Updates on the development and implementation of the Inflation Reduction Act. 2024 Announcement 2024-40 PDF, Federal Income Tax Treatment of Certain Amounts Paid or Incurred Pursuant to Agreements with the Department of Commerce Required Under the CHIPS Act of 2022 Announcement 2024-25, Low-Income Communities Bonus Credit Program Unallocated Environmental Justice Solar and Wind Capacity Limitation Carryover from the 2023 Program Year to the 2024 Program Year Announcement 2024-24 PDF, Applicable Reference Standard 90.1 required as part of the definition of energy efficient commercial building property (EECBP) Announcement 2024-19, Federal Tax Treatment of Amounts Paid toward the Purchase of Energy Efficient Property and Improvements under Department of Energy Home Energy Rebate Programs Pursuant to Sections 50121 and 50122 of the Inflation Reduction Act of 2022 2023 Announcement 2023-18, Transitional Guidance with Respect to Stock Repurchase Excise Tax Announcement 2023-01, Updated Reference Standard 90.1 for § 179D 2022 Announcement 2022-23, Renewable Electricity Production Credit Amounts for Calendar Year 2022