Proposed Rule2024-07723
Increased Credit or Deduction Amounts for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements; Correction
Primary source
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Published
April 11, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document corrects a notice of proposed rulemaking (REG- 100908-23) published in the Federal Register on August 30, 2023, containing proposed regulations regarding increased credit or deduction amounts available for taxpayers satisfying prevailing wage and registered apprenticeship (collectively, PWA) requirements established by the Inflation Reduction Act of 2022 (IRA).
Full Text
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<title>Federal Register, Volume 89 Issue 71 (Thursday, April 11, 2024)</title>
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[Federal Register Volume 89, Number 71 (Thursday, April 11, 2024)]
[Proposed Rules]
[Page 25550]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-07723]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-100908-23]
RIN 1545-BQ62
Increased Credit or Deduction Amounts for Satisfying Certain
Prevailing Wage and Registered Apprenticeship Requirements; 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-
100908-23) published in the Federal Register on August 30, 2023,
containing proposed regulations regarding increased credit or deduction
amounts available for taxpayers satisfying prevailing wage and
registered apprenticeship (collectively, PWA) requirements established
by the Inflation Reduction Act of 2022 (IRA).
DATES: Written or electronic comments were to be received by October
30, 2023.
ADDRESSES: Commenters were strongly encouraged to submit public
comments electronically.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
the 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#3f4f4a5d53565c575a5e4d5651584c7f564d4c11585049"><span class="__cf_email__" data-cfemail="ed9d988f81848e85888c9f84838a9ead849f9ec38a829b">[email protected]</span></a>
(preferred).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-100908-23) that is the
subject of this correction is under sections 30C, 45, 45L, 45Q, 45U,
45V, 45Y, 45Z, 48C, 48E, and 179D of the Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-100980-23)
contains an error that needs to be corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-100908-23) that
is the subject of FR Doc. 2023-18514, published on August 30, 2023, is
corrected on page 60018, in the first column, by correcting the fifth
line of the heading to read ``1545-BQ62''.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2024-07723 Filed 4-10-24; 8:45 am]
BILLING CODE 4830-01-P
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