Rules › IRS-2023-0029

Section 6417 Elective Payment of Applicable Credits

Proposed rule from the Treasury Department, Internal Revenue Service (docket IRS-2023-0029). 88 comment letters from companies and organizations are listed below.

Agency
Treasury Department, Internal Revenue Service
Docket
IRS-2023-0029
Published
2023-06-21
Comments due
2023-08-14
Status
Comment period closed August 14, 2023 · no final rule found yet
Total public comments
173
Letters listed here
88
Joint letters
8, adding 38 more organizations as co-signers

Federal Register notice ↗ · Docket on Regulations.gov ↗

Who commented, by industry

Energy, Mining & Utilities 28 Other 18 Advocacy & Nonprofits 10 Law, Accounting & Consulting 5 Education 4 Labor Unions 4 Government & Tribes 4 Healthcare 3 Environment & Conservation 3 Investment & Securities 3 Manufacturing & Chemicals 2 Technology, Media & Telecom 2 Transportation & Logistics 1 Real Estate & Construction 1

Who commented

GILLIG LLC Company Manufacturing & Chemicals

filed 2024-02-09

Ap Element Creations Non-Profit Company Other

filed 2023-09-13

Miron Construction Co., Inc. on behalf of Menasha Joint School District Coalition or joint letter Education

filed 2023-08-22

Evergreen Action Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-17

U.S. Federation of Worker Cooperatives Trade or professional group Other

filed 2023-08-17

CubicPV Company Other

filed 2023-08-17

Novogradac Renewable Energy Working Group Company Energy, Mining & Utilities

filed 2023-08-17

Novogradac Renewable Energy Working Group Company Energy, Mining & Utilities

filed 2023-08-17

American Public Power Association (APPA) Trade or professional group Energy, Mining & Utilities

filed as “American Public Power Association” · filed 2023-08-15

Center for American Progress Nonprofit or advocacy group Advocacy & Nonprofits

filed as “Center for American Progress et. al” · filed 2023-08-15

Tax Executives Institute, Inc. Company Advocacy & Nonprofits

filed as “Tax Executives Institute” · filed 2023-08-15

Groom Law Group Company Law, Accounting & Consulting

filed 2023-08-15

Slipstream Company Other

filed 2023-08-15

American Institute of CPAs (AICPA) Trade or professional group Law, Accounting & Consulting

filed as “AICPA” · filed 2023-08-15

Cook Inlet Region Inc Company Other

filed 2023-08-15

North America's Building Trades Unions Labor union Labor Unions

filed as “North America’s Building Trades Unions (NABTU)” · filed 2023-08-15

Business Council for Sustainable Energy Trade or professional group Energy, Mining & Utilities

filed 2023-08-15

Corning Incorporated and Hemlock Semiconductor (HSC) Company Technology, Media & Telecom

filed as “Corning Incorporated and Hemlock Semiconductor” · filed 2023-08-15

Hunton Andrews Kurth LLP Company Law, Accounting & Consulting

filed as “Hunton Andrews Kurth LLP (Timothy L. Jacobs)” · filed 2023-08-15

UndauntedK12 and others Company Other

filed 2023-08-15

Occidental Petroleum Corporation Company Healthcare

filed 2023-08-15

Center for American Progress Nonprofit or advocacy group Advocacy & Nonprofits

filed as “Center for American Progress et. al” · filed 2023-08-15

Tri-State Generation and Transmission Association, Inc. Trade or professional group Other

filed 2023-08-15

American Water Works Association (AWWA) Trade or professional group Energy, Mining & Utilities

filed as “American Water Works Association” · filed 2023-08-15

Interfaith Power & Light Nonprofit or advocacy group Energy, Mining & Utilities

filed 2023-08-15

Center for Public Enterprise Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-15

The Tax Law Center at NYU Law and Roger Baneman (Advisor, NRDC) Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-15

American Council on Renewable Energy Trade or professional group Energy, Mining & Utilities

filed as “American Council on Renewable Energy (ACORE)” · filed 2023-08-15

Amicus Solar Cooperative Company Energy, Mining & Utilities

filed 2023-08-15

Zero Emission Transportation Association Trade or professional group Transportation & Logistics

filed as “Zero Emission Transportation Association (ZETA)” · filed 2023-08-15
Joint letter, also signed by 1 organization: United States Department of Treasury

National Association of Energy Service Companies Trade or professional group Energy, Mining & Utilities

filed 2023-08-15

Association of Metropolitan Water Agencies (AMWA) Government or tribe Government & Tribes

filed 2023-08-15

US Climate Alliance Nonprofit or advocacy group Environment & Conservation

filed 2023-08-15
Joint letter, also signed by 2 organizations: Washington State Office of Financial Management, Colorado Energy Office

