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[Federal Register Volume 89, Number 246 (Monday, December 23, 2024)]
[Proposed Rules]
[Page 104468]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-30280]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106595-22]
RIN 1545-BQ83

Substantiation Requirements and Qualified Nonpersonal Use 
Vehicles; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document corrects a notice of proposed rulemaking (REG-
106595-22), published in the Federal Register on December 3, 2024, 
containing proposed regulations relating to the definition of qualified 
nonpersonal use vehicles.

DATES: Written or electronic comments and requests for a public hearing 
must be received by March 3, 2025.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically via the Federal eRulemaking Portal at http://www.regulations.gov (indicate IRS and REG-106595-22) by following the 
online instructions for submitting comments. Requests for a public 
hearing must be submitted as prescribed in the ``Comments and Requests 
for a Public Hearing'' section. Once submitted to the Federal 
Rulemaking Portal, comments cannot be edited or withdrawn.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 electronically or 
on paper, to the IRS's public docket. Send paper submissions to 
CC:PA:01:PR (REG-106595-22), Room 5203, Internal Revenue Service, P.O. 
Box 7604, Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Stephanie Caden at (202) 317-4774; concerning submissions of comments 
or requests for a public hearing, the Publications and Regulations 
section by email at [email protected] (preferred) or (202) 317-
6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-106595-22) that is subject 
to this correction contains proposed regulations issued under the 
authority granted to the Secretary of the Treasury or her delegate 
(Secretary) by sections 274(p) and 132(o) of the Internal Revenue Code 
(Code) that would amend the Income Tax Regulations (26 CFR part 1) 
under sections 274(i) and 132(d) related to qualified nonpersonal use 
vehicles.

Correction of Publication

    Accordingly, FR Doc. 2024-28040 (REG-106595-22), appearing on page 
95727 in the Federal Register on Tuesday, December 3, 2024, is 
corrected on page 95727, in the second column, under the caption FOR 
FURTHER INFORMATION CONTACT, the second line is corrected to read 
``Stephanie Caden at (202) 317-4774;''.

Aron L. Cosby,
Federal Register Liaison, Publications and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 2024-30280 Filed 12-20-24; 8:45 am]
BILLING CODE 4830-01-P
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