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| TREAS/IRS | RIN: 1545-BE31 | Publication ID: 2026 |
| Title: Tractors, Trailers, Trucks, and Tires; Definition of Highway | |
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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. These final regulations support EO 14219, (Ensuring Lawful Governance and Implementing the President’s "Department of Government Efficiency” Deregulatory Initiative) by removing old references and consolidating rules and definitions, and thus reducing compliance burdens for private parties. |
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| 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 | |
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Legal Deadline:
None |
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Timetable:
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| Additional Information: 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 | |
| Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
| Federalism: No | |
| Included in the Regulatory Plan: No | |
| RIN Data Printed in the FR: No | |
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Agency Contact: Julia Barlow Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 5316, Washington, DC 20224 Phone:202 317-3305 Email: julia.c.barlow@irscounsel.treas.gov |
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