Notice 2022-51, page 331.
Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice requests comments on issues concerning §§ 30C, 45, 45L, 45Q, 45U, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D, as amended or added by Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act (IRA) relating to the prevailing wage, apprenticeship, domestic content, and energy community requirements for increased or bonus credit or deduction amounts under those sections.
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