This IRA Home Energy Rebates Resource for Advocates outlines issue areas that advocates for low-income consumers and tenants should prioritize when providing stakeholder input into the state rebate plans. The authors provide citations to the IRA law creating the rebate programs where applicable, as well as to the DOE guidance. Some parts of this resource cover aspects of the state plan that are mandatory, but will need attention to detail in the implementation. Other portions of this resource focus on areas where the state has the flexibility to go beyond the IRA guidance and direct more funds to low-income consumers or be more protective of consumers.