[Federal Register Volume 88, Number 121 (Monday, June 26, 2023)]
[Proposed Rules]
[Pages 41340-41341]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-13510]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-110412-23]
RIN 1545-BQ81


Additional Guidance on Low-Income Communities Bonus Credit 
Program; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-110412-23) that was published in the Federal Register 
on June 1, 2023. The notice of proposed rulemaking contains proposed 
regulations concerning the low-income communities bonus energy 
investment credit program established pursuant to the Inflation 
Reduction Act of 2022.

DATES: Written or electronic comments are still being accepted and must 
be received by June 30, 2023.

ADDRESSES: Stakeholders are strongly encouraged to submit public 
comments electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at https://www.regulations.gov (indicate IRS and 
REG-110412-23) by following the online instructions for submitting 
comments. Once submitted to the Federal eRulemaking Portal, comments 
cannot be edited or withdrawn. The Department of the Treasury (Treasury 
Department) and the IRS will publish for public availability any 
comments submitted, whether electronically or on paper, to the IRS's 
public docket. Send paper submissions to: CC:PA:LPD:PR (REG-110412-23), 
Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin 
Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Office of Associate Chief Counsel (Passthroughs & Special Industries), 
at (202) 317-6853 (not a toll-free number); concerning submissions of 
written comments, Vivian Hayes, at (202) 317-6901 (not a toll-free 
number), preferably at [email protected].

SUPPLEMENTARY INFORMATION:

Background

    The proposed regulation that is the subject of this correction is 
under section 48(e) of the Internal Revenue Code.

[[Page 41341]]

Need for Correction

    As published, the notice of proposed rulemaking (REG-110412-23) 
contains an error that needs to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-110412-23) that 
is the subject of FR Doc. 2023-11718, published on June 1, 2023, at (88 
FR 35791), is corrected to read as follows:
    1. On page 35791, in the third column, the third line from the top 
of the column is corrected to read ``26 CFR part 1''.
    2. On page 35793, in the third column, the fifth line from the 
bottom of the column is corrected to read, ``rating of the energy 
storage technology (in kW)''.

Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration).
[FR Doc. 2023-13510 Filed 6-23-23; 8:45 am]
BILLING CODE 4830-01-P