective pay and transferability (Opens a new window)
• Federal Register: Section 6418 Transfer of Certain Credits (Opens a new window)
• Federal Register: Pre-Filing Registration Requirements for Certain Tax Credit Elections (Opens a new window)
• IRS releases final guidance on transfers of certain credits under the Inflation Reduction Act (Opens a new window)
• Final Regulations and removal of temporary regulations (PDF) (Opens a new window)

Credit Specific IRA Guidance

§25C

• §25C – Notice 2024-13 – Part III - Administrative, Procedural, and Miscellaneous (PDF) (Opens a new window)
• §25C – 2023 Instructions for Form 5695 (PDF) (Opens a new window)
• §25C – Residential Home Energy Tax Credits May Benefit You (Opens a new window)
• §25C – Notice 2023-140 – Home energy audits may qualify for an Energy Efficient Home Improvement Credit (Opens a new window)
• §25C – Notice 2023-97 – IRS: Going green could help taxpayers qualify for expanded home energy tax credits (Opens a new window)
• §25C – Publication 5797, Home Energy Tax Credits (PDF) (Opens a new window)
• §25C – Frequently asked questions about Energy Efficient Home Improvements and Residential Clean Energy Property Credits (Opens a new window)
• §25C – IRS Announces Update of Energy-Efficient Home Credit FAQ (PDF) (Opens a new window)

§25D

§25E

• §25E – IRS Issues More Guidance for Manufacturers of Clean Vehicles (Opens a new window)
• §25E – IRS updates frequently asked questions related to new, previously-owned and qualified commercial clean vehicle credits (PDF) (Opens a new window)
• §25E – Notice 2022-231 – IRS releases frequently asked questions about clean vehicles credits for new, previously owned and commercial clean vehicles (Opens a new window)
• §25E – Notice 2022-218 – Treasury and IRS set out procedures for manufacturers, sellers of clean vehicles (Opens a new window)
• Publication 5724, Credit for Previously Owned Clean Vehicles (PDF) (Opens a new window)

§30D

• §30D – IRS updates frequently asked questions related to new, previously-owned and qualified commercial clean vehicle credits (PDF) (Opens a new window)
• §30D – IRS Issues More Guidance for Manufacturers of Clean Vehicles (Opens a new window)
• §30D – Revenue Procedure 2023-38 - Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles (PDF) (Opens a new window)
• §30D – Proposed Clean Vehicle Regs Address Foreign Entities of Concern  Previously-Owned Clean Vehicles, and Commercial Clean Vehicles (PDF) (Opens a new window)
• §30D – Register your dealership to enable credits for clean vehicle buyers (Opens a new window)
• Federal Register: Public Inspection: Section 30D New Clean Vehicle Credit (Opens a new window)
• Rev. Proc. 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 (PDF) (Opens a new window)
• §30D – Notice 2023-232 – Treasury, IRS issue guidance on their intent to publish regulations regarding clean vehicles (Opens a new window)
• §30D – Notice 2022-231 – IRS releases frequently asked questions about clean vehicles credits for new, previously owned and commercial clean vehicles (Opens a new window)
• §30D – Notice 2022-218 – Treasury and IRS set out procedures for manufacturers, sellers of clean vehicles (Opens a new window)
• §30D – Notice 2023-160 – IRS reminder: Make sure to understand recent changes when buying a clean vehicle (Opens a new window)
• §30D – Notice 2023-83 – Reminder: Proposed regulations related to the new clean vehicle critical mineral and battery components go into effect April 18 (Opens a new window)
• §30D – Notice 2023-64 – IRS issues guidance and updates frequently asked questions related to the new clean vehicle critical mineral and battery components (Opens a new window)
• §30D – Notice 2023-18 – IRS issues guidance and updates frequently asked questions related to new, previously owned and qualified commercial clean vehicle credits (Opens a new window)
• §30D – Notice 2023-16 –  EV – Certain Definitions of Terms in Section 30D Clean Vehicle Credit  (PDF) (Opens a new window)
• §30D – Notice 2023-01 – Certain Definitions of Terms in Section 30D Clean Vehicle Credit 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). (PDF) (Opens a new window)
• §30D – Publication 5724-A, Credit for Clean Vehicles (PDF) (Opens a new window)
  

