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TREAS/IRS RIN: 1545-BQ63 Publication ID: Spring 2024 
Title: Elective Payment of Applicable Credits Under Section 6417 
Abstract:

Final regulations regarding the elective payment of applicable credits under section 6417 established by section 13801(a) of the Inflation Reduction Act of 2022.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1    26 CFR 301   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6417(h)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/21/2023  88 FR 40528   
NPRM Comment Period End  08/14/2023 
Public Hearing  08/21/2023 
Final Action (TD 9988)  03/11/2024  89 FR 17546   
Correction  04/16/2024  89 FR 26786   
Additional Information: REG-101607-23 Drafting attorney: David McDonnell (202) 317-4137 Reviewing attorney: James Holmes (202) 317-4137 Treasury attorney: Amber MacKenzie (202) 306-3632 CC:PSI:B5
Regulatory Flexibility Analysis Required: YES  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: Yes 
Agency Contact:
Jeremy A. Milton
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5665
Fax:855 591-7865
Email: jeremy.a.milton@irscounsel.treas.gov