Proposed Rule2024-00375
Section 30D Excluded Entities; Transfer of Clean Vehicle Credits Under Section 25E and Section 30D; Section 30D New Clean Vehicle Credit; Hearing
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
January 11, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on proposed regulations that would provide guidance regarding the proposed regulations under sections 25E, 30D, and 6213 with respect to the clean vehicle credits as amended by the Inflation Reduction Act of 2022.
Full Text
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<title>Federal Register, Volume 89 Issue 8 (Thursday, January 11, 2024)</title>
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[Federal Register Volume 89, Number 8 (Thursday, January 11, 2024)]
[Proposed Rules]
[Pages 1858-1859]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-00375]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1 and 301
[REG-118492-23; REG-113064-23; REG-120080-22]
RIN 1545-BQ99; RIN 1545-BQ86; RIN 1545-BQ52
Section 30D Excluded Entities; Transfer of Clean Vehicle Credits
Under Section 25E and Section 30D; Section 30D New Clean Vehicle
Credit; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; notice of hearing.
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SUMMARY: This document provides a notice of public hearing on proposed
regulations that would provide guidance regarding the proposed
regulations under sections 25E, 30D, and 6213 with respect to the clean
vehicle credits as amended by the Inflation Reduction Act of 2022.
DATES: The public hearing on these proposed regulations has been
scheduled for Wednesday, January 31, 2024, at 10 a.m. ET. The IRS must
receive speakers' outlines of the topics to be discussed at the public
hearing by Thursday, January 18, 2024. If no outlines are received by
Thursday, January 18, 2024, the public hearing will be cancelled.
ADDRESSES: The public hearing is being held in the Auditorium, at the
Internal Revenue Service Building, 1111 Constitution Avenue NW,
Washington, DC. Due to security procedures, visitors must enter at the
Constitution Avenue entrance. In addition, all visitors must present a
valid photo identification to enter the building. Because of access
restrictions, visitors will not be admitted beyond the immediate
entrance area more than 30 minutes before the hearing starts.
Participants may alternatively attend the public hearing by telephone.
Send Submissions to CC:PA:01:PR (REG-130080-22, REG-113064-23, and
REG-118492-23), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC 20044. Submissions may be hand
delivered Monday through Friday to CC:PA:01:PR (REG-130080-22, REG-
113064-23, and REG-118492-23), Couriers Desk, Internal Revenue Service,
1111 Constitution Avenue NW, Room 5205, Washington, DC 20224 or sent
electronically via the Federal eRulemaking Portal at
[[Page 1859]]
<a href="http://www.regulations.gov">www.regulations.gov</a> (IRS REG-130080-22, IRS REG-113064-23, or IRS REG-
118492-23).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
the Office of Associate Chief Counsel (Passthroughs and Special
Industries), (202) 317-6835 (not a toll-free number); concerning
submissions of comments, the hearing and/or to be placed on the
building access list to attend the public hearing, call Vivian Hayes
(202-317-6901) (not a toll-free number) or by email to
<a href="/cdn-cgi/l/email-protection#4a3a3f28262329222f2b3823242d390a233839642d253c"><span class="__cf_email__" data-cfemail="05757067696c666d6064776c6b6276456c77762b626a73">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notices of proposed rulemakings (REG-130080-22, REG-113064-23, REG-
118492-23) that were published in the Federal Register on Monday, April
17, 2023, (FR 88 23370), Tuesday, October 10, 2023 (FR 88 70310), and
Monday, December 4, 2023, (FR 88 84098) respectively.
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing must submit an outline of
the topics to be discussed and the time to be devoted to each topic by
January 18, 2024.
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. Copies
of the agenda will be available free of charge at the hearing, and via
the Federal eRulemaking Portal (www.Regulations.gov) under the title of
Supporting & Related Material. If no outline of the topics to be
discussed at the hearing is received by January 18, 2024, the public
hearing will be cancelled. If the public hearing is cancelled, a notice
of cancellation of the public hearing will be published in the Federal
Register.
