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

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

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

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

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

Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns

Federal Register · Proposed Rule · Jul 29, 2008

Air Act (42 U.S.C. 7545). … Air Act (42 U.S.C. 7545).

Definition of Energy Property and Rules Applicable to the Energy Credit

Federal Register · Proposed Rule · Nov 22, 2023

that is part of such system that cleans or conditions such gas. … 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

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 · Apr 11, 2024

The public comment period for the NPRM closed on February 26, 2024, and a public hearing was held on March 24, 25, and 26, 2024. The public comments received are being considered. … This document opens a 30-day period for comments on the DOE's emissions value request process. Comments received in response to this document must pertain to that process.

Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

Federal Register · Proposed Rule · Mar 10, 2008

information on small entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not apply. … One week after X places the machine into service, during a routine air quality check, X discovers that the operation of the machine is adversely affecting the air quality in the skating rink.

Superfund Chemical Taxes

Federal Register · Proposed Rule · Mar 29, 2023

Proposed § 52.4662-2(c) defines the term “air pollution control equipment” as any equipment used to comply with the Clean Air Act, including any amendments thereto, as codified in 42 U.S.C. chapter 85, … As used in section 4662(b)(3), the term air pollution control equipment means any equipment used to comply with the Clean Air Act, including any amendments thereto, as codified in 42 U.S.C. chapter

Transfer of Clean Vehicle Credits Under Section 25E and Section 30D

Federal Register · Proposed Rule · Oct 10, 2023

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 … Longer and shorter periods of time were considered.

Section 6417 Elective Payment of Applicable Credits

Federal Register · Proposed Rule · Jun 21, 2023

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 … A period of ten minutes will be allocated to each person for making comments. After the deadline for receiving outlines has passed, the IRS will prepare an agenda containing the schedule of speakers.

Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements

Federal Register · Proposed Rule · Aug 30, 2023

Section 45V Section 45V provides a credit for the production of qualified clean hydrogen by the taxpayer during the taxable year at a qualified clean hydrogen production facility during the 10-year 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

Energy Efficient Home Improvement Credit

Federal Register · Proposed Rule · Oct 25, 2024

Second, recently published regulations under section 25E (relating to previously-owned clean vehicles) and section 30D (relating to new clean vehicles) define “placed in service” as the date the taxpayer … Unfunded Mandates Reform Act Section 202 of the Unfunded Mandates Reform Act of 1995 requires that agencies assess anticipated costs and benefits and take certain other actions before issuing a final

Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns; Correction

Federal Register · Proposed Rule · Aug 25, 2008

These regulations reflect changes made by the American Jobs Creation Act of 2004, the Energy Policy Act of 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users … read “pursuant to section 211 of the Clean Air”.