American Clean Power Association
IRSNonrulemakingIRS-2024-0023

Domestic Content Bonus Credit Amounts under the Inflation Reduction Act of 2022: Expansion of Applicable Projects for Safe Harbor in Notice 2023-38 and New Elective Safe Harbor to Determine Cost Percentages for Applicable Percentage Rule (Notice 2024-41)

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Nov 26, 2024
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closed 743d ago
American Clean Power Association filings
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Activity

American Clean Power Association filed 1 comment on this docket between Sep 13, 2024 and Sep 13, 2024. 2 other organizations filed here. The comment window closed 743d ago.

What American Clean Power Association filed (1)

Sep 13, 2024· Comment from American Clean Power Association· IRS-2024-0023-0085

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

Abstract

This notice modifies section 3.04 of Notice 2023-38, 2023-22 I.R.B. 872, in three ways. First, this notice expands the list of Applicable Projects in “Table 2--Categorization of Applicable Project Components” (Table 2) to include hydropower and pumped hydropower storage facilities. Second, this notice redesignates the “Utility scale photovoltaic system” Applicable Project as the “Ground-mount and rooftop photovoltaic system.” Third, this notice includes certain Manufactured Product Components with respect to previously listed Applicable Projects.

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