Interim Guidance Issued for Home Energy Audit Tax Credit
One of the credits introduced by the Inflation Reduction Act is a credit for obtaining a home energy audit on the taxpayer's principal residence. In Notice 2023-59,[1] the IRS announced its intention to issue regulations under this provision and provided interim guidance that taxpayers can rely on until such regulations are published.
At the same time, the IRS issued a news release, IR-2023-140,[2] explaining the guidance outlined in the notice.
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