PART V. MISCELLANEOUS›Rev. Proc. 2023-38
SECTION 8. EFFECT ON OTHER
Internal Revenue Bulletin 2023-51 · 2026-10-03 edition · updated 2026-10-04 · United States
DOCUMENTS
.01 The requirements of sections 4.03 and 4.04 of this revenue procedure regarding filing a written agreement to be a qualified manufacturer before January 1, 2024, supersede the requirements of section 4.01 of Rev. Proc. 2022-42. Sections 4.02 and 4.04 of this revenue procedure supersede section 4.02(1) and 7.01 of Rev. Proc. 2023-33, providing information for qualified manufacturers to register and submit qualified manufacturer written agreements through the IRS Energy Credits Online Portal after January 1, 2024.
.02 Section 6.01 of this revenue procedure supersedes section 4.02 of Rev. Proc. 2022-42, regarding the periodic reports
submitted by qualified manufacturers. Section 6.02 of this revenue procedure supersedes the requirements of section 7.02 of Rev. Proc. 2023-33, in providing procedures for qualified manufacturer filing of monthly written reports through the IRS Energy Credits Online Portal. Sections 6.03 and 6.04 of this revenue procedure supersede sections 4.03 and 4.04 of Rev. Proc. 2022-42, respectively, providing information for taxpayer reliance and the effect of erroneous reports.
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