Date: 12/29/2023
Deadline: 02/27/2024
Type: Implementation of IRA
On December 29, 2023, Treasury and IRS issued a request for comments on product registration number requirements for the IRC section 25C energy efficiency home improvement tax credit through IRA section 13301. IRS announced that it intends to propose regulations to implement the product identification number (PIN) requirement with respect to the energy efficient home improvement credit. Beginning on Jan. 1, 2025, taxpayers claiming the credit must also satisfy the PIN requirement for certain categories of products. Written comments should be submitted by Feb. 27, 2024.