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TREAS/IRS RIN: 1545-BQ63 Publication ID: Fall 2023 
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: 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
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  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
Email: jeremy.a.milton@irscounsel.treas.gov