Section 6418 Transfer of Certain Credits (REG-101610-23)

2 organizations filed 2 public comments on Section 6418 Transfer of Certain Credits (REG-101610-23), at the Internal Revenue Service. The comment window closed 1079d ago.

Abstract

This document contains proposed regulations concerning the election under the Inflation Reduction Act of 2022 to transfer certain Federal income tax credits. The proposed regulations describe the proposed rules for the election to transfer eligible credits in a taxable year, including definitions and special rules applicable to partnerships and S corporations and regarding excessive credit transfer or recapture events.

Commenters (2)

• American Clean Power Associationtrade assoc.

  1 filing · confidence 97%
• Edison Electric Institutetrade assoc.

  1 filing · confidence 97%