Proposed Rule2023-13510
Additional Guidance on Low-Income Communities Bonus Credit Program; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
June 26, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to a notice of proposed rulemaking (REG-110412-23) that was published in the Federal Register on June 1, 2023. The notice of proposed rulemaking contains proposed regulations concerning the low-income communities bonus energy investment credit program established pursuant to the Inflation Reduction Act of 2022.
Full Text
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<title>Federal Register, Volume 88 Issue 121 (Monday, June 26, 2023)</title>
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[Federal Register Volume 88, Number 121 (Monday, June 26, 2023)]
[Proposed Rules]
[Pages 41340-41341]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-13510]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-110412-23]
RIN 1545-BQ81
Additional Guidance on Low-Income Communities Bonus Credit
Program; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
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SUMMARY: This document contains corrections to a notice of proposed
rulemaking (REG-110412-23) that was published in the Federal Register
on June 1, 2023. The notice of proposed rulemaking contains proposed
regulations concerning the low-income communities bonus energy
investment credit program established pursuant to the Inflation
Reduction Act of 2022.
DATES: Written or electronic comments are still being accepted and must
be received by June 30, 2023.
ADDRESSES: Stakeholders are strongly encouraged to submit public
comments electronically. Submit electronic submissions via the Federal
eRulemaking Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a> (indicate IRS and
REG-110412-23) by following the online instructions for submitting
comments. Once submitted to the Federal eRulemaking Portal, comments
cannot be edited or withdrawn. The Department of the Treasury (Treasury
Department) and the IRS will publish for public availability any
comments submitted, whether electronically or on paper, to the IRS's
public docket. Send paper submissions to: CC:PA:LPD:PR (REG-110412-23),
Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin
Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Office of Associate Chief Counsel (Passthroughs & Special Industries),
at (202) 317-6853 (not a toll-free number); concerning submissions of
written comments, Vivian Hayes, at (202) 317-6901 (not a toll-free
number), preferably at <a href="/cdn-cgi/l/email-protection#58282d3a34313b303d392a31363f2b18312a2b763f372e"><span class="__cf_email__" data-cfemail="4c3c392e20252f24292d3e25222b3f0c253e3f622b233a">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Background
The proposed regulation that is the subject of this correction is
under section 48(e) of the Internal Revenue Code.
[[Page 41341]]
Need for Correction
As published, the notice of proposed rulemaking (REG-110412-23)
contains an error that needs to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-110412-23) that
is the subject of FR Doc. 2023-11718, published on June 1, 2023, at (88
FR 35791), is corrected to read as follows:
1. On page 35791, in the third column, the third line from the top
of the column is corrected to read ``26 CFR part 1''.
2. On page 35793, in the third column, the fifth line from the
bottom of the column is corrected to read, ``rating of the energy
storage technology (in kW)''.
Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel
(Procedure and Administration).
[FR Doc. 2023-13510 Filed 6-23-23; 8:45 am]
BILLING CODE 4830-01-P
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