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TREAS/IRS RIN: 1545-BQ91 Publication ID: Fall 2023 
Title: ●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.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed 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. 179D    26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2023 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Charles Hyde
General Attorney Tax
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6853