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  • 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

    88 FR 66728Treasury DepartmentInternal Revenue Service
  • Clean Air Act Approval and Promulgation of Air Quality Implementation Plan Revision for North Dakota; Revisions to the Air Pollution Control Rules and Alternative Monitoring Plan for Mandan Refinery; Delegation of Authority for New Source Performance Standards

    Federal Register · Correction · Jun 27, 2008

    Aaron Siegel ENVIRONMENTAL PROTECTION AGENCY 40 CFR Part 52 [EPA-R08-OAR-2007-0617; FRL-8570-2] Clean Air Act Approval and Promulgation of Air Quality Implementation Plan Revision for North … Dakota; Revisions to the Air Pollution Control Rules and Alternative Monitoring Plan for Mandan Refinery; Delegation of Authority for New Source Performance Standards Correction In rule document

    73 FR 36594Environmental Protection AgencyTreasury Department
  • 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.

    90 FR 2224Treasury DepartmentInternal Revenue Service
  • 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.

    90 FR 3506Treasury DepartmentInternal Revenue Service
  • Bulletin No. 2025–13

    Agency decision · Agency decision

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

    Internal Revenue Service
  • 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.

    88 FR 84098Treasury DepartmentInternal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

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

    Internal Revenue Service
  • Bulletin No. 2022–47

    Agency decision · Agency decision

    In addition to general comments, the Treasury Department and the IRS request comments that address the following specific questions: .01 Direct Air Capture. … Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on the date of enactment of this section.”

    Internal Revenue Service
  • 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

    88 FR 23370Treasury DepartmentInternal Revenue Service
  • These synopses are intended only as aids to the reader in

    Agency decision · Agency decision

    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.

    Internal Revenue Service
  • Bulletin No. 2023–16

    Agency decision · Agency decision

    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 85,

    Internal Revenue Service
  • 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

    88 FR 89220Treasury DepartmentInternal Revenue Service
  • Clean Energy Tax Incentives for Individuals

    Agency decision · Agency decision

    Clean Energy Tax Incentives for Individuals The Inflation Reduction Act of 2022 (“IRA”) makes several clean energy tax credits available to individuals. … Vehicles must be at least 2 model years old, be purchased from a registered dealer, and buyers must not have been allowed a 25E credit in the 3-year period prior to the sale of the qualifying vehicle.

    Internal Revenue Service
  • Bulletin No. 2024–14

    Agency decision · Agency decision

    Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022. … Air Act (42 U.S.C. 7545(o)(1)(H)) and the most recent GREET model, as specified in section 45V(c)(1).

    Internal Revenue Service
  • 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.

    89 FR 37706Treasury DepartmentInternal Revenue Service
  • APPENDIX A – Eligibility

    Agency decision · Agency decision

    -45- 2.11 Questions/Comments and Informational Webinar 2.11.1 Questions and Comments Any questions or comments regarding the non-tax aspects of this notice can be submitted to the Department of Energy … Any questions or comments received under this notice are subject to public release pursuant to the Freedom of Information Act.

    Internal Revenue Service
  • 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

    89 FR 100598Treasury DepartmentInternal Revenue Service
  • Bulletin No. 2022–43

    Agency 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. … 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 in such

    Internal Revenue Service
  • Instructions for Form 7210

    Agency decision · Agency decision

    See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool, for more information. … Definitions The following definitions apply for qualified clean hydrogen. Lifecycle greenhouse gas emissions has the same meaning given such term under section 211(o)(1)(H) of the Clean Air Act.

    Internal Revenue Service
  • Clean Vehicle Qualified

    Agency decision · Agency decision

    Air Act Title II, th Environmental Protection Agency regulations and manufact purposes of title II of the Clean Air Act. … MANUFACTURER  resu Profile Help + Logout 1 Clean Energy Clean Energy / Qualified Manufacturer / Periodic Report Upload Periodic Report Upload } Service is currently unavailable.

    Internal Revenue Service

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