[Federal Register Volume 89, Number 71 (Thursday, April 11, 2024)]
[Proposed Rules]
[Page 25550]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-07723]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-100908-23]
RIN 1545-BQ62


Increased Credit or Deduction Amounts for Satisfying Certain 
Prevailing Wage and Registered Apprenticeship Requirements; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document corrects a notice of proposed rulemaking (REG-
100908-23) published in the Federal Register on August 30, 2023, 
containing proposed regulations regarding increased credit or deduction 
amounts available for taxpayers satisfying prevailing wage and 
registered apprenticeship (collectively, PWA) requirements established 
by the Inflation Reduction Act of 2022 (IRA).

DATES: Written or electronic comments were to be received by October 
30, 2023.

ADDRESSES: Commenters were strongly encouraged to submit public 
comments electronically.

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

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-100908-23) that is the 
subject of this correction is under sections 30C, 45, 45L, 45Q, 45U, 
45V, 45Y, 45Z, 48C, 48E, and 179D of the Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-100980-23) 
contains an error that needs to be corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-100908-23) that 
is the subject of FR Doc. 2023-18514, published on August 30, 2023, is 
corrected on page 60018, in the first column, by correcting the fifth 
line of the heading to read ``1545-BQ62''.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure and Administration).
[FR Doc. 2024-07723 Filed 4-10-24; 8:45 am]
BILLING CODE 4830-01-P