Individuals who want to testify in person at the public hearing
must send an email to <a href="/cdn-cgi/l/email-protection#275752454b4e444f4246554e494054674e555409404851"><span class="__cf_email__" data-cfemail="c7b7b2a5abaea4afa2a6b5aea9a0b487aeb5b4e9a0a8b1">[email protected]</span></a> to have your name added to
the building access list. The subject line of the email must contain
the regulation number REG-130080-22, REG-113064-23, and REG-118492-23
and the language TESTIFY In Person. For example, the subject line may
say: Request to TESTIFY In Person at Hearing for REG-130080-22, REG-
113064-23, and REG-118492-23.
Individuals who want to testify by telephone at the public hearing
must send an email to <a href="/cdn-cgi/l/email-protection#19696c7b75707a717c786b70777e6a59706b6a377e766f"><span class="__cf_email__" data-cfemail="a6d6d3c4cacfc5cec3c7d4cfc8c1d5e6cfd4d588c1c9d0">[email protected]</span></a> to receive the telephone
number and access code for the hearing. The subject line of the email
must contain the regulation number REG-130080-22, REG-113064-23, and
REG-118492-23 and the language TESTIFY Telephonically. For example, the
subject line may say: Request to TESTIFY Telephonically at Hearing for
REG-130080-22, REG-113064-23, and REG-118492-23, whichever applies.
Individuals who want to attend the public hearing in person without
testifying must also send an email to <a href="/cdn-cgi/l/email-protection#700005121c191318151102191e1703301902035e171f06"><span class="__cf_email__" data-cfemail="64141106080d070c0105160d0a0317240d16174a030b12">[email protected]</span></a> to have
your name added to the building access list. The subject line of the
email must contain the regulation number REG-130080-22, REG-113064-23,
and REG-118492-23 and the language ATTEND In Person. For example, the
subject line may say: Request to ATTEND Hearing In Person for REG-
130080-22, REG-113064-23, and REG-118492-23, whichever applies.
Requests to attend the public hearing must be received by 5 p.m. ET by
Monday, January 29, 2024.
Individuals who want to attend the public hearing by telephone
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#fc8c899e90959f94999d8e95929b8fbc958e8fd29b938a"><span class="__cf_email__" data-cfemail="05757067696c666d6064776c6b6276456c77762b626a73">[email protected]</span></a> to
receive the telephone number and access code for the hearing. The
subject line of the email must contain the regulation number REG-
130080-22, REG-113064-23, and REG-118492-23 and the language ATTEND
Hearing Telephonically. For example, the subject line may say: Request
to ATTEND Hearing Telephonically for REG-130080-22, REG-113064-23, and
REG-118492-23, whichever applies. Requests to attend the public hearing
must be received by 5:00 p.m. ET by Monday, January 29, 2024.
Hearings will be made accessible to people with disabilities. To
request special assistance during a hearing please contact the
Publications and Regulations Section of the Office of Associate Chief
Counsel (Procedure and Administration) by sending an email to
<a href="/cdn-cgi/l/email-protection#7f0f0a1d13161c171a1e0d1611180c3f160d0c51181009"><span class="__cf_email__" data-cfemail="1c6c697e70757f74797d6e75727b6f5c756e6f327b736a">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by 5:00 p.m. ET on Friday, January 26, 2024.
Any questions regarding speaking at or attending a public hearing
may also be emailed to <a href="/cdn-cgi/l/email-protection#8efefbece2e7ede6ebeffce7e0e9fdcee7fcfda0e9e1f8"><span class="__cf_email__" data-cfemail="9aeaeff8f6f3f9f2fffbe8f3f4fde9daf3e8e9b4fdf5ec">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2024-00375 Filed 1-10-24; 8:45 am]
BILLING CODE 4830-01-P
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