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The Department of Treasury and Internal Revenue Service released Notice 2024-08926 in the Federal Register on April 30. This Notice reflects the final guidelines for Section 6418 Transfer of Certain Credits available to renewable energy projects under the Inflation Reduction Act (IRA22). Much of this guidance clarifies the previously proposed rules regarding the transfer of clean energy credits.
The monetization provisions under Section 6418 are designed to enable eligible taxpayers to voluntarily…
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Frazier & Deeter
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