Submitted electronically via the Federal eRulemaking Portal at https://www.regulations.gov IRS and REG–117631–23

To Whom it May Concern:

Taxpayers for Common Sense (TCS) submits the following comments to the Department of the Treasury and the Internal Revenue Service (IRS) regarding the proposed regulations under Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit of the Internal Revenue Code pursuant to the Inflation Reduction Act of 2022 (P.L. 117-169, IRA).

TCS is an independent, nonpartisan budget watchdog that has been working on behalf of the nation's taxpayers since 1995. TCS works to ensure that taxpayer dollars are spent responsibly, and that the government operates within its means. This includes working to ensure that federal energy policy does not create short- or long-term liabilities for taxpayers.