Finance & markets · 30/04/2024Updated: 10/17/2026 · 1 min read
Transfer of Certain Tax Credits Under the Inflation Reduction Act of 2022
Summary
The IRS has released final regulations for transferring certain tax credits under the Inflation Reduction Act of 2022, outlining rules for eligible taxpayers and transferee taxpayers. The regulations cover partnerships, S corporations, and a pre-filing registration process with the IRS.
Original source language: Federal Register — Department of the TreasuryOpen original release →