Proposed Rule2024-05745
Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Hearing
Primary source
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Published
March 19, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on proposed regulations relating to the credit for production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property.
Full Text
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<title>Federal Register, Volume 89 Issue 54 (Tuesday, March 19, 2024)</title>
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[Federal Register Volume 89, Number 54 (Tuesday, March 19, 2024)]
[Proposed Rules]
[Pages 19518-19519]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-05745]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-117631-23]
RIN 1545-BQ97
Section 45V Credit for Production of Clean Hydrogen; Section
48(a)(15) Election To Treat Clean Hydrogen Production Facilities as
Energy Property; 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 relating to the credit for production of clean hydrogen and
the election to treat clean hydrogen production facilities as energy
property.
DATES: The public hearing on these proposed regulations has been
scheduled for Monday, March 25, 2024, at 10 a.m. ET, Tuesday, March 26,
2024, at 10 a.m. ET, and Wednesday, March 27, 2024, at 10 a.m. ET.
ADDRESSES: Monday, March 25, 2024, 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.
On Tuesday, March 26, and Wednesday, March 27, 2024, the public
hearing will be held by telephone only.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
the Office of Associate Chief Counsel (Passthroughs and Special
Industries), (202) 317-6853 (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#83f3f6e1efeae0ebe6e2f1eaede4f0c3eaf1f0ade4ecf5"><span class="__cf_email__" data-cfemail="a2d2d7c0cecbc1cac7c3d0cbccc5d1e2cbd0d18cc5cdd4">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking (REG-117631-23) that was published in the
Federal Register on Tuesday, December 26, 2023 (FR 88 89220). To
accommodate all persons who wished to present oral comments at the
public hearing, the hearing Monday, March 25, 2024, has been extended
to Tuesday, March 26, and Wednesday, March 27, 2024. The additional
days, March 26 and March 27, 2024, are reserved for oral comments by
telephone only.
Persons who wished to present oral comments at the public hearing
were required to submit written and electronic comments and an outline
of the topics to be discussed as well as the time to be devoted to each
topic by March 4, 2024. This due date for requests to testify has not
been extended. Persons who made timely requests to testify will receive
the telephone number and access codes for the public hearing.
An agenda showing the scheduling of the speakers will be available
free of charge at the hearing, and via the Federal eRulemaking Portal
(<a href="http://www.Regulations.gov">www.Regulations.gov</a>) under the title of Supporting & Related Material.
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#96e6e3f4fafff5fef3f7e4fff8f1e5d6ffe4e5b8f1f9e0"><span class="__cf_email__" data-cfemail="1e6e6b7c72777d767b7f6c7770796d5e776c6d30797168">[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-117631-23 and the language
ATTEND In Person. For example, the subject line may say: Request to
ATTEND Hearing In Person for REG-117631-23. Requests to attend the
public hearing must be received by 5 p.m. ET by March 18, 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#d2a2a7b0bebbb1bab7b3a0bbbcb5a192bba0a1fcb5bda4"><span class="__cf_email__" data-cfemail="35454057595c565d5054475c5b5246755c47461b525a43">[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-
117631-23, and the language ATTEND Hearing Telephonically. For example,
the subject line may say: Request to ATTEND Hearing Telephonically for
[[Page 19519]]
REG-117631-23. Requests to attend the public hearing must be received
by 5 p.m. ET by March 18, 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#2c5c594e40454f44494d5e45424b5f6c455e5f024b435a"><span class="__cf_email__" data-cfemail="8dfdf8efe1e4eee5e8ecffe4e3eafecde4fffea3eae2fb">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by 5 p.m. ET on March 18, 2024.
Any questions regarding speaking at or attending a public hearing
may also be emailed to <a href="/cdn-cgi/l/email-protection#a9d9dccbc5c0cac1ccc8dbc0c7cedae9c0dbda87cec6df"><span class="__cf_email__" data-cfemail="374742555b5e545f5256455e595044775e454419505841">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2024-05745 Filed 3-18-24; 8:45 am]
BILLING CODE 4830-01-P
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