Notice 2023-38 and Notice 2024-41 are
SECTION 14. DRAFTING
Internal Revenue Bulletin 2025-8 · 2026-10-03 edition · updated 2026-10-04 · United States
INFORMATION
The principal author of this notice is the Office of Associate Chief Counsel (Energy, Credits, and Excise Tax). However, other personnel from the Treasury Department and the IRS participated in its development. For further information regarding this notice, call the energy security guidance contact number at (202) 317-5254 (not a toll-free call).
Calculating the qualifying payment amount in 2025
Notice 2025–12
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