Tax Credits

Resources

• IRA and CHIPS Act Pre-filing Registration Tool Overview - Internal Revenue Service video, July 9, 2024
• Low Income Communities Bonus Credit Eligibility Factsheet - March 25, 2024
• Low Income Communities Bonus Credit Application Process Factsheet - March 25, 2024
• Department of the Treasury: Inflation Reduction Act Taxpayer Resource Hub
• Clean energy credits: what you need to know about making an elective payment election and receiving an elective payment - Internal Revenue Service newsletter, October 23, 2023
• Credits and Deductions Under the Inflation Reduction Act of 2022 - Internal Revenue Service
• Clean Energy Credits and Elective Payment Election for Indian Tribal Governments - Internal Revenue Service video, December 12, 2023
• EIN Applications for Indian Tribal Governments & Their Entities - Internal Revenue Service tutorial video
• Treasury Final Regulations: Additional Guidance on Low-Income Communities Bonus Credit Program, August 15, 2023
• Treasury Procedural Guidance: Low-Income Communities Bonus Credit Program
• Treasury DTLL: Elective/Direct Payment of IRA Applicable Clean Energy Tax Credits, June 14, 2023
• Treasury DTLL: NPRM on Additional Guidance on Low-Income Communities Bonus Credit Program, May 31, 2023
• Treasury Fact Sheet for Indian Tribal Governments: Elective/Direct Payment of IRA Applicable Clean Energy Tax Credits
• IRS Fact Sheet for Indian Tribal Governments: Elective Pay and Transfer Ability Regulations and Other Tax Guidance
• IRS Elective Pay and Transferability Frequently Asked Questions

News

• U.S. Department of the Treasury Hosts Tribal Consultation on Inflation Reduction Act Provision to Expand Clean Energy Incentives to Tribal Governments - Treasury readout, July 18, 2023
• U.S. Department of the Treasury, IRS Release Guidance on Provisions to Expand Reach of Clean Energy Tax Credits Through President Biden’s Investing in America Agenda - Treasury press release, June 14, 2023