TEI Comments on Proposed and Temporary Regulations on Elective Payments for Certain Credits

On August 14, 2023, TEI submitted comments in response to a request for comments in proposed and temporary regulations under section 6417 regarding elective payments for certain credits. TEI's comments included concerns over burdensome pre-filing registration requirements and over limitations on the taxpayers able to make elective payment elections, namely partners in partnerships and shareholders in S corporations.

Read the comments here.