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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:
Action Date FR Cite
NPRM  10/25/2024  89 FR 85099   
NPRM Comment Period End  12/24/2024 
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