1545-BQ91 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Energy Efficient Commercial Buildings Deduction

This project was initiated to provide regulations under section 179D to clarify the definition of designer and other issues.  Section 179D was amended by section 13303 of Public Law 117-169, 136 Stat. 1818, 1947 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA).  The IRA made several changes to section 179D.  The Department of the Treasury and the Internal Revenue Service issued Notice 2022-48 on October 5, 2022, requesting comments on changes made to section 179D by the IRA.  The proposed regulations will help clarify the requirements for claiming the energy efficient commercial buildings deduction.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 179D 26 U.S.C. 7805 No NPRM 12/00/2023 REG-118998-21 (NPRM) Drafting attorney: Charles Hyde (202) 317-6853 Reviewer attorney: Andrea Hoffenson (202) 317-4419 Treasury attorney: Praveen Ayyagari (202) 622-3771 CC: PSI Undetermined Undetermined No No No Charles Hyde General Attorney Tax 1545 Internal Revenue Service IRS 202 317-6853 1111 Constitution Avenue NW, Washington DC 20224