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Briefs, oral arguments, agency decisions and the Federal Register.
1,168 results
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Agency decision · Agency decision
Air Act in the context of the Clean Air Act’s RFS program. … Air Act.
Internal Revenue ServiceThese 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 ServiceAgency 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 ServiceThese 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 ServiceAgency 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 ServiceClean 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 ServiceAgency 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 ServiceAgency 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 ServiceAgency 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 ServiceAgency 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 ServiceAgency 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 ServiceAgency decision · Agency decision
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. … Air Act (42 U.S.C. 7521 et seq.) for the subject vehicle.
Internal Revenue ServiceAgency decision · Agency decision
Air Act (42 U.S.C. 7545); and • Isn’t alcohol of less than 150 proof. … fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545), and not include any fuel if: • More than 4% of the fuel (determined by weight)
Internal Revenue ServiceThese synopses are intended only as aids to the reader in
Agency decision · Agency decision
)(1)(H) of the Clean Air Act (42 U.S.C. 7545(o)(1)(H)), as in effect on the date of enactment of this section” may be used to determine the reduction in lifecycle greenhouse gas emissions. … Air Act (42 U.S.C. 7545(o)(1)(H)).
Internal Revenue ServiceAgency decision · Agency decision
This commenter proposed replacing the conversion factor with 1,550 tons for water-cooled systems or 870 tons for air-cooled systems. … PHS Act provisions are (1) the 30-day period (or 60-day period, if applicable) to request special enrollment under PHS Act section 2704(f); (2) the 60-day election period for COBRA continuation coverage
Internal Revenue ServiceAgency decision · Agency decision
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 CO2e per kWh. (2) LCA requirements.
Internal Revenue ServiceAgency decision · Agency decision
The term “greenhouse gas” has the same meaning given to the term under section 211(o)(1) (G) of the Clean Air Act (42 U.S.C. 7545(o)(1)(G)). … See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-filing Registration Tool, for more information.
Internal Revenue ServiceAgency decision · Agency decision
The final regulations provide rules relating to the clean electricity production credit, § 45Y, and the clean electricity investment credit, § 48E, 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
Internal Revenue ServiceAgency decision · Agency decision
Air Act (CAA) (42 U.S.C. 7545(o)(1)(H)), as in effect on August 16, 2022 (emissions rate table). … See Pub. 5884, Inflation Reduction Act (IRA) and CHIPS Act of 2022 (CHIPS) Pre-Filing Registration Tool, for more information.
Internal Revenue ServiceAgency decision · Agency decision
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
Internal Revenue Service
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