Notice 2022-48, page 316.

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

Following enactment of Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA), this notice requests comments regarding the provisions of §§ 25C, 25D, 45L and 179D of the Internal Revenue Code. Comments received in response to the notice will help to inform the development of guidance implementing §§ 25C, 25D, 45L and 179D.

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▸Contents — Internal Revenue Bulletin 2022-43

Internal Revenue Bulletin 2022-43

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