Proposed Rule2024-21639
Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program; Correction
Primary source
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Published
September 23, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains corrections to REG-108920-24, which was published in the Federal Register on Tuesday, September 3, 2024. REG- 108920-24 contained proposed regulations concerning the program to allocate clean electricity low-income communities bonus credit amounts established pursuant to the Inflation Reduction Act of 2022 for calendar years 2025 and succeeding years.
Full Text
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<title>Federal Register, Volume 89 Issue 184 (Monday, September 23, 2024)</title>
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[Federal Register Volume 89, Number 184 (Monday, September 23, 2024)]
[Proposed Rules]
[Page 77467]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-21639]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-108920-24]
RIN 1545-BR26
Guidance on Clean Electricity Low-Income Communities Bonus Credit
Amount Program; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; correction.
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SUMMARY: This document contains corrections to REG-108920-24, which was
published in the Federal Register on Tuesday, September 3, 2024. REG-
108920-24 contained proposed regulations concerning the program to
allocate clean electricity low-income communities bonus credit amounts
established pursuant to the Inflation Reduction Act of 2022 for
calendar years 2025 and succeeding years.
DATES: Written or electronic comments and requests for a public hearing
must be received by October 3, 2024.
ADDRESSES: Commenters were strongly encouraged to submit public
comments electronically.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed rules, 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, the Publications and Regulations Section at
(202) 317-6901 (not a toll-free number) or by email at
<a href="/cdn-cgi/l/email-protection#aadadfc8c6c3c9c2cfcbd8c3c4cdd9eac3d8d984cdc5dc"><span class="__cf_email__" data-cfemail="c9b9bcaba5a0aaa1aca8bba0a7aeba89a0bbbae7aea6bf">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-108920-24) that is the
subject of this correction is under section 48E of the Internal Revenue
Code.
Correction
Accordingly, FR Doc. 2024-19617 (REG-108920-24), appearing on page
71193 in the Federal Register on Tuesday, September 3, 2024, is
corrected as follows:
1. On page 71195, in the third column, in the first full paragraph,
by correcting the fourth line from the top of the paragraph to read,
``most recently released by American Community Survey (ACS) low-
income''.
2. On page 71196, in the second column, in the sixth bullet point
from the top of the page, by correcting the first line of the bullet
point to read, ``Department of Agriculture (USDA) Section 515 Rural
Rental''.
3. On page 71204, in the third column, in the fourth full
paragraph, by correcting the fifth sentence from the top of the
paragraph to read, ``records are required for the IRS to validate''.
4. On page 71206, in the second column, in the third full
paragraph, by correcting the twelve line from the top of the paragraph
to read ``The proposed regulations do not have substantial''.
Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate
Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-21639 Filed 9-20-24; 8:45 am]
BILLING CODE 4830-01-P
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