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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 ServiceFederal 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.
86 FR 58393Treasury DepartmentEngraving and Printing BureauElection 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.
73 FR 39227Treasury DepartmentInternal Revenue ServiceAdvanced 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.
89 FR 84732Treasury DepartmentInternal Revenue ServiceProposed 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.
67 FR 12643Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauFederal 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.
62 FR 50050Treasury DepartmentProposed 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.
64 FR 2704Treasury DepartmentAlcohol, Tobacco, Firearms, and Explosives BureauFederal 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.
80 FR 25970Treasury DepartmentInternal Revenue ServiceFederal 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
79 FR 49834Treasury DepartmentSection 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
89 FR 47792Treasury DepartmentInternal Revenue ServiceFederal 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.
82 FR 8318Treasury DepartmentInternal Revenue ServiceOccupations 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
90 FR 45340Treasury DepartmentInternal Revenue ServiceOccupations 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
91 FR 19026Treasury DepartmentInternal Revenue ServiceCredit 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
86 FR 4728Treasury DepartmentInternal Revenue ServiceFederal 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
83 FR 53954Treasury DepartmentSection 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 ServiceSection 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 ServiceCredit 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 ServiceEstablishment 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 BureauProposed 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
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