Proposed Rule2024-00496
Definition of Energy Property and Rules Applicable to the Energy Credit; Correction
Primary source
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Published
January 12, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document corrects a notice of proposed rulemaking (REG- 132569-17) published in the Federal Register on November 22, 2023, containing proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service.
Full Text
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<title>Federal Register, Volume 89 Issue 9 (Friday, January 12, 2024)</title>
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[Federal Register Volume 89, Number 9 (Friday, January 12, 2024)]
[Proposed Rules]
[Pages 2182-2183]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-00496]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-132569-17]
RIN 1545-BO40
Definition of Energy Property and Rules Applicable to the Energy
Credit; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; correction.
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SUMMARY: This document corrects a notice of proposed rulemaking (REG-
132569-17) published in the Federal Register on November 22, 2023,
containing proposed regulations that would amend the regulations
relating to the energy credit for the taxable year in which eligible
energy property is placed in service.
DATES: Written or electronic comments are still being accepted and must
be received by January 22, 2024. The public hearing on these proposed
regulations is scheduled to be held on February 20, 2024, at 10 a.m.
ET. Requests to speak and outlines of topics to be discussed at the
public hearing must be received by January 22, 2024.
ADDRESSES: Commenters 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-132569-17). Once submitted to the Federal eRulemaking Portal,
comments cannot be edited or withdrawn. The Department of the Treasury
(the Treasury Department) and the IRS will publish for public
availability any comment submitted to its public docket. Send paper
submissions to: CC:PA:01:PR (REG-132569-17), 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
comments or the public hearing, Vivian Hayes, (202) 317-6901 (not toll-
free number) or by email to <a href="/cdn-cgi/l/email-protection#720207101e1b111a1713001b1c1501321b00015c151d04"><span class="__cf_email__" data-cfemail="78080d1a14111b101d190a11161f0b38110a0b561f170e">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-132569-17) that is the
subject of this correction is under section 48 of the Internal Revenue
Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-132569-17)
contains errors that need to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-132569-17),
which was the subject of FR Doc. 2023-25539, published on November 22,
2023, at 88 FR 82188 is corrected:
Sec. 1.48-9 [Corrected]
0
1. On page 82214, the third column, the third line of paragraph
(f)(2)(ii)(A) is corrected to read, ``paragraph (f)(2)(ii)(B) of this
section,''.
Sec. 1.48-13 [Corrected]
0
2. On page 82218, the first column, the third line of paragraph (e)(1)
is corrected to read, ``generating energy property, use the''.
0
3. On page 82218, the first column, the fourth line of paragraph (e)(2)
is corrected to read, ``9(e)(10)(ii)), use the storage device's''.
Sec. 1.48-14 [Corrected]
0
4. On page 82219, the second column, the tenth line of paragraph (c)(2)
is corrected to read, ``paragraph (f)(8) of this section, in no''.
0
5. On page 82220, the second column, the fifth line from the bottom of
paragraph (f)(2)(i) is corrected to read, ``used as an integral part
(as defined in''.
0
6. On page 82221, the second column, first line of paragraph (f)(6)(i)
is corrected to read, ``or any successor form(s), filed with its''.
0
7. On page 82221, the second column, the eighth line from the bottom of
[[Page 2183]]
paragraph (f)(6)(i) is corrected to read, ``(f)(4) of this section to
be treated as a''.
0
8. On page 82221, the second column, eleventh line of paragraph
(f)(6)(ii) is corrected to read, ``any successor form(s), filed with
its timely''.
0
9. On page 82222, the first column, the seventh line from the bottom of
paragraph (g)(3)(ii) is corrected to read, ``property. Paragraphs
(g)(3)(ii)(A) and (B)''.
0
10. On page 82222, the first column, the third line of paragraph
(g)(3)(ii)(A) is corrected to read, ``generating energy property, use
the''.
Sec. 1.6418-5 [Corrected]
0
11. On page 82223, the second column, paragraph (f)(1), the fourth line
from the bottom of the column is corrected to read, ``described in
Sec. 1.48-13(c)(5)), such''.
0
12. On page 82223, the third column, the last line of paragraph (f)(2)
is corrected to read, ``defined in Sec. 1.48-13(c)(4).''.
0
13. On page 82223, the third column, the last line of paragraph (f)(3)
is corrected to read, ``13(c)(3)(ii).''.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2024-00496 Filed 1-11-24; 8:45 am]
BILLING CODE 4830-01-P
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