Data / Federal rules / 2024-24110
Energy Efficient Home Improvement Credit
The Internal Revenue Service published this proposed rule in the Federal Register on October 25, 2024. Comments closed on December 24, 2024.
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What the agency says
This document contains proposed regulations regarding the energy efficient home improvement credit as modified by the Inflation Reduction Act of 2022 (IRA). The proposed regulations would affect manufacturers of specified property who want to become qualified manufacturers and eligible taxpayers who place in service certain home improvement property. The proposed regulations would provide rules for manufacturers of specified property to register to be qualified manufacturers and satisfy certain other requirements, and rules for taxpayers to calculate the credit.
Key facts
- Document number
- 2024-24110
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking and notice of public hearing
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 25, 2024
- Comments due
- December 24, 2024
- Dates
- Written or electronic comments must be received by December 24, 2024. A public hearing on these proposed regulations is scheduled to be held on January 21, 2025, at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by December 24, 2024. If no outlines are received by December 24, 2024, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on January 17, 2025. The public hearing will be made accessible to people with disabilities. Requests for special assistance during the hearing must
- Docket
- REG-118264-23
- Regulation ID (RIN)
- 1545-BR27
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 19
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in October 2024
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.