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Decoding the Inflation Reduction Act: Fresh Guidelines on Credit Transfer

Decoding the Inflation Reduction Act: Fresh Guidelines on Credit Transfer

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June 2023

The Inflation Reduction Act (IRA) of 2022 creates several new tax credits for investments and projects related to clean energy, and it expands existing credits. The IRS released a frequently asked questions (FAQ) document in June 2023 that outlines eligibility for elective payments and procedures for energy tax credit transfers. Read on to learn more about the new program.

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