IRA Section 13802 - Implementation of the Clean Tax Credit Provisions

Section 13802 of the IRA provides the IRS $500 million to carry out Subtitle D, which includes the clean energy, transportation, and commercial and residential building tax credit programs.

Current Status:

No change under Trump administration

Trump Administration Actions:

OMB Orders Temporary Pause on Financial Assistance Programs, Later Rescinded [01/27/2025]
OMB Clarifies Scope of the Order to Halt IRA Spending [01/21/2025]
Trump Issues Executive Order to Halt All IRA Funding Disbursements [01/20/2025]

Implementation Status at End of Biden Administration:

Complete

IRA section 13802 allocated $500 million for IRS to implement the clean energy tax credits. These are administrative funds and have been fully allocated to the agency. Since no other allocations are required under the statute, implementation is complete. An IRS report shows that the full $500 million allocation under Section 13802 was spent in 2024.