SECTION 4. SUBMISSION OF
Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States
COMMENTS
.01 Written comments should be submitted by December 3, 2022. Consideration will be given, however, to any written comment submitted after December 3, 2022, if such consideration will not delay the issuance of guidance. The subject line for the comments should include a reference to Notice 2022-56. Comments may be submitted in one of two ways:
(1) Electronically via the Federal eRulemaking Portal at www.regulations.
4 These requirements are satisfied if the construction of the facility begins prior to 60 days after the Treasury Department and IRS publish guidance with respect to these requirements, or the requirements are satisfied. Similar provisions were added by the IRA to several other Code provisions. See Notice 2022-51 requesting comments on prevailing wage and apprenticeship requirements. General comments pertaining to the prevailing wage and apprenticeship requirements should be submitted in response to Notice 2022-51.
Bulletin No. 2022–47 481 November 21, 2022
area subsequently affected by a federally declared disaster (as defined by § 165(i) (5)(A) of the Code).
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