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Rev. Proc. 2024-26

SECTION 3. DEFINITIONS

Internal Revenue Bulletin 2024-27 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In General . Except as provided in section 3.02 of this revenue procedure, terms used in this revenue procedure have the same meaning as provided in §§ 25E, 30D, and 45W, and § 1.30D-2. .02 IRS Energy Credits Online Portal. For purposes of this revenue procedure, the term “IRS Energy Credits Online Portal” refers to the registration portal that manufacturers and sellers must use to register as a qualified manufacturer, seller, or registered dealer. A link to the site is available on https://www.irs.gov. Any successor portal or successor site address will be announced and made available on https:// www.irs.gov.

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▸Contents — Internal Revenue Bulletin 2024-27
Internal Revenue Bulletin 2024-27

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