Proposed Rule2024-31233
Section 30C Alternative Fuel Vehicle Refueling Property Credit; Hearing
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 6, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on proposed regulations regarding the Federal Income tax credit under the Inflation Reduction Act of 2022 for certain costs relating to qualified alternative fuel vehicle refueling property that is placed in service within a low-income community or within a non-urban census tract.
Full Text
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<title>Federal Register, Volume 90 Issue 3 (Monday, January 6, 2025)</title>
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[Federal Register Volume 90, Number 3 (Monday, January 6, 2025)]
[Proposed Rules]
[Pages 581-582]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-31233]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-118269-23]
RIN 1545-BR19
Section 30C Alternative Fuel Vehicle Refueling Property Credit;
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 regarding the Federal Income tax credit under the Inflation
Reduction Act of 2022 for certain costs relating to qualified
alternative fuel vehicle refueling property that is placed in service
within a low-income community or within a non-urban census tract.
DATES: The public hearing on these proposed regulations is scheduled to
be held on February 12, 2025, at 10 a.m. Eastern Time (ET). The IRS
must receive speakers' outlines of topic to be discussed at the public
hearing by January 10, 2025. If no outlines of testimony are received
by January 10, 2025, the public hearing will be cancelled.
ADDRESSES: 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.
Send an outline of topic submissions electronically via the
eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (Preferred) (indicate IRS and
REG-118269-23). Send paper submissions to CC:PA:01:PR (REG-118269-23),
Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin
Station, Washington, DC 20044.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
contact Kevin I. Babitz or Whitney E. Brady at (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, contact the Publications and Regulation Section at (202-317-
6901) (not a toll-free number) or by email to <a href="/cdn-cgi/l/email-protection#512124333d383239343023383f3622113823227f363e27"><span class="__cf_email__" data-cfemail="14646176787d777c7175667d7a7367547d66673a737b62">[email protected]</span></a>
(preferred).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking (REG-118269-23) that was published in the
Federal Register on Thursday, September 19, 2024 (89 FR 76759).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing must submit an outline of
the topics to be discussed and the time to be devoted to each topic by
January 10, 2025.
A period of 10 minutes will be allotted to each person for making
comments. An agenda showing the scheduling of the speakers will be
prepared after the deadline for receiving outlines has passed. Copies
of the agenda will be available free of charge at the hearing, and via
the Federal eRulemaking Portal (<a href="https://www.Regulations.gov">https://www.Regulations.gov</a>) under the
title of Supporting & Related Material. If no outline of the topics to
be discussed at the hearing is received by January 10, 2025, the public
hearing will be cancelled. If the public hearing is cancelled, a notice
of cancellation of the public hearing will be published in the Federal
Register.
Individuals who want to testify in person at the public hearing
must send an email to <a href="/cdn-cgi/l/email-protection#fd8d889f91949e95989c8f94939a8ebd948f8ed39a928b"><span class="__cf_email__" data-cfemail="a0d0d5c2ccc9c3c8c5c1d2c9cec7d3e0c9d2d38ec7cfd6">[email protected]</span></a> to have your legal name
added to the building access list. The subject line of the email must
contain the regulation number REG-118269-23 and the language ``TESTIFY
In Person.'' For example, the subject line may say: Request to TESTIFY
In Person at Hearing for REG-118269-23.
Individuals who want to testify by telephone at the public hearing
must send an email to <a href="/cdn-cgi/l/email-protection#e39396818f8a808b8682918a8d8490a38a9190cd848c95"><span class="__cf_email__" data-cfemail="7d0d081f11141e15181c0f14131a0e3d140f0e531a120b">[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-118269-23 and the language
``TESTIFY Telephonically.'' For example, the subject line may say:
Request to TESTIFY Telephonically at Hearing for REG-118269-23.
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#75050017191c161d1014071c1b1206351c07065b121a03"><span class="__cf_email__" data-cfemail="38484d5a54515b505d594a51565f4b78514a4b165f574e">[email protected]</span></a> to have
your legal name added to the building access list. The subject line of
the email must contain the regulation number REG-118269-23 and the
language ``ATTEND In Person.'' For example, the subject line may say:
Request to ATTEND In Person for REG-118269-23. Requests to attend the
public hearing must be received by 5 p.m. ET by February 10, 2025.
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#04747166686d676c6165766d6a6377446d76772a636b72"><span class="__cf_email__" data-cfemail="88f8fdeae4e1ebe0ede9fae1e6effbc8e1fafba6efe7fe">[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-
118269-23, and the language ``ATTEND Hearing Telephonically.'' For
example, the subject line may say: Request to ATTEND Hearing
Telephonically for REG-118269-23. Requests to attend the public hearing
must be received by 5 p.m. ET by February 10, 2025.
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#bacacfd8d6d3d9d2dfdbc8d3d4ddc9fad3c8c994ddd5cc"><span class="__cf_email__" data-cfemail="87f7f2e5ebeee4efe2e6f5eee9e0f4c7eef5f4a9e0e8f1">[email protected]</span></a> (preferred) or by telephone at (202) 317-6901
(not a toll-free number) by 5 p.m. ET on February 5, 2025.
[[Page 582]]
Any questions regarding speaking at or attending a public hearing
may also be emailed to <a href="/cdn-cgi/l/email-protection#65151007090c060d0004170c0b0216250c17164b020a13"><span class="__cf_email__" data-cfemail="cdbdb8afa1a4aea5a8acbfa4a3aabe8da4bfbee3aaa2bb">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2024-31233 Filed 1-3-25; 8:45 am]
BILLING CODE 4830-01-P
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