Section 6417 Elective Payment of Applicable Credits (REG-101607-23)

56 organizations filed 57 public comments on Section 6417 Elective Payment of Applicable Credits (REG-101607-23), at the Internal Revenue Service. The comment window closed 1179d ago.

Abstract

This document contains proposed regulations concerning the election under the Inflation Reduction Act of 2022 to treat the amount of certain tax credits as a payment of Federal income tax. The proposed regulations describe rules for the elective payment of these credit amounts in a taxable year, including definitions and special rules applicable to partnerships and S corporations and regarding repayment of excessive payments.

Commenters (56)

• Corning Incorporated and Hemlock Semiconductorunverified attribution

  2 filings · confidence 70%
• AFL-CIO

  1 filing · confidence 97%
• Alliance for Electric School Busestrade assoc.

  1 filing · confidence 85%
• American Council on Educationtrade assoc.

  1 filing · confidence 85%
• American Council on Renewable Energytrade assoc.

  1 filing · confidence 85%
• American Federation of Teacherstrade assoc.

  1 filing · confidence 85%
• American Hospital Associationtrade assoc.

  1 filing · confidence 85%
• American Public Power Associationtrade assoc.

  1 filing · confidence 97%
• American Securities Association; Bond Dealers of America; National Association of Municipal Advisors; SIFMAtrade assoc.

  1 filing · confidence 85%
• American Water Works Associationtrade assoc.

  1 filing · confidence 97%
• Amicus Solar Cooperativeunverified attribution

  1 filing · confidence 70%
• Association of Idaho Citiestrade assoc.

  1 filing · confidence 85%
• Association of Metropolitan Water Agenciestrade assoc.

  1 filing · confidence 97%
• BlueGreen Alliancetrade assoc.

  1 filing · confidence 85%
• Business Council for Sustainable Energytrade assoc.

  1 filing · confidence 85%
• California Solar Electric Cooperative Corporationunverified attribution

  1 filing · confidence 70%
• Carbon Capture Coalitiontrade assoc.

  1 filing · confidence 85%
• Carbon Utilization Research Counciltrade assoc.

  1 filing · confidence 85%
• Cook Inlet Region Incunverified attribution

  1 filing · confidence 70%
• Cooperative Energy Futuresunverified attribution

  1 filing · confidence 70%
• Environmental Defense Fundtrade assoc.

  1 filing · confidence 97%
• Ethos Green Power Cooperativeunverified attribution

  1 filing · confidence 70%
• GameChange Solar Corp.unverified attribution

  1 filing · confidence 70%
• GC Green Incorporatedunverified attribution

  1 filing · confidence 70%
• Georgia Municipal Associationtrade assoc.

  1 filing · confidence 85%
• GILLIG LLCunverified attribution

  1 filing · confidence 70%
• Government Finance Officers Associationtrade assoc.

  1 filing · confidence 85%
• Hammond Climate Solutions Foundationtrade assoc.

  1 filing · confidence 85%
• Inc. on behalf of Menasha Joint School Districtunverified attribution

  1 filing · confidence 70%
• Large Public Power Counciltrade assoc.

  1 filing · confidence 85%
• League of Minnesota Citiestrade assoc.

  1 filing · confidence 85%
• National Association of Bond Lawyerstrade assoc.

  1 filing · confidence 85%
• National Association of Countiestrade assoc.

  1 filing · confidence 85%
• National Association of Energy Service Companiestrade assoc.

  1 filing · confidence 85%
• National Education Associationtrade assoc.

  1 filing · confidence 85%
• National Hydropower Associationtrade assoc.

  1 filing · confidence 85%
• National Rural Electric Cooperative Associationtrade assoc.

  1 filing · confidence 97%
• North Wind Renewable Energy Cooperativeunverified attribution

  1 filing · confidence 70%
• Occidental Petroleum Corporationunverified attribution

  1 filing · confidence 70%
• Oglethorpe Power Corporationunverified attribution

  1 filing · confidence 70%
• Pioneer Valley Photovoltaics Inc.unverified attribution

  1 filing · confidence 70%
• Solar & Energy Storage Association of Puerto Ricotrade assoc.

  1 filing · confidence 85%
• Solar Access for All Coalitiontrade assoc.

  1 filing · confidence 85%
• Solar Energy Industries Associationtrade assoc.

  1 filing · confidence 85%
• Solar Energy Manufacturers for America (SEMA) Coalitiontrade assoc.

  1 filing · confidence 85%
• Solar3k LLCunverified attribution

  1 filing · confidence 70%
• Tax Executives Institutetrade assoc.

  1 filing · confidence 85%
• The Board of Trustees of the University of Illinoisunverified attribution

  1 filing · confidence 70%
• The Kresge Foundationtrade assoc.

  1 filing · confidence 85%
• The Real Estate Roundtabletrade assoc.

  1 filing · confidence 85%
• The School Superintendents Associationtrade assoc.

  1 filing · confidence 85%
• Tule River Economic Development Corporationunverified attribution

  1 filing · confidence 70%
• U.S. Federation of Worker Cooperativestrade assoc.

  1 filing · confidence 85%
• US Climate Alliancetrade assoc.

  1 filing · confidence 85%
• World Resources Institutetrade assoc.

  1 filing · confidence 85%
• Zero Emission Transportation Associationtrade assoc.

  1 filing · confidence 85%