.class{
background:url(transparent.png);
filter:alpha(opacity=50);
}
.class{
background:none;
filter:alpha(opacity=50) progid:DXImageTransform.Microsoft.AlphaImageLoader(src=transparent.png, sizingMethod='crop');
}
.class{
background:none;
filter:alpha(opacity=50) progid:DXImageTransform.Microsoft.AlphaImageLoader(src='data:image/png;base64,iVBORw...', sizingMethod='crop');
}
Source: https://habr.com/ru/post/63395/