View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BF12 | Publication ID: Fall 2008 |
Title: Clean Renewable Energy Bonds (Temporary) | |
Abstract: Section 54 of the Code allows certain specified entities to issue Clean Renewable Energy Bonds. Taxpayers who purchase these bonds are entitled to a credit against income tax in lieu of receiving interest payments from the Clean Renewable Energy Bond issuers. These regulations explain the requirements for issuing the bonds and for claiming the tax credit. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: PL 109-58, sec 1303(d) 26 USC 54 26 USC 7805 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-148071-05 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Timothy L. Jones (202) 622-3701 Treasury attorney: John Cross (202) 622-1322 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State, Tribal |
Small Entities Affected: Businesses | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BF11 | |
Agency Contact: Aviva M. Roth Attorney Department of the Treasury Internal Revenue Service Room 4013, 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3353 Email: aviva.m.roth@irscounsel.treas.gov |