Proposed Regulations for Direct Pay Under the Inflation Reduction Act: Guidelines for Cities
Law Columbia
JUNE 27, 2023
Treasury Department and the Internal Revenue Service (IRS) issued temporary and proposed rules for the “direct pay” mechanism enabled by the 2022 Inflation Reduction Act (IRA) and codified under Section 6417 of the Internal Revenue Code. This blog post reviews details of particular use to cities and other units of local government.
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