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TREAS/IRS RIN: 1545-BJ76 Publication ID: Fall 2013 
Title: Recapture of Tax Credits 
Abstract: These proposed regulations provide for recapturing the benefit of credits allowed under section 30D. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 30D(f)(5); 26 USC 7805; ... 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2014   
Additional Information: REG-132930-10 Drafting attorney: Patrick S. Kirwan (202) 622-3110 Reviewing attorney: Brenda M. Stewart (202) 622-3110 Treasury attorney: Christopher Kelley (202) 622-1357 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BJ77 
Agency Contact:
Patrick S. Kirwan
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5319,
Washington, DC 20224
Phone:202 317-5275
Fax:202 317-6732
Email: patrick.kirwan@irscounsel.treas.gov

 
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