Data / Federal rules / 2024-20748
Section 30C Alternative Fuel Vehicle Refueling Property Credit
The Internal Revenue Service published this proposed rule in the Federal Register on September 19, 2024. Comments closed on November 18, 2024.
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What the agency says
This document contains 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. These proposed regulations would affect eligible taxpayers who place qualified property into service during a taxable year.
Key facts
- Document number
- 2024-20748
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- September 19, 2024
- Comments due
- November 18, 2024
- Dates
- Written or electronic comments and requests for a public hearing must be received by November 18, 2024.
- Docket
- REG-118269-23
- Regulation ID (RIN)
- 1545-BR19
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 24
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