Notice 2022-57, page 482.
Internal Revenue Bulletin 2022-47 · 2026-10-03 edition · updated 2026-10-04 · United States
This notice requests comments on general as well as specific questions pertaining to issues arising under § 45Q due to changes made by Public Law 117-169, 136 Stat. 1818 (August 16, 2022), commonly known as the Inflation Reduction Act od 2022 (IRA), to help to
inform development of future guidance implementing those changes.
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