American Hospital Association
IRSRulemakingIRS-2023-0029

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

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Aug 26, 2024
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closed 1079d ago
American Hospital Association filings
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American Hospital Association filed 1 comment on this docket between Aug 11, 2023 and Aug 11, 2023. 55 other organizations filed here. The comment window closed 1079d ago.

What American Hospital Association filed (1)

Aug 11, 2023· Comment from American Hospital Association· IRS-2023-0029-0031

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 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.

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