Documents

Requirements Related to the Mental Health Parity and Addiction Equity Act; Extension of Comment Period

Federal Register · Proposed Rule · Sep 28, 2023

ACTION: Proposed rules; extension of comment period. … SUMMARY: This document extends the comment period for the proposed rules entitled “Requirements Related to the Mental Health Parity and Addiction Equity Act” that were published in the August 3, 2023

Credit for Production of Clean Hydrogen and Energy Credit

Federal Register · Rule · Jan 10, 2025

Air Act in the context of the Clean Air Act's RFS program. … Air Act.

Section 45W Credit for Qualified Commercial Clean Vehicles

Federal Register · Proposed Rule · Jan 14, 2025

Air Act (CAA). … Air Act (42 U.S.C. 7521 et seq. ) for the subject vehicle.

Section 30D Excluded Entities

Federal Register · Proposed Rule · Dec 4, 2023

Air Act (42 U.S.C. 7521 et seq. ) for the subject vehicle. … Air Act (42 U.S.C. 7521 et seq. ) for the subject vehicle.

Section 30D New Clean Vehicle Credit

Federal Register · Proposed Rule · Apr 17, 2023

Air Act; the motor vehicle must have a gross vehicle weight rating of less than 14,000 pounds; the motor vehicle must be propelled to a significant extent by an electric motor which draws electricity … Air Act (42 U.S.C. 7521 et seq. )) that enters into a written agreement with the Secretary under which such manufacturer agrees to make periodic written reports to the Secretary (at such times and

Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property

Federal Register · Proposed Rule · Dec 26, 2023

Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022. … Such interpretation would be consistent with the EPA's long-standing interpretation and application of section 211(o)(1)(H) of the Clean Air Act in the context of the Renewable Fuel Standard (RFS) program

Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern

Federal Register · Rule · May 6, 2024

However, as the commenter notes, a new clean vehicle must be treated as a motor vehicle for purpose of title II of the Clean Air Act as described in section 30D(d)(1)(D). … 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.

Definition of Energy Property and Rules Applicable to the Energy Credit

Federal Register · Rule · Dec 12, 2024

measuring period. … Regulatory Flexibility Act The Regulatory Flexibility Act (5 U.S.C. 601 et seq. ) (RFA) imposes certain requirements with respect to Federal rules that are subject to the notice and comment requirements

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.

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.

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

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

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

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

Section 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.

Credit 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

Guidance 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.