Base
Proposed Rule2024-036322024-02-22

Definition of Energy Property and Rules Applicable to the Energy Credit; Correction

Treasury Department, Internal Revenue Service

Abstract

This document corrects a notice of proposed rulemaking (REG- 132569-17) published in the Federal Register on November 22, 2023, containing proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service.

Action & Dates

Action
Notice of proposed rulemaking; correction.
Dates
The comment period for REG-132569-17 (88 FR 82188, November 22, 2023) is reopened, and additional written or electronic comments must be received by March 25, 2024.
Effective Date
2023-11-22

CFR References

Public Comment

Comments Close
2024-03-25

Document Excerpt

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [REG-132569-17] RIN 1545-BO40 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. SUMMARY: This document corrects a notice of proposed rulemaking (REG-132569-17) published in the Federal Register on November 22, 2023, containing proposed regulations that would amend the regulations relating to the energy credit for the taxable year in which eligible energy property is placed in service. DATES: The comment period for REG-132569-17 ( 88 FR 82188 , November 22, 2023) is reopened, and additional written or electronic comments must be received by March 25, 2024. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at https://www.regulations.gov (indicate IRS and REG-132569-17). Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (Treasury Department) and the IRS will publish for public availability any comment submitted to its public docket. Send paper submissions to: CC:PA:LPD:PR (REG-132569-17), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Office of Associate Chief Counsel (Passthroughs & Special Industries) at (202) 317-6853 (not a toll-free number); concerning submissions of

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Related Documents

Other Federal Register documents from the same docket.

Full Document

Citation: 89 FR 13293