Federal Register / Vol. 88, No. 207 / Friday, October 27, 2023 / Proposed Rules 73807 

Statement on Natural Gas and Electric 

Price Indices, issued by the Commission 

in Docket No. PL03–3–000, and any 

clarifications thereto. In addition, Seller 

must adhere to any other standards and 

requirements for price reporting as the 

Commission may order. 

* * * * * 

[FR Doc. 2023–23592 Filed 10–26–23; 8:45 am] 

BILLING CODE 6717–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–100908–23] 

RIN 1545–BQ54 

Increased Credit or Deduction 

Amounts for Satisfying Certain 

Prevailing Wage and Registered 

Apprenticeship Requirements; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and public hearing; correction. 

SUMMARY: This document contains 

corrections to a notice of proposed 

rulemaking (REG–100908–23) that was 

published in the Federal Register on 

August 30, 2023. The notice of proposed 

rulemaking contains proposed 

regulations concerning increased credit 

or deduction amounts available for 

taxpayers satisfying prevailing wage and 

registered apprenticeship (collectively, 

PWA) requirements established by the 

Inflation Reduction Act of 2022 (IRA). 

DATES: Written or electronic comments 

are still being accepted and must be 

received by October 30, 2023. The 

public hearing on these proposed 

regulations is scheduled to be held on 

November 21, 2023, at 10 a.m. ET. 

Requests to speak and outlines of topics 

to be discussed at the public hearing 

must be received by October 30, 2023. 

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–100908–23) by following the 

online instructions for submitting 

comments. 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cannot be edited or withdrawn.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 comments 

submitted, whether electronically or on 

paper, to the IRS’s public docket. Send 

paper submissions to: CC:PA:01:PR 

(REG–100908–23), Room 5203, Internal 

Revenue Service, P.O. Box 7604, Ben 

Franklin Station, Washington, DC 

20044. 

FOR FURTHER INFORMATION CONTACT: 

Concerning this proposed regulations, 

the Office of Associate Chief Counsel 

(Passthroughs & Special Industries) at 

(202) 317–6853 (not a toll-free number); 

concerning submissions of comments 

and or the public hearing, Vivian Hayes 

at (202) 317–6901 (not a toll-free 

number) or by email to publichearings@

irs.gov (preferred). 

SUPPLEMENTARY INFORMATION: 

Background 

The proposed regulation that is the 

subject of this correction is under 

sections 30C, 45, 45L, 45U, 45V, 45Y, 

45Z, 48C, 48E, and 179D of the Internal 

Revenue Code. 

Need for Correction 

As published, the notice of proposed 

rulemaking (REG–100908–23) contains 

errors that need to be corrected. 

Correction of Publication 

Accordingly, the notice of proposed 

rulemaking (REG–100908–23) that is the 

subject of FR Doc. 2023–18514, 

published on August 30, 2023, at 88 FR 

60018, is corrected to read as follows: 

■ 1. On page 60031, the third line from 

the bottom of the third column is 

corrected to read ‘‘Participation 

Requirement, then the penalty’’. 

■ 2. On page 60334, in the first column, 

first line of the column is corrected to 

read ‘‘Exception, or the BOC Exception, 

then the’’. 

■ 3. On page 60036, in the third column, 

the last line of the third full paragraph 

is corrected to read ‘‘filers, and taxexempt organizations.’’. 

■ 4. On page 60036, in the third column, 

third line from the bottom of the fourth 

full paragraph is corrected to read 

‘‘proposed regulation does not alter any 

of the DOL’’. 

■ 5. On page 60037, in the first column, 

second line from the bottom of the first 

partial paragraph, the language 

‘‘number’’ is corrected to read 

‘‘Number’’. 

■ 6. On page 60037, in the first column, 

seventh line from the top of the second 

full paragraph is corrected to read 

‘‘include third-party disclosures for ‘‘. 

■ 7. On page 60037, in the second 

column, the fourth line of the third full 

paragraph is corrected to read ‘‘to 

display the prevailing wage rates ‘‘. 

■ 8. On page 60038, in the first column, 

fifth line from the bottom of the first full 

paragraph is corrected to read 

‘‘prevailing wage and apprenticeship’’. 

■ 9. On page 60040, in the first column, 

in the ‘‘Authority:’’ paragraph, the third 

line is corrected to read ‘‘U.S.C. 30C.’’. 

§ 1.45–7 [Corrected] 

■ 10. On page 60043, in the first 

column, the first line of paragraph 

(b)(7)(iv), is corrected to read 

‘‘construction, alteration, or repair 

work’’. 

■ 11. On page 60046, in the first 

column, the second line from the 

bottom of paragraph (c)(6)(iii)(C) is 

corrected to read ‘‘filing the tax return 

claiming the’’. 

■ 12. On page 60046, in the second 

column, the sixth line from the bottom 

of paragraph (c)(6)(iii)(D), is corrected to 

read ‘‘filing the tax return claiming the’’. 

§ 1.45–8 [Corrected] 

■ 13. On page 60047, in the third 

column, the third line from the bottom 

of paragraph (c)(2), is corrected to read 

‘‘apprentice-to-journeyworker ratio of 

the’’. 

■ 14. On page 60049, in the first 

column, tenth line from the bottom of 

paragraph (e)(2)(ii)(F), is corrected to 

read ‘‘apprentices that were denied for 

the 120-’’. 

§ 1.45–12 [Corrected] 

■ 15. On page 60051, in the third 

column, the second occurrence of 

paragraph (c)(3) through paragraph 

(c)(8) is redesignated as paragraphs as 

(c)(4) through (9). 

■ 16. On page 60051, in the third 

column, the third line from the bottom 

of newly redesignated paragraph (c)(8) 

is corrected to read ‘‘apprentice-tojourneyworker ratios’’. 

■ 17. On page 60052, in the first 

column, the first line of paragraph (d) 

introductory text is corrected to read 

‘‘employed by the taxpayer, 

contractor,’’. 

§ 1.48–13 [Corrected] 

■ 18. On page 60053, in the third 

column, the second line from the 

bottom of paragraph (c)(1) is corrected 

to read ‘‘requirements of section 

48(a)(10)(A)(ii) at the time such project 

is’’. 

Oluwafunmilayo A. Taylor, 

Section Chief, Publications and Regulations, 

Associate Chief Counsel, (Procedure and 

Administration). 

[FR Doc. 2023–23616 Filed 10–26–23; 8:45 am] 

BILLING CODE 4830–01–P 


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