Environmental Defense Fund
IRSRulemakingIRS-2023-0029

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

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Last modified
Aug 26, 2024
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closed 1079d ago
Environmental Defense Fund filings
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Environmental Defense Fund 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.

What Environmental Defense Fund filed (1)

Aug 15, 2023· Comment from Environmental Defense Fund· IRS-2023-0029-0067

On behalf of organizations that make up the Coalition Helping America Rebuild and Go Electric (CHARGE) please see the attached document for comments on the proposed rulemaking. We appreciate the opportunity to comment.

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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