Clean Energy Works Company Energy, Mining & Utilities

filed 2023-08-15

Environmental Defense Fund Nonprofit or advocacy group Environment & Conservation

filed 2023-08-15

Corning Incorporated and Hemlock Semiconductor (HSC) Company Technology, Media & Telecom

filed 2023-08-15

Ethos Green Power Cooperative Company Energy, Mining & Utilities

filed 2023-08-15

Georgia Municipal Association Government or tribe Government & Tribes

filed 2023-08-15

First Solar, Inc. Company Energy, Mining & Utilities

filed 2023-08-15

Solar Access for All Coalition Trade or professional group Energy, Mining & Utilities

filed 2023-08-15
Joint letter, also signed by 4 organizations: Appalachian Voices, Energy Allies, GreenLatinos, League of Conservation Voters

Hammond Climate Solutions Foundation Nonprofit or advocacy group Environment & Conservation

filed 2023-08-15

American Federation of Labor and Congress of Industrial Organizations (AFL-CIO) Labor union Labor Unions

filed as “American Federation of Labor and Congress of Industrial Organizations” · filed 2023-08-15

National Hydropower Association Trade or professional group Energy, Mining & Utilities

filed 2023-08-15

American Petroleum Institute (API) Trade or professional group Energy, Mining & Utilities

filed as “API” · filed 2023-08-15

GE Vernova Company Other

filed 2023-08-15

Government of Puerto Rico, Department of the Treasury Government or tribe Government & Tribes

filed 2023-08-15

Large Public Power Council Government or tribe Government & Tribes

filed 2023-08-15

National Association of Bond Lawyers Trade or professional group Other

filed as “National Association of Bond Lawyers (NABL)” · filed 2023-08-15

Novogradac LIHTC Working Group Company Law, Accounting & Consulting

filed 2023-08-15

Carbon Capture Coalition Trade or professional group Energy, Mining & Utilities

filed 2023-08-15

The Kresge Foundation Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-15

World Resources Institute Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-15

American Securities Association; Bond Dealers of America; National Association of Municipal Advisors; SIFMA Trade or professional group Investment & Securities

filed 2023-08-15

Taxpayers for Common Sense Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-15

Government Finance Officers Association Trade or professional group Other

filed 2023-08-15

Growth Energy Trade or professional group Energy, Mining & Utilities

filed 2023-08-15

BlueGreen Alliance Nonprofit or advocacy group Advocacy & Nonprofits

filed 2023-08-15

American Federation of Teachers Labor union Labor Unions

filed 2023-08-15

Lawyers for Good Government Company Other

filed 2023-08-15

Alliance for Electric School Buses Nonprofit or advocacy group Education

filed 2023-08-15

Carbon Utilization Research Council Trade or professional group Other

filed 2023-08-15

Carbon America Company Other

filed 2023-08-15

Solar Energy Industries Association (SEIA) Trade or professional group Energy, Mining & Utilities

filed as “Solar Energy Industries Association” · filed 2023-08-15

Active Shade, LLC Company Other

filed 2023-08-15

Energy Allies Company Energy, Mining & Utilities

filed 2023-08-15

Air Products Company Manufacturing & Chemicals

filed 2023-08-15

Solar Energy Manufacturers for America (SEMA) Coalition Trade or professional group Energy, Mining & Utilities

filed 2023-08-15

California Solar Electric Cooperative Corporation Company Energy, Mining & Utilities

filed 2023-08-11

Oglethorpe Power Corporation Company Energy, Mining & Utilities

filed 2023-08-11

National Rural Electric Cooperative Association Trade or professional group Energy, Mining & Utilities

filed 2023-08-11

National Education Association (NEA) Labor union Labor Unions

filed as “National Education Association” · filed 2023-08-11

AASA, The School Superintendents Association Nonprofit or advocacy group Education

filed 2023-08-11

GC Green Incorporated Company Other

filed 2023-08-11

Intermountain Health Hospital or health provider Healthcare

filed 2023-08-11

Native Energy Resources Counsel, LLC Company Energy, Mining & Utilities

filed 2023-08-11

South Mountain Company, Inc Company Other

filed 2023-08-11

Cooperative Energy Futures Company Investment & Securities

filed 2023-08-11

American Hospital Association (AHA) Trade or professional group Healthcare

filed as “American Hospital Association” · filed 2023-08-11

Navigator CO2 Ventures Company Investment & Securities

filed 2023-08-11

North Wind Renewable Energy Cooperative Company Energy, Mining & Utilities

filed 2023-08-11

KABOOM! Company Other

filed 2023-08-08

Baker & Hostetler LLP Company Law, Accounting & Consulting

filed 2023-08-08

American Council on Education Nonprofit or advocacy group Education

filed 2023-08-08

Pioneer Valley Photovoltaics Inc. Company Other

filed 2023-08-08

GameChange Solar Corp. Company Energy, Mining & Utilities

filed 2023-08-04

Metrus Energy, Inc. Company Energy, Mining & Utilities

filed 2023-08-04

Solar3k LLC Company Energy, Mining & Utilities

filed 2023-08-04

Real Estate Roundtable Trade or professional group Real Estate & Construction

filed as “The Real Estate Roundtable” · filed 2023-07-28