On October 5, 2022, the Department of Treasury (Treasury) issued a Request for Comments to help it develop guidance on the IRC section 25C Energy Efficient Home Improvement tax credit, section 25D Residential Clean Energy credit, section 179D Energy Efficient Commercial buildings deduction, and section 45L New Energy Efficient Home credit. Each of those credit programs were modified in the IRA.
For the 25C credit, the request solicited comments on certification for home energy auditors for credit eligibility, the definition of “qualified energy property,” “thermal efficiency rating,” and unique project identification numbers, among other topics.
For the 25D credit, the request solicited comments on qualified battery storage and certification of property by rating entities, among other topics.
For the 179D deduction, the request solicited comments on factors to consider in identifying the person “primarily responsible for designing the property,” the “energy use intensity” of a property, qualified retrofit plans, and requirements for licensed architects and engineers, among other topics.
For the 45L credit, the request solicited comments on the meaning of “substantial reconstruction and rehabilitation” as it applies to “construction” and alignment with Energy Star and Zero Energy Ready Home programs, among other topics.
The deadline to submit initial comments was November 4, 2022.