Issue Number: N-2023-59
Inside This Issue
Notice 2023-59 announces forthcoming proposed regulations and provides interim guidance regarding Home Energy Audits for purposes of the § 25C energy efficient home improvement credit, as well as a transition rule for certain Home Energy Audits conducted during taxable years ending in calendar year 2023.
Notice 2023-59 will be in IRB: 2023-34, dated 8/21/2023.
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