Documents

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  • 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

    90 FR 4006Treasury DepartmentInternal Revenue Service
  • 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.

    91 FR 5160Treasury DepartmentInternal Revenue Service
  • 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

    85 FR 34050Treasury DepartmentInternal Revenue Service
  • Establishment of the Leona Valley Viticultural Area (2007R-281P)

    Federal Register · Rule · Oct 29, 2008

    SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury … We received 13 comments from individuals and groups, including the Antelope Valley Winegrowers Association and the Antelope Valley Clean Air Group, in response to that notice.

    73 FR 64199Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Department Regulatory Agenda; Semiannual Summary

    Federal Register · Proposed Rule · Feb 13, 2012

    Air Act. … ; Extension of Comment Period 02/16/11 76 FR 8990 Extended Comment Period End 03/02/11 NPRM Comment Period Reopened 05/29/11 76 FR 26681 NPRM Comment Period Reopened End

    77 FR 7980Transportation DepartmentOffice of the Secretary
  • Proposed Information Collections; Comment Request

    Federal Register · Notice · Feb 28, 2005

    Abstract: The environmental forms are necessary in order to comply with the provisions of the National Environmental Policy Act, 42 U.S.C. 4332 (TTB F 5000.29) and the Clean Water Act, 33 U.S.C. 1341 … For all others, the retention period is 4 years after discontinuance of business.

    70 FR 9698Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • Proposed Information Collections; Comment Request (No. 69)

    Federal Register · Notice · May 30, 2018

    Abstract: 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 regulations … Water Act.

    83 FR 24842Treasury DepartmentAlcohol and Tobacco Tax and Trade Bureau
  • 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.

    78 FR 57686Treasury DepartmentInternal Revenue Service
  • Definition of Private Activity Bonds

    Federal Register · Rule · Jan 16, 1997

    air carriers receive a special economic benefit from the runway. … 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

    62 FR 2275Treasury Department
  • Department Regulatory Agenda; Semiannual Summary

    Federal Register · Proposed Rule · Jul 7, 2011

    ; Extension of Comment Period 02/16/11 76 FR 8990 Extended Comment Period End 03/02/11 NPRM Comment Period Reopened 05/29/11 76 FR 26681 NPRM Comment Period Reopened End … Air Act.

    76 FR 40092Transportation DepartmentOffice of the Secretary
  • Proposed Agency Information Collection Activities; Comment Request

    Federal Register · Notice · Nov 6, 1995

    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) … Black, Acting Director. [FR Doc. 95-27357 Filed 11-3-95; 8:45 am] BILLING CODE 4810-31-P

    60 FR 56086Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives Bureau
  • Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-Fuel Vehicle Property, and Qualified Clean-Fuel Vehicle Refueling Property

    Federal 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 Service
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · Mar 29, 1999

    DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request March 22, 1999. … Description: ATF F 5000.29 and 5000.30 implement regulations of the Clean Water Act and the National Environmental Policy Act (NEPA).

    64 FR 14968Treasury Department
  • Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register · Rule · Dec 27, 2011

    The IRS and the Treasury Department received comments criticizing the safe harbor's use of defined class life as the testing period. … One commentator addressed the situation in which a taxpayer contaminates property as a lessee of property and later acquires the property in an effort to minimize disputes with the lessor over clean-up

    76 FR 81060Treasury DepartmentInternal Revenue Service
  • Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property

    Federal 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
  • Prohibitions and Conditions on the Importation and Exportation of Rough Diamonds

    Federal Register · Rule · Jul 8, 2013

    During the comment period of the NPRM, CBP did not receive any comments that would amend these conclusions. … The Clean Diamond Trade Act (Pub.

    78 FR 40627Homeland Security DepartmentU.S. Customs and Border Protection
  • Submission for OMB Review; Comment Request

    Federal Register · Notice · May 23, 2002

    Description: “Environmental impact statements, Water Pollution Environmental evaluation” ATF F 5000.29 and ATF F 5000.30 implement regulations of the Clean Water Act and the National Environmental Policy … Act (NEPA authorizes ATF through ATF F 5000.29 to require a license or permit application to state the location of existing or proposed activities concerned with land, air pollution, water and activities

    67 FR 36300Treasury Department
  • Elective Payment of Applicable Credits; Elective Payment of Advanced Manufacturing Investment Credit; Final Rules; Election To Exclude Certain Unincorporated Organizations Owned by Applicable Entities From Application of the Rules on Partners and Partnerships; Proposed Rule

    Federal Register · Rule · Mar 11, 2024

    One commenter asked whether a change in ownership during the 5-year period would continue the 5-year period. … Although the comment was unclear, presumably, the commenter preferred the 5-year period to continue rather than beginning a new 5-year period or ending the old 5-year period.

    89 FR 17546Treasury DepartmentInternal Revenue Service
  • Rough Diamonds (Sierra Leone & Liberia) Sanctions Regulations; Rough Diamonds Control Regulations

    Federal Register · Rule · Aug 4, 2003

    The period for submission of comments will close October 3, 2003. The Department will consider all comments received before the close of the comment period in developing final regulations. … The Secretary of State may, pursuant to section 4(b) of the Clean Diamond Trade Act, waive the prohibitions contained in section 4(a) of that Act with respect to a particular country for periods of not

    68 FR 45777Treasury DepartmentForeign Assets Control Office
  • Semiannual Agenda

    Federal Register · Notice · Sep 22, 2025

    small entities; and (2) Rules that have been identified for periodic review under section 610 of the Regulatory Flexibility Act. … As part of the rulemaking process, FinCEN hosted four roundtables with private sector stakeholders and other members of the public during the open comment period.

    90 FR 45554Treasury Department

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