CCA Ltr. Rul. 200943029 (Jun. 23, 2009)

(grants contained in Sec. 1603 of ARRA of 2009 are not tax credits and receipt of grant is not taxable income to recipient; recovery by Treasury of any overpayment (or recapture) to be handled as a debt owed to the government requiring the Justice Department to sue to recover if not voluntarily repaid to Treasury).