On December 22, 2022, the Department of Treasury (Treasury) published a Fact Sheet answering “frequently asked questions about energy efficient improvements and residential clean energy property credits” available under sections 25C and 25D of the Internal Revenue Code. The fact sheet “provides details on the IRA’s changes to these tax credit.” It includes information about qualifying expenditures, credit amount, energy efficiency requirements, qualifying residence, labor costs, timing of credits, and examples of how the credit limitations work.