View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BR27 | Publication ID: Fall 2024 |
Title: ●Section 25C Energy Efficient Home Improvement Credit | |
Abstract:
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. |
|
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: 26 CFR 1.25C | |
Legal Authority: 26 U.S.C. 25C 26 U.S.C. 7805 |
Legal Deadline:
None |
|||||||||
Timetable:
|
Additional Information: REG-118264-23 Drafting attorney: Kevin Babitz, (202) 317-5046 Reviewing attorney: Patrick Kirwan, (202) 317- 6853 Treasury attorney: Praveen Ayyagari, (202) 622-2000 CC:PSI:6 | |
Regulatory Flexibility Analysis Required: Undetermined | Government Levels Affected: Undetermined |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Kevin I. Babitz General Attorney (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-5279 Fax:202 317-6730 Email: kevin.i.babitz@irscounsel.treas.gov |