Date: 06/04/2025
Type: Implementation of IRA
The IRS will hold three office hours – June 18, July 2, and July 16, 2025 from 1-2:30 pm. EST – on the pre-filing registration process for entities seeking to take advantage of IRA and CHIPS Act elective payments or credit transfers.
IRA section 13801 allows taxpayers to transfer clean energy credits and allows tax-exempt entities and governments to treat the clean energy credits as refundable payments.