Documents

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.

Importations of Certain Vehicles and Engines Subject to Federal Antipollution Emission Standards

Federal Register · Rule · Dec 27, 2016

Air Act's (CAA's) emission standards. … requirements of the Clean Air Act.

Diesel Fuel Excise Tax; Special Rules for Alaska

Federal Register · Rule · Dec 17, 1996

A similar dyeing regime for diesel fuel is required by regulations issued under the Clean Air Act. … Section 211(i)(4) of the Clean Air Act allows EPA to exempt the states of Alaska and Hawaii from the Clean Air Act's sulfur content requirements.

Emissions Standards for Imported Nonroad Engines

Federal Register · Rule · May 28, 1998

SUPPLEMENTARY INFORMATION: Background The Clean Air Act, as amended (42 U.S.C. 7401 et seq.), which has long authorized the Environmental Protection Agency (EPA) to regulate on-highway motor vehicle … Environmental Protection Agency (EPA) are contained in EPA regulations, issued under the Clean Air Act, as amended (42 U.S.C. 7401 et seq.).

Emissions Standards for Imported Nonroad Engines

Federal Register · Rule · Aug 27, 1996

SUPPLEMENTARY INFORMATION: Background The Clean Air Act, as amended, (42 U.S.C. 7401 et seq.), which has long authorized the Environmental Protection Agency (EPA) to regulate on-highway motor vehicle … Environmental Protection Agency (EPA) issued under the Clean Air Act, as amended (42 U.S.C. 7401 et seq.), and found in 40 CFR parts 89 and 90.

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 · 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 · 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.

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

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.

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.

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

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

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,

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.