Proposed Rule2026-08344
Section 45Z Clean Fuel Production 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
April 29, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document provides a notice of public hearing on the notice of proposed rulemaking (REG-121244-23) published in the Federal Register on Wednesday, February 4, 2026. These proposed regulations would provide rules for determining clean fuel production credits, including credit eligibility rules, emissions rates, and certification and registration requirements.
Full Text
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<title>Federal Register, Volume 91 Issue 82 (Wednesday, April 29, 2026)</title>
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[Federal Register Volume 91, Number 82 (Wednesday, April 29, 2026)]
[Proposed Rules]
[Pages 23038-23039]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-08344]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 48
[REG-121244-23]
RIN 1545-BR30
Section 45Z Clean Fuel Production 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 the
notice of proposed rulemaking (REG-121244-23) published in the Federal
Register on Wednesday, February 4, 2026. These proposed regulations
would provide rules for determining clean fuel production credits,
including credit eligibility rules, emissions rates, and certification
and registration requirements.
DATES: The hearing is scheduled to be held on Wednesday, May 27, 2026,
at 09:00 a.m. ET, Thursday, May 28, 2026, at 09:00 a.m. ET, and Friday,
May 29, 2026, at 09:00 a.m. ET.
ADDRESSES: On Wednesday, May 27, 2026, 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 Thursday, May 28, 2026, the morning session will be held in the
IRS Auditorium and the afternoon session will be held by telephone
only.
On Friday, May 29, 2026, the public hearing will be held by
telephone only.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Jennifer Golden or Danielle Mayfield of the Office of Associate Chief
Counsel (Energy, Credits, and Excise Tax) at (202) 317-6855 (not a
toll-free number); concerning submissions of comments or the public
hearing, Publications and Regulations Section at (202) 317-6901 (not a
toll-free number) or by email at <a href="/cdn-cgi/l/email-protection#700005121c191318151102191e1703301902035e171f06"><span class="__cf_email__" data-cfemail="cfbfbaada3a6aca7aaaebda6a1a8bc8fa6bdbce1a8a0b9">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is the
notice of proposed rulemaking (REG-121244-23) published in the Federal
Register on Wednesday, February 4, 2026 (91 FR 5160). To accommodate
all persons who wished to present oral comments at the public hearing,
the public hearing scheduled Thursday, May 28, 2026, has been extended
two additional days to begin Wednesday, May 27, and end Friday, May 29.
The start time of the hearing has been moved to 09:00 a.m. ET. Friday,
May 29, is reserved for oral comments by telephone only.
The rules of 26 CFR 601.601(a)(3) apply to the public hearing.
Persons who wished to present oral comments at the public hearing were
required to submit an outline of the topics to be discussed as well as
the time to be devoted to each topic by April 6, 2026. This due date
for requests to testify has now passed. Persons who made timely
requests to testify by telephone will receive the telephone number and
access codes for the public hearing. A period of 10 minutes will be
allotted to each person testifying.
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 at the public 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 send an email to <a href="/cdn-cgi/l/email-protection#b0c0c5d2dcd9d3d8d5d1c2d9ded7c3f0d9c2c39ed7dfc6"><span class="__cf_email__" data-cfemail="4a3a3f28262329222f2b3823242d390a233839642d253c">[email protected]</span></a> to have their
name added to the building access list. The subject line of the email
must contain the regulation number (REG-121244-23) and the language
``ATTEND In Person.'' For example, the subject line may say: Request to
ATTEND Hearing In Person for REG-121244-23. Requests to attend the
public hearing must be received by 5:00 p.m. ET on May 22, 2026.
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#562623343a3f353e3337243f383125163f242578313920"><span class="__cf_email__" data-cfemail="a9d9dccbc5c0cac1ccc8dbc0c7cedae9c0dbda87cec6df">[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-
121244-23) and the language ``ATTEND Hearing Telephonically.'' For
example, the subject line may say: Request to ATTEND Hearing
Telephonically for REG-121244-23. Requests to attend the hearing must
be received by 5:00 p.m. ET on May 22, 2026.
Public hearings will be made accessible to people with
disabilities. To request special assistance during a public hearing,
please contact the Publications and Regulations Section of
[[Page 23039]]
the Office of Associate Chief Counsel (Procedure and Administration) by
sending an email to <a href="/cdn-cgi/l/email-protection#dcaca9beb0b5bfb4b9bdaeb5b2bbaf9cb5aeaff2bbb3aa"><span class="__cf_email__" data-cfemail="176762757b7e747f7276657e797064577e656439707861">[email protected]</span></a> (preferred) or by telephone
at (202) 317-6901 (not a toll-free number) by May 21, 2026.
Any additional questions regarding speaking at or attending the
hearing may also be emailed to <a href="/cdn-cgi/l/email-protection#cfbfbaada3a6aca7aaaebda6a1a8bc8fa6bdbce1a8a0b9"><span class="__cf_email__" data-cfemail="027277606e6b616a6763706b6c6571426b70712c656d74">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2026-08344 Filed 4-28-26; 8:45 am]
BILLING CODE 4831-GV-P
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