Documents

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.

Draft Environmental Impact Statement (EIS) and Draft Finding of No Practicable Alternative (FONPA) for the Proposed Construction and Operation of a Replacement Currency Production Facility at the Beltsville Agricultural Research Center, Prince George's County, MD

Federal Register · Notice · Nov 9, 2020

In support of the EIS, Treasury, with assistance from USACE, is conducting site-specific studies in accordance with federal and state requirements, such as Sections 404/401 of the Clean Water Act (CWA) … Following the public comment period, Treasury will consider all public comments and prepare and publish a Final EIS prior to making any decision regarding the Proposed Action.

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

Record of Decision for the Proposed Construction and Operation of a Currency Production Facility Within the National Capital Region

Federal Register · Notice · Oct 21, 2021

Treasury considered and addressed in the Final EIS comments received on the Draft EIS during the comment period. … received from the public during formal review and comment periods.

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.

Proposed Collection; Comment Request

Federal Register · Notice · Mar 19, 2002

Abstract: The environmental forms are necessary in order to comply with the provisions of the National Environmental Policy Act, 42 U.S.C. 4332 (ATF F 5000.29) and the Clean Water Act, 33 U.S.C. 1341 … The record retention period for this information collection is 15 years after discontinuance of business for distilled spirits plants having production facilities.

Proposed Collection; Comment Request

Federal Register · Notice · Jan 15, 1999

Abstract: The environmental forms are necessary in order to comply with the provisions of the National Environmental Policy Act, 42 U.S.C. 4332 (ATF F 1740.1) and the Clean Water Act, 33 U.S.C. 1341(a) … The record retention period for this information collection is 15 years after discontinuance of business for distilled spirits plants having production facilities.

Finding of No Significant Impact for Implementation of White House Security Review Vehicular Traffic Restriction Recommendations

Federal Register · Notice · Sep 24, 1997

The same analysis techniques were used that would have been used for the analysis under the Clean Air Act Amendments' (CAAA) conformity requirements had they been applicable. … The comment period was announced in the Federal Register and the EA itself.

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.

Treasury Directive 75-02 and Directive Publication 75-02, Department of the Treasury National Environmental Policy Act (NEPA) Program

Federal Register · Notice · Aug 22, 2014

Clean Air Act, as amended, 42 U.S.C. 74701 et. seq. f. Clean Water Act, 33 U.S.C. 1251 et. seq. g. Coastal Zone Management Act, 16 U.S.C. 1451 et. seq. h. … (1) Section 309 of the Clean Air Act (42 U.S.C. 7609) provides that the EPA Administrator shall comment in writing on the environmental impact of any matter within the area of EPA responsibility

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

Delay of Effective Date for Importations of Certain Vehicles and Engines Subject to Federal Antipollution Emission Standards

Federal Register · Rule · Jan 27, 2017

Air Act (CAA) in order to harmonize the documentation requirements applicable to different classes of vehicles and engines that are subject to the CAA's emission standards. … Air Act (CAA) in order to harmonize the documentation requirements applicable to different classes of vehicles and engines that are subject to the CAA's emission standards.

Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple Tax and Trade Bureau Information Collection Requests

Federal Register · Notice · Oct 25, 2018

The public is invited to submit comments on these requests. DATES: Comments should be received on or before November 26, 2018 to be assured of consideration. … Description: To comply with provisions of the National Environmental Policy Act (42 U.S.C. 4332), the Federal Water Pollution Control Act (Clean Water Act, 33 U.S.C. 1341(a)), and their implementing