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Domestic Content Guidance Offers Much Needed Answers But Also Raises Uncertainty About Qualification Requirements - Construction & Planning

On 12 May 2023, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) released guidance for the domestic content bonus credit under Sections 45, 45Y, 48, and 48E of the Internal Revenue Code (Code).
United States Transit Authority Revenue Service Us Department Of The Treasury Internal Revenue Service Internal Revenue Code
Source: mondaq.com

Guidance Clean Energy Tax Credits And Domestic Content Bonus

Applicable Project is eligible for Domestic Content Bonus Credit if it satisfies Domestic Content Requirement and the taxpayer timely submits to the IRS the certification described in the Notice and provides clarification on number of issues related to manufactured products
United States Department Of Treasury Treasury Department Revenue Service Internal Revenue Service Inflation Reduction Act

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