# Elective Payment of Applicable Credits; Correction
> **IRS** · Final rule; correction and correcting amendments. · Published 2024-08-16 · Effective 2024-08-16 · 89 FR 66562
## Document
- **Document number:** 2024-17945
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 66562
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-08-16
- **Effective date:** 2024-08-16
- **Treasury docket:** TD 9988
## Abstract

This document contains corrections to Treasury Decision 9988, which was published in the Federal Register for Monday, March 11, 2024. Treasury Decision 9988 issued final regulations concerning the election under the Inflation Reduction Act of 2022 to treat the amount of certain tax credits as a payment of Federal income tax.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/08/16/2024-17945/elective-payment-of-applicable-credits-correction)
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