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TREAS/IRS RIN: 1545-BR19 Publication ID: Fall 2024 
Title: ●Alternative Fuel Vehicle Refueling Property Credit 
Abstract:

This rule would finalize proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for certain costs relating to qualified alternative fuel vehicle refueling property, including qualified recharging property, that is placed in service within a low-income community or within a non-urban census tract.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 30C(h)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/19/2024  89 FR 76759   
NPRM Comment Period End  11/18/2024 
Reviewing Comments  12/00/2024 
Additional Information: REG-118269-23 Drafting Attorney(s): Kevin Babitz (202) 317-5046; and Whitney Brady (202) 317-6325. Reviewer: Megan Hickman (202) 317- 4620. Treasury Attorney(s) : Praveen Ayyagari (202) 622-3771; Vivek Chandrasekhar (202) 622-1082; and Elisabeth Shellan (202) 622-3771 CC:PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kevin I. Babitz
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-5279
Fax:202 317-6730
Email: kevin.i.babitz@irscounsel.treas.gov

Whitney Brady
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5105,
Washington, DC 20224
Phone:202 317-6325
Email: whitney.e.brady2@irscounsel.treas.gov