[Federal Register Volume 82, Number 141 (Tuesday, July 25, 2017)]
[Proposed Rules]
[Pages 34456-34457]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-15543]



Internal Revenue Service

26 CFR Part 1

RIN 1545-BN42

Nuclear Decommissioning Funds; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of a public hearing on notice of proposed rulemaking.


SUMMARY: This document provides a notice of public hearing on proposed 
changes to the regulations under section 468A of the Internal Revenue 
Code of 1986 (Code) relating to deductions for contributions to trusts 
maintained for decommissioning nuclear power plants and the use of the 
amounts in those trusts to decommission nuclear plants.

DATES: The public hearing is being held on Wednesday, October 25, 2017 

[[Page 34457]]

10:00 a.m. The IRS must receive outlines of the topics to be discussed 
at the public hearing by Wednesday, October 11, 2017.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present photo identification to enter the building.
    Send Submissions to CC:PA:LPD:PR (REG-112800-16), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-112800-16), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS REG-112800-16).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Jennifer C. Bernardini (202) 317- 6853; concerning submissions of 
comments, the hearing and/or to be placed on the building access list 
to attend the hearing Regina Johnson at (202) 317-6901 (not toll-free 

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-112800-16) that was published in the 
Federal Register on Thursday, December 29, 2016 (81 FR 95929). The 
rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who wish to 
present oral comments at the hearing that submitted written comments by 
March 29, 2017, must submit an outline of the topics to be addressed 
and the amount of time to be devoted to each topic by Wednesday, 
October 11, 2017.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing or by contacting the Publications and Regulations Branch at 
(202) 317-6901 (not a toll-free number).
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2017-15543 Filed 7-24-17; 8:45 am]