Internal Revenue Service April 17, 2023 – Federal Register Recent Federal Regulation Documents

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Section 30D New Clean Vehicle Credit

Document Number: 2023-06822

Type: Proposed Rule

Date: 2023-04-17

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains proposed regulations regarding the Federal income tax credit under the Inflation Reduction Act of 2022 for the purchase of qualifying new clean vehicles, including new plug-in electric vehicles powered by an electric battery meeting certain requirements and new qualified fuel cell vehicles. These proposed regulations would affect eligible taxpayers who purchase new vehicles that qualify for the credit.

https://regulations.justia.com/regulations/fedreg/2023/04/17/2023-06822.html

Advanced Manufacturing Investment Credit; Correction

Document Number: 2023-07987

Type: Proposed Rule

Date: 2023-04-17

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

This document contains corrections to a notice of proposed rulemaking (REG-120653-22) that was published in the Federal Register on Thursday, March 23, 2023. The proposed rulemaking published in March contains proposed regulations to implement the advanced manufacturing investment credit established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States.

https://regulations.justia.com/regulations/fedreg/2023/04/17/2023-07987.html