American Clean Power Association
IRSRulemakingIRS-2023-0028

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

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American Clean Power Association filings
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American Clean Power Association filed 1 comment on this docket between Aug 15, 2023 and Aug 15, 2023. 1 other organizations filed here. The comment window closed 1079d ago.

What American Clean Power Association filed (1)

Aug 15, 2023· Comment from American Clean Power Association· IRS-2023-0028-0071

Filed on regulations.gov — full text not in the inline record.

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.

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