Updates on the development and implementation of the Inflation Reduction Act. 2024 Revenue Procedure 2024-39 PDF, Rules for making an elective payment election Revenue Procedure 2024-31 PDF, Manufacturer Registration and Written Agreement, Qualified Product Revenue Procedure 2024-26, Submission of information by qualified manufacturers of new clean vehicles and dealers and sellers of new clean vehicles and previously-owned clean vehicles Revenue Procedure 2024-19, Guidance for owners of certain solar or wind facilities built in connection with low-income communities Revenue Procedure 2024-12, Extension for Clean Vehicle Dealers 2023 Revenue Procedure 2023-38, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles Revenue Procedure 2023-27, Process under § 48(e) of the Internal Revenue Code (Code) to apply for an allocation of environmental justice solar and wind capacity limitation (Capacity Limitation) 2022 Revenue Procedure 2022-42, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles; Submission of Information to IRS by Sellers of Clean Vehicles and Previously-Owned Clean Vehicles