Inflation Reduction Act Tracker

Sabin Center for Climate Change Law
Environmental Defense Fund

Inflation Reduction Act Tracker

This tracker records steps taken by federal agencies to implement, or rollback implementation of, the climate change-related provisions of the 2022 Inflation Reduction Act (IRA). The tracker is linked to the IRA database, which provides more information about the IRA, and its climate-related provisions.

In the tracker, agency actions are listed in order of date (from newest to oldest) and can be filtered by IRA section, agency, eligible entity, type of action (explanation), and more. Additionally, actions can be searched by entering keywords in the box below. More information about each listed action, and links to relevant documents, can be obtained by clicking on the title of the action.

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DOT Proposes New Rule to Strengthen Safety Requirements for Carbon Dioxide Pipelines

Date: 01/15/2025
Agencies: DOT
Type: Implementation of IRA
Explanation: Proposed Rule
IRA Sections: 13104
Entities: Energy Company, Corporate Entity
Summary: PHMSA issued a Notice of Proposed Rulemaking strengthening standards for hazardous liquid and carbon dioxide pipelines. The NPRM also created new proposed standards for transporting gaseous carbon dioxide via pipeline.

Treasury Releases Proposed Rules for Commercial Clean Vehicle Tax Credit

Date: 01/10/2025
Agencies: Treasury
Type: Implementation of IRA
Explanation: Proposed Rule
IRA Sections: 13403
Entities: Corporate Entity
Summary: Treasury proposed rules for Section 45W Qualified Commercial Clean Vehicle Credits, outlining vehicle qualifications and maximum credit amounts at $7,500 for cars and light-duty trucks or $14,000 for electric buses and trucks.

Treasury Releases Proposed Rules for Unincorporated Organizations Seeking Direct Pay

Date: 11/19/2024
Agencies: Treasury
Type: Implementation of IRA
Explanation: Proposed Rule, Notice of Public Meeting
IRA Sections: 13801
Entities: Non-profit Organization, State/Territorial Government, Local Government, Native American/Indigenous Community
Summary: Treasury and IRS released proposed rules that would provide administrative requirements for unincorporated organizations opting out of partnership treatment for purposes of accessing clean energy tax credits through IRA section 13801 elective pay.

Treasury Releases Proposed Rules on Energy Efficient Home Improvement Credit

Date: 10/24/2024
Agencies: Treasury
Type: Implementation of IRA
Explanation: Proposed Rule, Agency Guidance
IRA Sections: 13301
Entities: Technology Developers/Manufacturer, Property Owner
Summary: Treasury and IRS released proposed rules and a revenue procedure providing guidance on the IRC section 25C Energy Efficient Home Improvement Credit expanded by IRA section 13301.

Treasury Releases Proposed Rule Clarifying that Tribal-Owned Entities Are Eligible for Direct Pay

Date: 10/07/2024
Agencies: Treasury
Type: Implementation of IRA
Explanation: Proposed Rule, Notice of Public Meeting
IRA Sections: 13801
Entities: Non-profit Organization, State/Territorial Government, Local Government, Native American/Indigenous Community, Corporate Entity, Energy Company, Technology Developers/Manufacturer, Other
Summary: Treasury released proposed rules to clarify that Native American tribal corporations are eligible for direct payment of IRA clean energy tax credits.

FERC Publishes Guidance on IRA Tax Credit Transfer

Date: 09/19/2024
Agencies: FERC
Type: Implementation of IRA
Explanation: Proposed Rule
IRA Sections: 13801
Entities: Non-profit Organization, State/Territorial Government, Local Government, Native American/Indigenous Community, Corporate Entity, Energy Company, Technology Developers/Manufacturer, Other
Summary: FERC published a notice of proposed accounting release related to the transferability of income tax credits for energy projects under the IRA.

Treasury Releases Proposed Rule on Vehicle Recharging Equipment Tax Credit

Date: 09/18/2024
Agencies: Treasury
Type: Implementation of IRA
Explanation: Proposed Rule, Agency Guidance
IRA Sections: 13404
Entities: Corporate Entity, Other, Individual Taxpayer, State/Territorial Government, Local Government, Non-profit Organization, Educational Institution, Native American/Indigenous Community
Summary: Treasury releases proposed rule providing clarity on vehicle charging equipment tax credit.

Treasury Issues Proposed Rules on Clean Electricity Low-Income Communities Bonus Credit

Date: 08/30/2024
Agencies: Treasury
Type: Implementation of IRA
Explanation: Proposed Rule, Notice of Public Meeting
IRA Sections: 13702
Entities: Corporate Entity, Energy Company, State/Territorial Government, Local Government, Native American/Indigenous Community, Non-profit Organization
Summary: Treasury issued proposed rules on the Clean Electricity Low-Income Communities Bonus Credit Program, created by IRA section 13702.