On March 25, 2024, the Internal Revenue Service released I.R.S. Notice 2024-32 (the "Notice"). A copy of the Notice is available online here. The Notice responds to industry comments.
On December 22, 2023 the Internal Revenue Service (IRS) announced the availability of the anticipated "IRA/CHIPS Pre-filing Registration Tool" (the "Tool").
Reader's Note: As this is my first post on The Public Finance Tax Blog™ let me provide a necessary introduction. My name is Natalie, an associate with the Public Finance Tax.