Section 30D Excluded Entities; Transfer of Clean Vehicle Credits Under Section 25E and Section 30D; Section 30D New Clean Vehicle Credit; Hearing Publication: Federal Register Agency: Internal Revenue Service Byline: Oluwafunmilayo A. Taylor Date: 11 January 2024 Subject: American Government , The Environment

[Federal Register Volume 89, Number 8 (Thursday, January 11, 2024)]
[Proposed Rules]
[Pages 1858-1859]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-00375]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1 and 301

[REG-118492-23; REG-113064-23; REG-120080-22]
RIN 1545-BQ99; RIN 1545-BQ86; RIN 1545-BQ52


Section 30D Excluded Entities; Transfer of Clean Vehicle Credits 
Under Section 25E and Section 30D; Section 30D New Clean Vehicle 
Credit; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; notice of hearing.

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SUMMARY: This document provides a notice of public hearing on proposed 
regulations that would provide guidance regarding the proposed 
regulations under sections 25E, 30D, and 6213 with respect to the clean 
vehicle credits as amended by the Inflation Reduction Act of 2022.

DATES: The public hearing on these proposed regulations has been 
scheduled for Wednesday, January 31, 2024, at 10 a.m. ET. The IRS must 
receive speakers' outlines of the topics to be discussed at the public 
hearing by Thursday, January 18, 2024. If no outlines are received by 
Thursday, January 18, 2024, the public hearing will be cancelled.

ADDRESSES: The public hearing is being held in the Auditorium, at the 
Internal Revenue Service Building, 1111 Constitution Avenue NW, 
Washington, DC. Due to security procedures, visitors must enter at the 
Constitution Avenue entrance. In addition, all visitors must present a 
valid photo identification to enter the building. Because of access 
restrictions, visitors will not be admitted beyond the immediate 
entrance area more than 30 minutes before the hearing starts. 
Participants may alternatively attend the public hearing by telephone.
    Send Submissions to CC:PA:01:PR (REG-130080-22, REG-113064-23, and 
REG-118492-23), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben 
Franklin Station, Washington, DC 20044. Submissions may be hand 
delivered Monday through Friday to CC:PA:01:PR (REG-130080-22, REG-
113064-23, and REG-118492-23), Couriers Desk, Internal Revenue Service, 
1111 Constitution Avenue NW, Room 5205, Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at

[[Page 1859]]

www.regulations.gov (IRS REG-130080-22, IRS REG-113064-23, or IRS REG-
118492-23).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
the Office of Associate Chief Counsel (Passthroughs and Special 
Industries), (202) 317-6835 (not a toll-free number); concerning 
submissions of comments, the hearing and/or to be placed on the 
building access list to attend the public hearing, call Vivian Hayes 
(202-317-6901) (not a toll-free number) or by email to 
publichearings@irs.gov (preferred).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notices of proposed rulemakings (REG-130080-22, REG-113064-23, REG-
118492-23) that were published in the Federal Register on Monday, April 
17, 2023, (FR 88 23370), Tuesday, October 10, 2023 (FR 88 70310), and 
Monday, December 4, 2023, (FR 88 84098) respectively.
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
wish to present oral comments at the hearing must submit an outline of 
the topics to be discussed and the time to be devoted to each topic by 
January 18, 2024.
    A period of 10 minutes will be allotted to each person for making 
comments. An agenda showing the scheduling of the speakers will be 
prepared after the deadline for receiving outlines has passed. Copies 
of the agenda will be available free of charge at the hearing, and via 
the Federal eRulemaking Portal (www.Regulations.gov) under the title of 
Supporting & Related Material. If no outline of the topics to be 
discussed at the hearing is received by January 18, 2024, the public 
hearing will be cancelled. If the public hearing is cancelled, a notice 
of cancellation of the public hearing will be published in the Federal 
Register.
    Individuals who want to testify in person at the public hearing 
must send an email to publichearings@irs.gov to have your name added to 
the building access list. The subject line of the email must contain 
the regulation number REG-130080-22, REG-113064-23, and REG-118492-23 
and the language TESTIFY In Person. For example, the subject line may 
say: Request to TESTIFY In Person at Hearing for REG-130080-22, REG-
113064-23, and REG-118492-23.
    Individuals who want to testify by telephone at the public hearing 
must send an email to publichearings@irs.gov to receive the telephone 
number and access code for the hearing. The subject line of the email 
must contain the regulation number REG-130080-22, REG-113064-23, and 
REG-118492-23 and the language TESTIFY Telephonically. For example, the 
subject line may say: Request to TESTIFY Telephonically at Hearing for 
REG-130080-22, REG-113064-23, and REG-118492-23, whichever applies.
    Individuals who want to attend the public hearing in person without 
testifying must also send an email to publichearings@irs.gov to have 
your name added to the building access list. The subject line of the 
email must contain the regulation number REG-130080-22, REG-113064-23, 
and REG-118492-23 and the language ATTEND In Person. For example, the 
subject line may say: Request to ATTEND Hearing In Person for REG-
130080-22, REG-113064-23, and REG-118492-23, whichever applies. 
Requests to attend the public hearing must be received by 5 p.m. ET by 
Monday, January 29, 2024.
    Individuals who want to attend the public hearing by telephone 
without testifying must also send an email to publichearings@irs.gov to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number REG-
130080-22, REG-113064-23, and REG-118492-23 and the language ATTEND 
Hearing Telephonically. For example, the subject line may say: Request 
to ATTEND Hearing Telephonically for REG-130080-22, REG-113064-23, and 
REG-118492-23, whichever applies. Requests to attend the public hearing 
must be received by 5:00 p.m. ET by Monday, January 29, 2024.
    Hearings will be made accessible to people with disabilities. To 
request special assistance during a hearing please contact the 
Publications and Regulations Section of the Office of Associate Chief 
Counsel (Procedure and Administration) by sending an email to 
publichearings@irs.gov (preferred) or by telephone at (202) 317-6901 
(not a toll-free number) by 5:00 p.m. ET on Friday, January 26, 2024.
    Any questions regarding speaking at or attending a public hearing 
may also be emailed to publichearings@irs.gov.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel (Procedure and Administration).
[FR Doc. 2024-00375 Filed 1-10-24; 8:45 am]
BILLING CODE 4830-01-P