Blog
As more guidance is released about transferrable tax credits, we'll be updating this list. As always, this is provided just for informational purposes. Please consult with a tax or legal advisor before relying on information provided in these resources.
Statute Providing for Transferable Credits - Section 6418 of the Internal Revenue Code
https://irc.bloombergtax.com/public/uscode/doc/irc/section_6418
Notice from IRS Requesting Comments on Transferability of Tax Credits - Notice 2022-50
https://www.irs.gov/pub/irs-drop/n-22-50.pdf
Comment Letters in Response to Request for Comments on Transferability of Tax Credits
https://www.regulations.gov/document/IRS-2022-0024-0001
Atheva’s Comment Letter in Response to Request for Comments on Transferability of Tax Credits
https://www.regulations.gov/comment/IRS-2022-0024-0203
Revenue Ruling 2023-29: Guidance on Energy Community Bonus Credit Amount
https://www.irs.gov/pub/irs-drop/n-23-29.pdf
Atheva’s Comment Letter in Response to Request for Comments on Transferability of Tax Credits Focussing on Transferability
https://www.regulations.gov/comment/IRS-2022-0024-0212
DOE Tool for Determining Facility Credit Bonus Eligibility
Summaries
Federal Solar Tax Credits for Businesses - Published by the Department of Energy Office of Energy Efficiency and Renewables
https://www.energy.gov/eere/solar/federal-solar-tax-credits-businesses#_ednref36
