1545-BE31 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Tractors, Trailers, Trucks, and Tires; Definition of Highway

Because significant time has passed since the issuance of proposed regulations and because of stakeholder comments, these final regulations will provide updated definitions and guidance, less burdensome certification requirements on trucks, tractors, trailers, and tires in light of legislative changes and litigation.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Deregulatory 26 CFR 48 26 U.S.C. 4051 26 U.S.C. 7805 No NPRM 03/31/2016 81 FR 18544 NPRM Comment Period End 06/29/2016 Final Action 05/00/2026 REG-103380-05 Drafter attorney: Julia Barlow (202) 317- 7098 Reviewer attorney: Jennifer Golden (202) 317- 4641 Treasury attorney: Daniel Paisley (202) 622-1142 CC:ECE No None No No No Julia Barlow Attorney 1545 Internal Revenue Service IRS 202 317-7098 julia.c.barlow@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5316, Washington DC 20224