American Public Power Association filed 1 comment on this docket between Aug 15, 2023 and Aug 15, 2023. 55 other organizations filed here. The comment window closed 1079d ago.
The American Public Power Association submits the attached comments on the Notice of Proposed Rulemaking, Section 6417 Elective Payment of Applicable Credits and the provisions of Temporary Regulations for Pre-Filing Registration Requirements for Certain Tax Credit Elections also incorporated into the Proposed Rule.
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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