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

• Final rules on Section 48 (Investment Tax Credit) - December 4, 2024

  • News release on treasury.gov

  • Final rules (publication date December 19, 2024)

• Extension of Elective Pay deadlines for certain applicable entities - October 11, 2024

  • News release on irs.gov

  • RevProc 2024-39

• Notice of Proposed Rulemaking on Alternative Fuel Vehicle Refueling Property Credit (Section 30C) - September 19, 2024

• Notice of Proposed Rulemaking on Joint Ownership - March 11, 2024

  • Comments due May 10, 2024

• Final Rule on Transferability –April 30, 2024

  • IRS Press Release - April 25, 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• EV Infrastructure (30C) Draft Guidance: Notice 2024-20 - January 19, 2024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 Overview

  • 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