WASHINGTON — The Internal Revenue Service issued Notice 2023-45PDF, which updates Notice 2023-29PDF, that describes certain rules that the IRS intends to include in forthcoming proposed regulations for determining what constitutes an energy community for the production and investment tax credits. Notice 2023-45 addresses the update to Notice 2023-29PDF that occurred on April 7, 2023, IRS, Treasury Update Notice 2023-29 Related To Energy Community Bonus Credit Amounts Under The Inflation Reduction Act