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TREAS/IRS RIN: 1545-BQ63 Publication ID: Fall 2023 
Title: Elective Payment of Applicable Credits Under Section 6417 

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: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6417(h)   
Legal Deadline:  None
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  06/00/2024 
Additional Information: REG-101607-23 Drafting attorney: David McDonnell (202) 317-4137 Reviewing attorney: James Holmes (202) 317-4137 Treasury attorney: Amber MacKenzie (202) 317-4809 CC:PSI:B5
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Federal, Local, State, Tribal 
Small Entities Affected: Businesses, Governmental Jurisdictions, Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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