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Read the complete request for comment here
https://www.irs.gov/pub/irs-drop/n-22-46.pdf
https://www.irs.gov/newsroom/irs-asks-for-comments-on-upcoming-energy-guidance
https://www.irs.gov/downloads/irs-drop
https://www.irs.gov/pub/irs-drop/n-22-46.pdf
https://www.irs.gov/newsroom/irs-asks-for-comments-on-upcoming-energy-guidance
https://www.irs.gov/downloads/irs-drop
Notice 2022-46 SECTION 1. PURPOSE
The Department of the Treasury (Treasury Department) and the Internal
Revenue Service (IRS) plan to issue guidance under § 30D and § 25E of the Internal
Revenue Code (Code), as amended by §§ 13401 and 13402, respectively, of Public
Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation
Reduction Act of 2022 (IRA). This notice requests general comments on questions
under § 25E and the amendments to § 30D, as well as specific comments involving
questions described in section 3 of this notice. Comments received in response to this
notice will help to inform development of guidance implementing §§ 30D and 25E.
https://www.regulations.gov/SECTION 4. SUBMISSION OF COMMENTS
.01 Written comments should be submitted by Friday, November 4, 2022.
Consideration will be given, however, to any written comment submitted after Friday,
November 4, 2022, if such consideration will not delay the issuance of guidance. The
subject line for the comments should include a reference to Notice 2022-46. Comments
may be submitted in one of two ways:
(1) Electronically via the Federal eRule making Portal at www.regulations.gov
(type IRS-2022-0046 in the search field on the regulations.gov homepage to find this
notice and submit comments).
(2) Alternatively, by mail to: Internal Revenue Service, CC : PA : LPD : PR (Notice 2022-46), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044.
.02 All commenters are strongly encouraged to submit comments electronically.
The Treasury Department and the IRS will publish for public availability any comment
submitted electronically and on paper to its public docket on regulations.gov.
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