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This NPRM contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for certain costs relating to the purchase and installation of certain energy efficient improvements in a taxpayer’s principal residence.  Specifically, these proposed regulations would provide rules governing how manufacturers of certain energy efficient products can register to be qualified manufacturers.  These proposed regulations would affect manufacturers of certain energy efficient property and, indirectly, eligible taxpayers who place qualified the property into service during a taxable year.