View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BO40 | Publication ID: Spring 2019 |
Title: Definition of Qualifying Energy Property, Section 48 Investment Tax Credit | |
Abstract:
This project was initiated to provide new and updated definitions at section 1.48-9 of the Income Tax Regulations for qualified energy property eligible for the Investment Tax Credit under 26 U.S.C. 48. Due to statutory amendments, Treasury Regulation section 148-9 does not currently reflect 26 U.S.C. section 48. This project has also evolved to consider several legal issues of the renewable energy industry. |
|
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Regulatory | |
CFR Citation: 26 CFR 1.48-9 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 48 |
Legal Deadline:
None |
||||||
Timetable:
|
Additional Information: REG-132569-17 (NPRM) Drafter attorney: Jennifer Bernardini (202) 317-6853 Reviewer attorney: Peter Friedman (202) 317-6853 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Jennifer C. Bernardini General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5114C, Washington, DC 20224 Phone:202 317-6853 Fax:855 591-7868 Email: jennifer.c.bernardini@irscounsel.treas.gov |