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Briefs, oral arguments, agency decisions and the Federal Register.
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These synopses are intended only as aids to the reader in
Agency decision · Agency decision
A similar dyeing regime for diesel fuel is required by regulations issued under the Clean Air Act. … Section 211(i)(4) of the Clean Air Act allows EPA to exempt the states of Alaska and Hawaii from the Clean Air Act’s sulfur content requirements.
Internal Revenue ServiceAgency decision · Agency decision
purifiers, air duct cleaning, and well-water testing); (c) medical expenses, including prescription medications; (d) lost wages; (e) one-time “inconvenience 1748 payments” of $1,000; (f) compensation … Air Act (CAA) (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022 (emissions rate table).
Internal Revenue ServiceCredit for Carbon Oxide Sequestration
Federal Register · Proposed Rule · Jun 2, 2020
The term “lifecycle greenhouse gas emissions” has the same meaning given such term under subparagraph (H) of section 211(o)(1) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on February 9 … The term “lifecycle greenhouse gas emissions” has the same meaning given such term under subparagraph (H) of section 211(o)(1) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on the date of
85 FR 34050Treasury DepartmentInternal Revenue ServiceSection 45Z Clean Fuel Production Credit
Federal Register · Proposed Rule · Feb 4, 2026
SUMMARY: This document contains proposed regulations regarding the clean fuel production credit enacted by the Inflation Reduction Act of 2022 and amended by the One, Big, Beautiful Bill Act (OBBBA). … The term greenhouse gas, or GHG, has the same meaning given that 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, 2022.
91 FR 5160Treasury DepartmentInternal Revenue ServiceAgency decision · Agency decision
326 Use of international air travel facilities 327 Transportation of property by air 328 Repurchase of corporate stock 441 Chemicals (other than ODCs) 454 Remittance transfer tax 475 Diesel-water … Air Act, section 211 (as in effect on March 31, 2003); • Claimant used undyed diesel fuel taxed at $.244 to produce the diesel-water fuel emulsion; and • Claimant sold or used the diesel-water fuel emulsion
Internal Revenue ServiceAgency decision · Agency decision
(d) The motor vehicle must be treated as a motor vehicle for purposes of title II of the Clean Air Act. (e) The motor vehicle must have a gross vehicle weight rating of less than 14,000 pounds. … The term “model year” means the model year determined under the EPA’s Clean Air Act regulations (see 40 CFR 86.082-2). SECTION 4.
Internal Revenue ServiceAgency decision · Agency decision
Home Heating Install or repair heating, central air and Air conditioning, HVAC, or refrigeration Conditioning systems, including oil burners, hot-air Mechanics and furnaces, and heating stoves. … Perform any combination of light cleaning duties to maintain private Home Cleaning households in a clean and orderly Service Workers manner.
Internal Revenue ServiceAgency decision · Agency decision
Other commenters requested that the comment period be extended for at least another 30 days. … period, and 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
Internal Revenue ServiceAgency decision · Agency decision
Air Act, section 211 (as in effect on March 31, 2003); and (c) the taxpayer must be registered by the IRS. … Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can send us comments through IRS.gov/FormComments.
Internal Revenue ServiceGuidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property
Federal Register · Rule · Sep 19, 2013
life less than a certain period of time. … The building contains one HVAC system, which is comprised of one chiller unit, one boiler, pumps, duct work, diffusers, air handlers, outside air intake, and a cooling tower.
78 FR 57686Treasury DepartmentInternal Revenue ServiceAgency decision · Agency decision
United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, and UPS 2nd Day Air A.M. … the vehicle to be clean burning.
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
SUMMARY: This document contains proposed regulations regarding the clean fuel production credit enacted by the Inflation Reduction Act of 2022 and amended by the One, Big, Beautiful Bill Act (OBBBA). … The term greenhouse gas, or GHG, has the same meaning given that 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, 2022.
Internal Revenue ServiceAgency decision · Agency decision
July 1, 2016– June 30, 2017, and the operations of Corporation X for the period April 1, 2016– March 31, 2017. … If you have comments concerning the accuracy of these time estimates or suggestions for making this form and related schedules simpler, we would be happy to hear from you.
Internal Revenue ServiceFederal Register · Uncategorized Document · Oct 14, 1994
The proposed regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle … 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.
Treasury DepartmentInternal Revenue ServiceAgency decision · Agency decision
See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool. … period.” 3.
Internal Revenue ServiceAgency decision · Agency decision
Environmental clean-up costs; letter rulings. … The special district issues bonds, acting on behalf of D, that are payable from the special tax levied within the district, and uses the proceeds to pay for the costs of environmental clean-up on the property
Internal Revenue ServiceAgency decision · Agency decision
Air Act Regulations. … The Clean Air Act Regulations are the regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521
Internal Revenue ServiceAgency decision · Agency decision
Any questions or comments received under this notice are subject to public release pursuant to 516 the Freedom of Information Act. … .02 Procedures for Submitting Comments. (1) Deadline. Written comments should be submitted by April 3, 2023.
Internal Revenue ServiceAgency decision · Agency decision
Commenters noted that while AFSI would otherwise remain unchanged during the transition period, regular taxable income is decreased for the transition period taxable years (compared to what regular taxable … After the 2022 proposed regulations were issued, the SECURE 2.0 Act of 2022 (SECURE 2.0 Act) was enacted as Division T of the Consolidated Appropriations Act, 2023, Pub.
Internal Revenue ServiceFederal Register · Rule · Aug 3, 1995
These regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle refueling … It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) and the Regulatory Flexibility Act (5 U.S.C. chapter 6) do not apply to these regulations, and,
60 FR 39649Treasury DepartmentInternal Revenue Service
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