American Public Power Association
IRSNonrulemakingIRS-2023-0062

Statutory Exceptions to Phaseout Reducing Elective Payment Amounts for Applicable Entities if Domestic Content Requirements are Not Satisfied (Notice 2024-9)

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Last modified
Nov 18, 2024
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closed 883d ago
American Public Power Association filings
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Activity

American Public Power Association filed 2 comments on this docket between Feb 29, 2024 and Nov 18, 2024. 1 other organizations filed here. The comment window closed 883d ago.

What American Public Power Association filed (2)

Nov 18, 2024· Comment from American Public Power Association, Large Public Power Council· IRS-2023-0062-0019

Please find the attached letter from the American Public Power Association and Large Public Power Council asking for an extension of the attestation process provided under section 5 of Notice 2024-9 and clarification of the standards by which a "good faith determination" can be made under that attestation process.

Feb 29, 2024· Comment from American Public Power Association· IRS-2023-0062-0013

Joint comments filed on behalf of American Public Power Association, Government Finance Officers Association, National Rural Electric Cooperatives Association, National Association of Counties, National League of Cities, and the National Special Districts Coalition.

Abstract

The Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations (forthcoming proposed regulations) addressing the process by which the Secretary of the Treasury or her delegate (Secretary) will implement the statutorily-required exceptions to the phaseouts under §§ 45(b)(10), 45Y(g)(12), 48(a)(13), and 48E(d)(5) of the Internal Revenue Code (Code).1

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