IRS Seeks Input on Green Energy Tax Credit Paperwork Extension
Published Date: 10/14/2026
Notice
Summary
The IRS wants your thoughts on how it collects info for the Qualifying Advanced Energy Project Credit, which helps businesses investing in clean energy. If you’re involved in these projects, this could affect how you report and claim credits, so your feedback matters! Comments are due by December 14, 2026, so don’t miss your chance to shape the process and possibly save time and money.
Analyzed Economic Effects
4 provisions identified: 1 benefits, 2 costs, 1 mixed.
Sec. 48C Credit: $10B, $4B Reserved
If you run a business investing in advanced energy projects, the Sec. 48C program authorizes $10 billion in tax credits, with at least $4 billion reserved for projects located in designated energy communities. These allocations are for qualified investments under Notice 2023-18 (as clarified and modified by subsequent guidance).
Who Qualifies: Eligibility Requirements
To be eligible, projects generally must invest to establish, expand, or re-equip industrial or manufacturing facilities that produce or recycle clean energy technologies, reduce greenhouse gas emissions by at least 20 percent, or process, refine, or recycle critical materials. These eligibility criteria are described in Notice 2023-18 and subsequent guidance (including Notice 2024-36).
Application and Documentation Requirements
To participate in the Sec. 48C(e) program, you must submit project information to the Department of Energy for technical review and to the IRS for allocation and certification, including a concept paper and a Sec. 48C(e) application, documentation demonstrating certification requirements are met, and a notification when the project is placed in service. Notice 2024-36 updated procedures and technical and administrative requirements for allocation rounds.
Estimated Paperwork Burden and Responses
The IRS estimates 5,000 responses for this information collection, with an estimated time per response of 6 hours and 21 minutes, resulting in an estimated total annual burden of 31,750 hours. These are the agency's published estimates of the time businesses will spend preparing and submitting the required materials for the Sec. 48C program.
Personalized for You
How does this regulation affect your finances?
Personalize government policy and PRIA will tell you what this federal register document means for your household, plus every other regulation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.
Key Dates
Department and Agencies
Related Federal Register Documents
2026-20447, Transparency in Coverage
Starting soon, health plans and insurers must share clearer, easier-to-understand price info for medical services and drugs. This helps you see what in-network and out-of-network costs really look like, with more details and better updates. These changes affect most group and individual health plans and kick in with new reporting rules to make healthcare pricing more transparent and fair.
2026-20277, Federal Scholarship Tax Credit
The IRS is proposing new rules for a tax credit that rewards people who donate to groups giving scholarships for K-12 education. This affects donors, states that approve these groups, and the groups themselves. Comments are open until December 1, 2026, with a public hearing on December 15, so get ready to share your thoughts and maybe save some money on your taxes!
2026-20026, Trump Accounts
Starting September 30, 2026, the IRS is rolling out new temporary rules for Trump accounts, which work like special retirement accounts. The government will automatically set up your first Trump account, and there are new ways to contribute, including using qualified stock. These changes affect account trustees, beneficiaries, and donors, making it easier and clearer to manage and fund Trump accounts.
2026-20027, Trump Accounts
The IRS is rolling out new rules for Trump accounts, which affect trustees, beneficiaries, and donors. These rules cover how to set up accounts, automatic enrollment, and special contributions like qualified stock. Comments on these changes are open until November 30, 2026, so get ready to weigh in!
2026-18219, Car Loan Interest Deduction
This document contains final regulations regarding the deduction for certain taxpayers for an amount up to $10,000 of qualified passenger vehicle loan interest. This document also contains final regulations regarding new information reporting requirements for certain persons who, in a trade or business, receive from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, including applicable penalties for failures to file information returns or furnish payee statements as required. These regulations affect taxpayers that may deduct qualified passenger vehicle loan interest, and also persons subject to these information reporting requirements.
2026-17622, Federal Independent Dispute Resolution Operations; Correction
This document corrects typographical errors and omissions in the final rule that appeared in the June 4, 2026, Federal Register titled "Federal Independent Dispute Resolution Operations" (referred to hereafter as the "IDR final rule"). The effective date of the IDR final rule was August 3, 2026.
Previous / Next Documents
Previous: 2026-20965, Council Coordination Committee Meeting
The Council Coordination Committee, made up of fishery leaders from across the U.S., will meet October 20-21, 2026, to talk about important fishery rules and updates under the Magnuson-Stevens Act. This meeting affects fishery managers and anyone interested in sustainable fishing, with chances for the public to join and share their thoughts either in person or online. No new fees or deadlines are announced, but the discussions will shape future fishery policies.
Next: 2026-20967, Presidential Declaration of a Major Disaster for Public Assistance Only for the State of Oklahoma
Oklahoma just got a major disaster declaration after severe storms hit on July 4, 2026, affecting Cleveland, Nowata, Osage, and Washington counties. This means nonprofit groups can now apply for low-interest disaster loans to help recover, with deadlines coming up on December 7, 2026, for physical damage and July 7, 2027, for economic injury. The government is ready to help, so affected folks should act fast and get the support they need!