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TREAS/IRS RIN: 1545-BE31 Publication ID: Spring 2025 
Title: Tractors, Trailers, Trucks, and Tires; Definition of Highway 
Abstract:

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.

 
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 
EO 14192 Designation: Deregulatory 
CFR Citation: 26 CFR 48   
Legal Authority: 26 U.S.C. 4051    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  03/31/2016  81 FR 18544   
NPRM Comment Period End  06/29/2016 
Final Action  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Julia Barlow
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5316,
Washington, DC 20224
Phone:202 317-7098
Email: julia.c.barlow@irscounsel.treas.gov