SECTION 6. PROPOSED

Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States

GUIDANCE FOR CRITICAL MINERAL AND BATTERY COMPONENT REQUIREMENTS

For purposes of § 30D(e)(3)(B), the publication of this notice requesting comments is not the publication of proposed guidance with respect to the critical mineral and battery component requirements under § 30D(e). The Treasury Department and the IRS will explicitly identify when they have published proposed guidance with respect to the critical mineral and battery component requirements under § 30D(e).

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▸Contents — Internal Revenue Bulletin 2022-43

Internal Revenue Bulletin 2022-43

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