INCOME TAX

Notice 2013–70, page 528. Q&A on Tax Credits for Sections 25C and 25D. This notice provides guidance in a question-and-answer format regarding the credits for nonbusiness energy property under § 25C and residential energy efficient property under § 25D of the Code. The notice answers questions that arise frequently or for which taxpayers have expressed an urgent need for guidance under § 25C and § 25D. In addition, this notice incorporates the changes made to § 25C by section 710 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. L. No. 111–312, 124 Stat. 3296 (2010), and to § 25C and § 25D by sections 104 and 401 of the American Taxpayer Relief Act of 2012, Pub. L. No. 112–240, 126 Stat. 2313 (2013).

Notice 2013–71, page 532. This notice modifies the use-or-lose rule for health FSAs to permit use of up to $500 of unused amounts in a health FSA in the following year. This notice also clarifies the transition relief referred to in the preamble to section 4980H proposed regulations for an employer with a 2013–2014 non-calendar year cafeteria plan.

Rev. Proc. 2013–35, page 537. This procedure sets forth the 2014 cost-of-living adjustments to certain items due to inflation as required under various provisions of the Code and Service guidance.

Announcement 2013–44, page 545. This announcement contains amendments to temporary regulations relating to guidance for taxpayers electing to establish a mixed straddle using straddle-by-straddle identification. These amendments include a change to the applicability date of the temporary regulations pursuant to which the temporary regulations apply to transactions established after the date of publica

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