Notice 2024-13: on product identification number requirement to claim the Energy Efficient Home Improvement Credit

Notice 2024-13: Beginning January 1, 2023, the energy efficient home improvement credit allows for a credit, subject to certain limitations and caps, equal to 30% of a taxpayer?s expenses for certain energy efficiency improvements and related costs. Beginning on January 1, 2025, taxpayers claiming the credit must also satisfy a product identification number (PIN) requirement for certain categories of products. Notice 2024-13 requests comments on several general and specific questions relating to this PIN requirement and outlines a PIN assignment system that the IRS is considering.

Notice 2024-13 will be in IRB 2024-5, dated January 29, 2024

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