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IRS New Release: IR 2023-252: Treasury, IRS provide guidance for certain clean energy producers related to domestic content; request additional comments for upcoming regulations

  • Published on Jan 3, 2024
  • by TXCPA Houston


WASHINGTON — The Department of the Treasury and the Internal Revenue Service today issued Notice 2024-9PDF that provides procedures for applicable entities to claim the statutory exception to the application of the phaseouts for elective payment projects that begin construction during calendar year 2024 that fail to satisfy the domestic content requirement.

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