Tax Credits

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

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