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[Federal Register Volume 90, Number 3 (Monday, January 6, 2025)]
[Proposed Rules]
[Pages 581-582]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-31233]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-118269-23]
RIN 1545-BR19

Section 30C Alternative Fuel Vehicle Refueling Property 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 regarding the Federal Income tax credit under the Inflation 
Reduction Act of 2022 for certain costs relating to qualified 
alternative fuel vehicle refueling property that is placed in service 
within a low-income community or within a non-urban census tract.

DATES: The public hearing on these proposed regulations is scheduled to 
be held on February 12, 2025, at 10 a.m. Eastern Time (ET). The IRS 
must receive speakers' outlines of topic to be discussed at the public 
hearing by January 10, 2025. If no outlines of testimony are received 
by January 10, 2025, 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 an outline of topic submissions electronically via the 
eRulemaking Portal at www.regulations.gov (Preferred) (indicate IRS and 
REG-118269-23). Send paper submissions to CC:PA:01:PR (REG-118269-23), 
Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
contact Kevin I. Babitz or Whitney E. Brady at (202) 317-6853 (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, contact the Publications and Regulation Section at (202-317-
6901) (not a toll-free number) or by email to [email protected] 
(preferred).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-118269-23) that was published in the 
Federal Register on Thursday, September 19, 2024 (89 FR 76759).
    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 10, 2025.
    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 (https://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 10, 2025, 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 [email protected] to have your legal name 
added to the building access list. The subject line of the email must 
contain the regulation number REG-118269-23 and the language ``TESTIFY 
In Person.'' For example, the subject line may say: Request to TESTIFY 
In Person at Hearing for REG-118269-23.
    Individuals who want to testify by telephone at the public hearing 
must send an email to [email protected] to receive the telephone 
number and access code for the hearing. The subject line of the email 
must contain the regulation number REG-118269-23 and the language 
``TESTIFY Telephonically.'' For example, the subject line may say: 
Request to TESTIFY Telephonically at Hearing for REG-118269-23.
    Individuals who want to attend the public hearing in person without 
testifying must also send an email to [email protected] to have 
your legal name added to the building access list. The subject line of 
the email must contain the regulation number REG-118269-23 and the 
language ``ATTEND In Person.'' For example, the subject line may say: 
Request to ATTEND In Person for REG-118269-23. Requests to attend the 
public hearing must be received by 5 p.m. ET by February 10, 2025.
    Individuals who want to attend the public hearing by telephone 
without testifying must also send an email to [email protected] to 
receive the telephone number and access code for the hearing. The 
subject line of the email must contain the regulation number REG-
118269-23, and the language ``ATTEND Hearing Telephonically.'' For 
example, the subject line may say: Request to ATTEND Hearing 
Telephonically for REG-118269-23. Requests to attend the public hearing 
must be received by 5 p.m. ET by February 10, 2025.
    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 
[email protected] (preferred) or by telephone at (202) 317-6901 
(not a toll-free number) by 5 p.m. ET on February 5, 2025.

[[Page 582]]

    Any questions regarding speaking at or attending a public hearing 
may also be emailed to [email protected].

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure and Administration).
[FR Doc. 2024-31233 Filed 1-3-25; 8:45 am]
BILLING CODE 4830-01-P
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