Resources

General Legislation

Inflation Reduction Act

Transfer of Federal Tax Credits

Direct Payment for Federal Tax Credits

Investment Tax Credit Legislation

Energy Tax Credit

Clean Electricity Investment Tax Credit

Qualifying Advanced Energy Project Tax Credit

Alternative Fuel Vehicle Refueling Property Tax Credit

Production Tax Credit Legislation

Renewable Electricity Production Tax Credit

Clean Electricity Production Tax Credit

Zero Emission Nuclear Power Production Tax Credit

New Clean Fuel Production Tax Credit

Clean Hydrogen Production Tax Credit

Carbon Oxide Sequestration Tax Credit

Administrative Authority

Final Regulations Concerning Tax Credit Transfers

Unpublished Proposed Treasury Regulations Concerning Transfer of Renewable Energy Tax Credits

Unpublished Proposed Treasury Regulations Concerning Direct Pay of Renewable Energy Tax Credits

Proposed Temporary Pre-Filing Registration Requirements For Certain Tax Credit Elections

Fact Sheet – Inflation Reduction Act Legislation

Guidance – Prevailing Wage and Apprenticeship Section 45(b)(6)(B)(ii)

Guidance – Definition of Energy Property and Rules Applicable to Energy Credits.

Guidance – Detailing Low Income Community Bonus Program

IRS Notice 2023-17 (Establishing Tax Credit Allocation For Energy Investment Tax Credit)

IRS Notice 2023-18 (Establishing Tax Credit Allocation For Advance Energy Project Tax Credit)

IRS Notice 2023-29 (Establishing Energy Community Bonus Tax Credit Amounts)

IRS Notice 2023-38 (Domestic Content Bonus Credit Guidance Under Sections 45, 45Y, 48 and 48E)

IRS Notice 2023-44 (Guidance for Qualified Advanced Energy Project Tax Credit Allocation Program

IRS Revenue Procedure 2023-27 (Establishing Tax Credit Allocation Increases Process For ITCs)

Treasury Guidance Concerning Increased Incentives for Satisfying Certain Prevailing Wage and Apprenticeship Requirements

Final Regulations Concerning Additional Guidance on Low-Income Communities Bonus Credit Program

Low-Income Communities Bonus Credit Program

IRS Issues Guidance on Technology-Neutral ITC, PTC that Begin in 2025

Final Regulations Concerning Energy Property

Comments and Publications

New Mexico Tax Credit Alliance’s Comments on Transferability Treasury Regulations

United States Tax Credit Alliance’s Comments on Proposed and Temporary Treasury Regulations

Summary Memorandum On Transferable Tax Credit System Post Treasury Guidance

Developers Can Cash Out For Credits For Renewable Improvements

Events and Webinars

Combined Heat and Power Alliance Transferability Webinar By United States Tax Credit Alliance (October 24, 2023)

Transferability Question and Answer For Combined Heat and Power Alliance

DOE Webinar Regarding Low Income Community Bonus Program

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