Proposed Rule2026-09141
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
May 8, 2026
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document announces that the public hearing scheduled for Wednesday, May 27, 2026, Thursday, May 28, 2026, and Friday, May 29, 2026, for the notice of proposed rulemaking (REG-121244-23) published in the Federal Register on Wednesday, February 4, 2026, has been changed to a telephonic-only hearing. 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 89 (Friday, May 8, 2026)</title>
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[Federal Register Volume 91, Number 89 (Friday, May 8, 2026)]
[Proposed Rules]
[Pages 25158-25159]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-09141]
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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: Notification of change to telephonic-only public hearing on a
proposed rulemaking.
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SUMMARY: This document announces that the public hearing scheduled for
Wednesday, May 27, 2026, Thursday, May 28, 2026, and Friday, May 29,
2026, for the notice of proposed rulemaking (REG-121244-23) published
in the Federal Register on Wednesday, February 4, 2026, has been
changed to a telephonic-only hearing. 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 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, has been changed to a telephonic-only
hearing.
ADDRESSES: Public comments that have been submitted on the proposed
regulations (REG-121244-23) are available on the Federal eRulemaking
Portal at <a href="https://www.regulations.gov">https://www.regulations.gov</a>.
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#ed9d988f81848e85888c9f84838a9ead849f9ec38a829b"><span class="__cf_email__" data-cfemail="eb9b9e89878288838e8a9982858c98ab829998c58c849d">[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,
by notice of hearing published in the Federal Register on Wednesday,
April 29, 2026 (91 FR 23038), the public hearing scheduled Thursday,
May 28, 2026, was extended two additional days to begin Wednesday, May
27, and end Friday, May 29, starting at 09:00 a.m. ET each day. All
three days of the hearing will now be held in a telephonic-only format.
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 either in-person or 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.
Individuals who have already sent an email to
<a href="/cdn-cgi/l/email-protection#463633242a2f252e2327342f282135062f343568212930"><span class="__cf_email__" data-cfemail="136366717f7a707b7672617a7d7460537a61603d747c65">[email protected]</span></a> to request to attend the hearing by telephone or
in person do not need to make a second request to attend the hearing
now being held by telephone only. The IRS will provide those
individuals with a telephone number and access code for the rescheduled
hearing by email.
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 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 by telephone
without testifying must also send an email to <a href="/cdn-cgi/l/email-protection#55252037393c363d3034273c3b3226153c27267b323a23"><span class="__cf_email__" data-cfemail="671712050b0e040f0206150e090014270e151449000811">[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
[[Page 25159]]
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 the Office
of Associate Chief Counsel (Procedure and Administration) by sending an
email to <a href="/cdn-cgi/l/email-protection#ef9f9a8d83868c878a8e9d8681889caf869d9cc1888099"><span class="__cf_email__" data-cfemail="6b1b1e09070208030e0a1902050c182b021918450c041d">[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#e8989d8a84818b808d899a81868f9ba8819a9bc68f879e"><span class="__cf_email__" data-cfemail="deaeabbcb2b7bdb6bbbfacb7b0b9ad9eb7acadf0b9b1a8">[email protected]</span></a>.
Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2026-09141 Filed 5-7-26; 8:45 am]
BILLING CODE 4831-GV-P
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