The IRS published Notice 2022-51 on October 10, 2022, calling for public comments on the prevailing wage, apprenticeship, domestic content, and energy communities requirements of the Inflation Reduction Act of 2022 (Public Law 117-169, 136 Stat. 2003 (August 16, 2022)) ("IRA") to be filed by November 4, 2022. Over 250 letters were filed in response. These letters contained specific comments and questions which will be available for use by the Treasury and IRS in anticipation of guidance on implementing the IRA provisions relating to Sections 30C, 45, 45L, 45Q, 45U, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D of the Internal Revenue Code.
Baker Botts has prepared this finding tool below that organizes the letters alphabetically by commenter name and lists the topics addressed in each letter. We reviewed each letter that was filed to develop our summary of the topics covered by that letter. Recognizing that browsing through the comments on Regulations.gov to find the letters of interest is very cumbersome, this is our contribution to facilitating development of the needed guidance on these new provisions. With this table, although you cannot do a word search through the text of all the letters, you can search for the letters we have indicated cover a topic of interest (for example, use Control + f to find all letters commenting on "prevailing wage"). We hope you will find this tool useful.
| Commenter Name | Signed By | Topic | Comment Document |
| 26 Organizations |
Center for American Progress Chesapeake Climate Action Network Clean Air Task Force Climate Crisis Policy Earthjustice Environmental Defense Fund Evergreen Georgia GreenFaith Health Care Without Harm Healthy Air & Water Colorado League of Conservation Voters Medical Society Consortium on Climate and Health Michigan Clinicians for Climate Action National Wildlife Federation Natural Resources Defense Council RMI Sierra Club The Climate Reality Project The Earth Bill Network Union of Concerned Scientists Virginia Clinicians for Climate Action Voices for Progress WE ACT for Environmental Justice Western Organization of Resource Councils Wisconsin Health Professionals for Climate Action |
Request for guidance and clarity surrounding IRA requirements; collaboration with Department of Labor and Made in America office | 26 Organizations Comments |
| AC Power, LLC | Annika Colston | Energy community requirement - definition of "brownfield site" and "located in", relevance of timing of coal mine or coal-fired generation closure, treatment of sites adjoining qualifying property, sources of census tract data, determination of coal mine closure or coal-fired generation retirement, publications identifying brownfield sites | AC Power, LLC Comments |
| Advanced Energy Economy | Apprenticeship - clarify construction versus alteration and repair; domestic content - definition of "component of a qualified facility", broader definition and flexibility, guidance on "total costs", clarify "manufactured product", utilize Federal Transit Administration Guidance letters; energy community - timing of energy community determination, timing of maximum net output of less than 1 MW determination | Advanced Energy Economy Comments | |
| Advanced Rail Energy Storage | N/A | Apprenticeship - existing methods to facilitate reporting requirements | Advanced Rail Energy Storage Comments |
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