[Federal Register Volume 70, Number 236 (Friday, December 9, 2005)]
[Page 73327]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E5-7155]



Internal Revenue Service

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.


SUMMARY: The Department of the Treasury--IRS, in accordance with Title 
XI. Section 11144 of the Safe, Accountable, Flexible, Efficient 
Transportation Equity Act: a Legacy for Users (SAFETEA-LU) invites the 
general public and other Federal and state agencies to take this 
opportunity to comment on and have their comments considered in the 
studies mandated by this section.

DATES: Written comments should be received on or before February 7, 
2006 to be assured of consideration.

ADDRESSES: Direct all written correspondence to Thomas P. Colaiezzi, 
Chief, SB/SE Research-PHL, Internal Revenue Service, 600 Arch Street, 
Room 7204, Philadelphia, PA 19106.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the SAFETEA-LU sections should be directed to the address 
listed in the ADDRESSES section in this document or via e-mail to 
[email protected].

    Abstract: Title XI, section 11144 of SAFETEA-LU, enacted on August 
10, 2005, directs the Secretary of the Treasury (Secretary) to study 
the use by trucks of highway motor fuel that is not used in the 
propulsion of the vehicle. This will include vehicles carrying 
equipment that is unrelated to the transportation function of the 
vehicle and also where non-transportation equipment is run by a 
separate motor. The Secretary is also proposing options for 
implementing exemptions from tax for fuel used in non-transportation 
uses, but only if the Secretary determines such exemptions are 
administratively feasible. In addition, the Secretary is estimating the 
amount of fuel consumed and pollutants emitted by trucks due to long-
term idling of diesel engines, and reporting on the cost of reducing 
long-term idling through various technologies.
    Affected Public: Businesses that use, produce, or distribute diesel 
fuel or other products referenced in this section. Also affected are 
state agencies that impose taxes on diesel fuels.

Thomas P. Colaiezzi,
Chief, Small Business/Self Employed Research.
 [FR Doc. E5-7155 Filed 12-8-05; 8:45 am]