SECTION 1. PURPOSE

This notice announces that the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) intend to propose regulations to implement the product identification

number (PIN) requirement 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, 2022), commonly known as the Inflation Reduction Act of 2022 (IRA). This notice requests comments on the PIN requirement under § 25C(h) (PIN requirement). Section 2 of this notice provides a background description of § 25C, including the PIN requirement. Section 3 of this notice contains general requests for comments. Section 4 of this notice describes a possible PIN assignment system and contains a specific request for comments on the system. Section 5 of this notice requests comments on providing PIN information to consumers and the IRS. Section 6 of this notice provides the method for submitting comments. Comments received in response to this notice will help inform the development of the proposed regulations implementing the PIN requirement.