Finanse publiczne · 28.11.2023

Proposed Collection; Requesting Comments on Qualification and Transfer of Credit Under Sections 30D and 25E From the Taxpayer to an Eligible Entity

The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Revenue Procedure 2023-33 and subsequent procedures for making a transfer election under Internal Revenue Code (IRC) sections 30D and 25E, and qualifying vehicles under IRC section 30D.