IRS Announces Request for Comments on IRA Energy Tax Provisions

IRS seeks comments on upcoming energy guidance

Nov. 3, 2022

WASHINGTON — The Internal Revenue Service today issued three notices asking for comments on different aspects of extensions and enhancements of energy tax benefits in the Inflation Reduction Act. The IRS anticipates that constructive comments from interested parties will aid the agency in drafting the guidance items most reflective of the needs of taxpayers entitled to claim energy credits.

• Notice 2022-56 requests comments related to the qualified commercial clean vehicles provisions and the alternative fuel vehicle refueling property.

• Notice 2022-57 requests comments related to the credit for carbon capture.

• Notice 2022-58 requests comments related to the credit for the production of clean hydrogen and the clean fuel production credit.

The IRS is requesting that those interested in providing feedback to the questions in the notices follow the instructions in the notices to reply by Dec. 3, 2022.

The latest information on energy guidance and other issues related to the Inflation Reduction Act is available on a special page on IRS.gov.