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    <RIN_INFO>
        <RIN>1545-BE31</RIN>
        <PUBLICATION>
            <PUBLICATION_ID>202510</PUBLICATION_ID>
            <PUBLICATION_TITLE>The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions</PUBLICATION_TITLE>
        </PUBLICATION>
        <AGENCY>
            <CODE>1545</CODE>
            <NAME>Internal Revenue Service</NAME>
            <ACRONYM>IRS</ACRONYM>
        </AGENCY>
        <PARENT_AGENCY>
            <CODE>1500</CODE>
            <NAME>Department of the Treasury</NAME>
            <ACRONYM>TREAS</ACRONYM>
        </PARENT_AGENCY>
        <RULE_TITLE>Tractors, Trailers, Trucks, and Tires; Definition of Highway</RULE_TITLE>
        <ABSTRACT><![CDATA[<!DOCTYPE html>
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<head>
</head>
<body>
<p>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. These final regulations support EO 14219, (Ensuring Lawful Governance and Implementing the President&rsquo;s "Department of Government Efficiency&rdquo; Deregulatory Initiative) by removing old references and consolidating rules and definitions, and thus reducing compliance burdens for private parties.</p>
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        <PRIORITY_CATEGORY>Substantive, Nonsignificant</PRIORITY_CATEGORY>
        <RIN_STATUS>Previously Published in The Unified Agenda</RIN_STATUS>
        <RULE_STAGE>Final Rule Stage</RULE_STAGE>
        <MAJOR>No</MAJOR>
        <UNFUNDED_MANDATE_LIST>
            <UNFUNDED_MANDATE>No</UNFUNDED_MANDATE>
        </UNFUNDED_MANDATE_LIST>
        <EO_13771_DESIGNATION>Deregulatory</EO_13771_DESIGNATION>
        <CFR_LIST>
            <CFR>26 CFR 48</CFR>
        </CFR_LIST>
        <LEGAL_AUTHORITY_LIST>
            <LEGAL_AUTHORITY>26 U.S.C. 4051</LEGAL_AUTHORITY>
            <LEGAL_AUTHORITY>26 U.S.C. 7805</LEGAL_AUTHORITY>
        </LEGAL_AUTHORITY_LIST>
        <LEGAL_DLINE_LIST/>
        <RPLAN_ENTRY>No</RPLAN_ENTRY>
        <TIMETABLE_LIST>
            <TIMETABLE>
                <TTBL_ACTION>NPRM</TTBL_ACTION>
                <TTBL_DATE>03/31/2016</TTBL_DATE>
                <FR_CITATION>81 FR 18544</FR_CITATION>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>NPRM Comment Period End</TTBL_ACTION>
                <TTBL_DATE>06/29/2016</TTBL_DATE>
            </TIMETABLE>
            <TIMETABLE>
                <TTBL_ACTION>Final Action</TTBL_ACTION>
                <TTBL_DATE>10/00/2026</TTBL_DATE>
            </TIMETABLE>
        </TIMETABLE_LIST>
        <ADDITIONAL_INFO>REG-103380-05

Drafter attorney: Julia Barlow, (202) 317-3305

Reviewer attorney: Jennifer Golden, (202) 317-4641

Treasury attorney: Daniel Paisley, (202) 622-1142

CC: ECE</ADDITIONAL_INFO>
        <RFA_REQUIRED>No</RFA_REQUIRED>
        <GOVT_LEVEL_LIST>
            <GOVT_LEVEL>None</GOVT_LEVEL>
        </GOVT_LEVEL_LIST>
        <FEDERALISM>No</FEDERALISM>
        <PRINT_PAPER>No</PRINT_PAPER>
        <INTERNATIONAL_INTEREST>No</INTERNATIONAL_INTEREST>
        <AGENCY_CONTACT_LIST>
            <CONTACT>
                <FIRST_NAME>Julia</FIRST_NAME>
                <LAST_NAME>Barlow</LAST_NAME>
                <TITLE>Attorney</TITLE>
                <AGENCY>
                    <CODE>1545</CODE>
                    <NAME>Internal Revenue Service</NAME>
                    <ACRONYM>IRS</ACRONYM>
                </AGENCY>
                <PHONE>202 317-3305</PHONE>
                <EMAIL>julia.c.barlow@irscounsel.treas.gov</EMAIL>
                <MAILING_ADDRESS>
                    <STREET_ADDRESS>1111 Constitution Avenue NW, Room 5316,</STREET_ADDRESS>
                    <CITY>Washington</CITY>
                    <STATE>DC</STATE>
                    <ZIP>20224</ZIP>
                </MAILING_ADDRESS>
            </CONTACT>
        </AGENCY_CONTACT_LIST>
    </RIN_INFO>
</REGINFO_RIN_DATA>
