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Notice 2023-59

SECTION 1. PURPOSE

Internal Revenue Bulletin 2023-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This notice announces that the Department of the Treasury (the Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations (forthcoming proposed regulations) addressing the requirements for home energy audits with respect to the energy efficient home improvement credit under § 25C of the Internal Revenue Code (Code), 1 as amended by § 13301 of Public Law 117-169, 136. Stat. 1818 (August 16,

1 Unless otherwise specified, all “section” or “§” references are to sections of the Code or the Income Tax Regulations (26 CFR part 1).

August 21, 2023 564 Bulletin No. 2023–34

described in sections 3 through 6 of this notice.

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▸Contents — Internal Revenue Bulletin 2023-34
Internal Revenue Bulletin 2023-34

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