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TREAS/IRS RIN: 1545-BF17 Publication ID: Spring 2014 
Title: Alcohol Fuel and Biodiesel; Renewable Diesel; Alternative Fuel; Diesel-Water Fuel Emulsion; Taxable Fuel Definitions; Excise Tax Returns 
Abstract: Sections 40A, 6426, and 6427(e) were added to the Internal Revenue Code (Code) by the American Jobs Creation Act of 2004 (Pub. L. 108-357) (ACT). The Act also amended section 40 of the Code. These Code provisions relate to credits for alcohol and biodiesel used as a fuel and credits and payments for alcohol fuel and biodiesel mixtures. The regulations will provide guidance on these Code sections. 
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    26 CFR 40    26 CFR 48   
Legal Authority: 26 USC 6426    26 USC 6427(e)    26 USC 40A    26 USC 40    26 USC 34    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/29/2008  73 FR 43890   
NPRM Comment Period End  10/27/2008    
Public Hearing  02/09/2009    
Final Action  11/00/2014 
Additional Information: REG-155087-05 Drafting attorney: Michael H. Beker (202) 317-6855 Reviewing attorneys: Stephanie Bland (202) 317-6855 and Curt Wilson (202) 317-3100 Treasury attorney: Christopher Kelley (202) 622-1357 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Michael H. Beker
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5318,
Washington, DC 20224
Phone:202 317-5258
Fax:202 317-6733
Email: michael.h.beker@irscounsel.treas.gov