Proposed Rule2024-30280
Substantiation Requirements and Qualified Nonpersonal Use Vehicles; Correction
Primary source
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Published
December 23, 2024
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document corrects a notice of proposed rulemaking (REG- 106595-22), published in the Federal Register on December 3, 2024, containing proposed regulations relating to the definition of qualified nonpersonal use vehicles.
Full Text
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<title>Federal Register, Volume 89 Issue 246 (Monday, December 23, 2024)</title>
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[Federal Register Volume 89, Number 246 (Monday, December 23, 2024)]
[Proposed Rules]
[Page 104468]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-30280]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-106595-22]
RIN 1545-BQ83
Substantiation Requirements and Qualified Nonpersonal Use
Vehicles; 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-
106595-22), published in the Federal Register on December 3, 2024,
containing proposed regulations relating to the definition of qualified
nonpersonal use vehicles.
DATES: Written or electronic comments and requests for a public hearing
must be received by March 3, 2025.
ADDRESSES: Commenters are strongly encouraged to submit public comments
electronically via the Federal eRulemaking Portal at <a href="http://www.regulations.gov">http://www.regulations.gov</a> (indicate IRS and REG-106595-22) by following the
online instructions for submitting comments. Requests for a public
hearing must be submitted as prescribed in the ``Comments and Requests
for a Public Hearing'' section. Once submitted to the Federal
Rulemaking Portal, comments cannot be edited or withdrawn. The
Department of the Treasury (Treasury Department) and the IRS will
publish for public availability any comment submitted electronically or
on paper, to the IRS's public docket. Send paper submissions to
CC:PA:01:PR (REG-106595-22), Room 5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Stephanie Caden at (202) 317-4774; concerning submissions of comments
or requests for a public hearing, the Publications and Regulations
section by email at <a href="/cdn-cgi/l/email-protection#700005121c191318151102191e1703301902035e171f06"><span class="__cf_email__" data-cfemail="1d6d687f71747e75787c6f74737a6e5d746f6e337a726b">[email protected]</span></a> (preferred) or (202) 317-
6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-106595-22) that is subject
to this correction contains proposed regulations issued under the
authority granted to the Secretary of the Treasury or her delegate
(Secretary) by sections 274(p) and 132(o) of the Internal Revenue Code
(Code) that would amend the Income Tax Regulations (26 CFR part 1)
under sections 274(i) and 132(d) related to qualified nonpersonal use
vehicles.
Correction of Publication
Accordingly, FR Doc. 2024-28040 (REG-106595-22), appearing on page
95727 in the Federal Register on Tuesday, December 3, 2024, is
corrected on page 95727, in the second column, under the caption FOR
FURTHER INFORMATION CONTACT, the second line is corrected to read
``Stephanie Caden at (202) 317-4774;''.
Aron L. Cosby,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure and
Administration).
[FR Doc. 2024-30280 Filed 12-20-24; 8:45 am]
BILLING CODE 4830-01-P
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