Documents

Bulletin No. 2024–22

Agency decision · Agency decision

Because section 30D requires new clean vehicles to meet Clean Air Act standards, which exclude low-speed vehicles, the final regulations do not adopt this comment. … Air Act (42 U.S.C. 7521 et seq.) for the subject vehicle.

Election To Expense Certain Refineries

Federal Register · Rule · Jul 9, 2008

Section 179C(c)(1)(D) and (c)(3) provides that the property must comply with the Clean Air Act, notwithstanding any waiver received by the taxpayer under that Act. … (ii) Waiver under the Clean Air Act. Refinery property must comply with the Clean Air Act, notwithstanding any waiver received by the taxpayer under that Act.

Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50

Federal Register · Rule · Oct 23, 2024

conditioning and air handling systems, critical cooling water systems and heating systems; (xxiii) Wafer stockers with temperature and air quality control; (xxiv) Temperature control systems; (xxv) … (1) Applicable period.

Instructions for Form 6478

Agency decision · Agency decision

Air Act (42 U.S.C. 7545); and • Isn’t alcohol of less than 150 proof. … fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and not include any fuel if: • More than 4% of the fuel (determined by weight)

These synopses are intended only as aids to the reader in

Agency decision · Agency decision

)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on the date of enactment of this section” may be used to determine the reduction in lifecycle greenhouse gas emissions. … Air Act (42 U.S.C. 7545(o)(1)(H)).

Bulletin No. 2024–52

Agency decision · Agency decision

This commenter proposed replacing the conversion factor with 1,550 tons for water-cooled systems or 870 tons for air-cooled systems. … PHS Act provisions are (1) the 30-day period (or 60-day period, if applicable) to request special enrollment under PHS Act section 2704(f); (2) the 60-day election period for COBRA continuation coverage

Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources

Federal Register · Proposed Rule · May 6, 2015

It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these proposed regulations. … The IRS and the Treasury Department request comments on all aspects of the proposed rules. All comments will be available at www.regulations.gov or upon request.

Bulletin No. 2024–32

Agency decision · Agency decision

Section 45Y(e)(2) defines greenhouse gas for purposes of section 45Y to have the same meaning given such term under section 211(o)(1)(G) of the Clean Air Act (CAA) (42 U.S.C. 7545(o) (1)(G)) as in effect … Air Act (42 U.S.C. 7545(o)(1)(H))) in the production of electricity, expressed as grams of CO2e per kWh. (2) LCA requirements.

Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit

Federal Register · Proposed Rule · Jun 3, 2024

Section 45Y(e)(2) defines greenhouse gas for purposes of section 45Y to have the same meaning given such term under section 211(o)(1)(G) of the Clean Air Act (CAA) (42 U.S.C. 7545(o)(1)(G)) as in effect … Air Act (42 U.S.C. 7545(o)(1)(H))) in the production of electricity, expressed as grams of CO 2 e per kWh

Instructions for Form 7211

Agency decision · Agency decision

The term “greenhouse gas” has the same meaning given to the term under section 211(o)(1) (G) of the Clean Air Act (42 U.S.C. 7545(o)(1)(G)). … See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-filing Registration Tool, for more information.

Qualifying Income From Activities of Publicly Traded Partnerships With Respect to Minerals or Natural Resources

Federal Register · Rule · Jan 24, 2017

For example, this commenter argued that, because a refiner may use an air separation unit to separate air into its primary components for use in refining, a taxpayer that is solely engaged in providing … (2) Income during Transition Period.

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

Federal Register · Proposed Rule · Sep 22, 2025

A period of 10 minutes will be allotted to each person for making comments. An agenda showing the scheduling of the speakers will be prepared after the deadline for receiving outlines has passed. … Installers Install or repair heating, central air conditioning, HVAC, or refrigeration systems, including oil burners, hot-air furnaces, and heating stoves Air conditioning repairer, heating system

Occupations That Customarily and Regularly Received Tips; Definition of Qualified Tips

Federal Register · Rule · Apr 13, 2026

Other commenters requested that the comment period be extended for at least another 30 days. … the comment period for the proposed regulations ended on October 22, 2025; however, the Treasury Department and the IRS considered all comments received, including comments submitted after the close of

Bulletin No. 2025–12

Agency decision · Agency decision

The final regulations provide rules relating to the clean electricity production credit, § 45Y, and the clean electricity investment credit, § 48E, established by the Inflation Reduction Act of 2022. … Section 45Y(e)(2) defines the term “greenhouse gas” as having the same meaning given such term under section 211(o)(1)(G) of the Clean Air Act (CAA) (42 U.S.C. 7545(o)(1)(G)), as in effect on August 16

Credit for Carbon Oxide Sequestration

Federal Register · Rule · Jan 15, 2021

One commenter recommended clarifying what is meant by “a fugitive carbon oxide emission source” by applying the definition from the EPA's Clean Air Act regulations, 40 CFR 57.103(m), which defines fugitive … One commenter suggested that the IRS take advantage of existing accreditation programs, such as that used by California or the voluntary program established under the Clean Air Act renewable fuels program

Instructions for Form 7218

Agency decision · Agency decision

Air Act (CAA) (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022 (emissions rate table). … See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool, for more information.

Bulletin No. 2023–25

Agency decision · Agency decision

Any questions or comments received under this notice are subject to public release pursuant to the Freedom of Information Act. … Any questions or comments received under this notice are subject to public release pursuant to the Freedom of Information Act.

Bulletin No. 2021–16

Agency decision · Agency decision

One commenter recommended clarifying what is meant by “a fugitive carbon oxide emission source” by applying the definition from the EPA’s Clean Air Act regulations, 40 CFR §57.103(m), which defines fugitive … One commenter suggested that the IRS take advantage of existing accreditation programs, such as that used by California or the voluntary program established under the Clean Air Act renewable fuels program

Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit

Federal Register · Rule · Jan 15, 2025

SUMMARY: This document sets forth final regulations regarding the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022. … Section 45Y(e)(2) defines the term “greenhouse gas” as having the same meaning given such term under section 211(o)(1)(G) of the Clean Air Act (CAA) (42 U.S.C. 7545(o)(1)(G)), as in effect on August 16

Elective Pay and Transfer Election

Agency decision · Agency decision

(if any) User Comments The IRS welcomes comments regarding users’ experiences with this process and technology. … This is the main IRS site for news and information on clean energy incentives under the Inflation Reduction Act of 2022. Business Tax Credits.