On March 27, the Treasury Inspector General for Tax Administration (TIGTA) released a report that did not find the IRS out of compliance with the law in their authorization of $2.3 billion in tax credits for energy companies under Section 48C of the tax code. While the report identified inconsistencies between qualification criteria for the credits specified under Section 48C and those issued in the IRS guidance for the credit applications listed in Notice 2009-72, it found that they resulted from IRS efforts to simplify the guidance so that it would be easier to understand for applicants. The report was requested by House Science, Space, and Technology Subcommittee on Oversight Chairman Paul Broun (R-GA), who has expressed concern over potential improper use of Section 48C and other energy tax subsidy programs.