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IRS Issues Direct Pay and Transferability Proposed Regulations | Orrick, Herrington & Sutcliffe LLP

On June 14, 2023, the IRS and Treasury issued proposed regulations (the “Proposed Regulations”) under two novel provisions of the Inflation Reduction Act of 2022 (the “IRA”) designed to. ....

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IRS issues direct pay and transferability proposed regulations

IRS issues direct pay and transferability proposed regulations
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United States , Tennessee Valley Authority , Environmental Protection Agency , Inflation Reduction Act , Proposed Regulations , Alaska Native Corporations , Temporary Regulations , Qualifying Property Acquired , Forgivable Loans , Restricted Tax Exempt Amounts , Restricted Tax Exempt Amount , Restricted Tax Exempt , Transferred Investment Tax , Filing Registration , Direct Pay Rules ,