The Inflation Reduction Act of 2022 included 21 energy tax expenditures that support reducing greenhouse gas emissions and other goals. The expenditures cover subjects like clean-energy vehicles and energy efficient buildings. According to estimates, they could result in at least $200 billion less in revenue collected. We have previously recommended better oversight of tax expenditures to make sure they are achieving their goals and to compare their performance to programs with similar goals. In this report, we highlight 8 questions for policymakers to consider for overseeing the IRA energy tax expenditures.