§40B

• §40B – Notice 2024-06 – Sustainable Aviation Fuel Credit; Lifecycle Greenhouse Gas Emissions Reduction Percentage and Certification of Sustainability Requirements Related to the Clean Air Act; Safe Harbors (PDF) (Opens a new window)
• §40B – Notice 2023-06 – Sustainable Aviation Fuel Credit; Registration; Certificates; Request for Public Comments – 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. (PDF) (Opens a new window)
• §40B – Notice 2022-223 – Treasury, IRS issue guidance on new Sustainable Aviation Fuel Credit (Opens a new window)

§45B

• §45B – Notice 2022-61 – Prevailing Wage and Apprenticeship (Opens a new window)

§45L

• §45L – Notice 2023-142–  IRS: Builders of qualified new energy efficient homes might qualify for an expanded tax credit (Opens a new window) 

§45V

• §45V - IRS Releases Clean Hydrogen Credit Inflation Adjustment (Opens a new window)
• §45V - Definition of Energy Property and Rules Applicable to the Energy Credit (PDF) (Opens a new window)
• §45V - Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied (PDF) (Opens a new window)

§45W

• §45W – Notice 2024-5 – Section 45W Commercial Clean Vehicles and Incremental Cost for 2024 (PDF) (Opens a new window)
• §45W – IRS Issues More Guidance for Manufacturers of Clean Vehicles (Opens a new window)
• §45W – IRS updates frequently asked questions related to new, previously-owned and qualified commercial clean vehicle credits (PDF) (Opens a new window)
• §45W – Register your dealership to enable credits for clean vehicle buyers (Opens a new window)
• §45W – Announcement 2023-09 – Section 45W Commercial Clean Vehicles and Incremental Cost for 2023 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. (PDF) (Opens a new window)
• §45W – Notice 2022-233 – Treasury, IRS issue guidance on the incremental cost for the Commercial Clean Vehicle Credit (Opens a new window)
• §45W – Notice 2022-231 – IRS releases frequently asked questions about clean vehicles credits for new, previously owned and commercial clean vehicles (Opens a new window)
• §45W – Announcement 2022-218 – Treasury and IRS set out procedures for manufacturers, sellers of clean vehicles (Opens a new window)
• §45W – Publication 5724-B, Credit for Commercial Clean Vehicles (PDF) (Opens a new window)
• §45W – Frequently asked questions about the New, Previously-Owned and Qualified Commercial Clean Vehicles Credit (Opens a new window)
• Publication 5724-B, Credit for Commercial Clean Vehicles (PDF) (Opens a new window)

§45X

• §45X – Proposed Regs Address Advanced Manufacturing Production Credit (PDF) (Opens a new window)

§48

• §48 – Definition of Energy Property and Rules Applicable to the Energy Credit (PDF) (Opens a new window)

§48C

• §48C – Announcement 2023-108 – IRS provides additional guidance for advanced energy projects (Opens a new window)
• §48C – Notice 2023-44 – Additional Guidance for the Qualifying Advanced Energy Project Credit Allocation Program under Section 48C(e) (PDF) (Opens a new window)
• §48C – Announcement 2023-27 – IRS and Treasury provide guidance on the Qualifying Advanced Energy Project Credit (Opens a new window)
• §48C – Notice 2023-18 – Initial Guidance Establishing Qualifying Advanced Energy Project Credit Allocation Program Under Section 48C(e) (PDF) (Opens a new window)

§48D

• Energy Credits Pre-Filing Registration Tool Announced (Opens a new window)

§48E

• §48E – Low-Income Communities Bonus Credit Program (PDF) (Opens a new window)

§6426(k)

• §6426(k) – Notice 2022-223 – Treasury, IRS issue guidance on new Sustainable Aviation Fuel Credit (Opens a new window)