[Federal Register Volume 89, Number 184 (Monday, September 23, 2024)]
[Proposed Rules]
[Page 77467]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-21639]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-108920-24]
RIN 1545-BR26


Guidance on Clean Electricity Low-Income Communities Bonus Credit 
Amount Program; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to REG-108920-24, which was 
published in the Federal Register on Tuesday, September 3, 2024. REG-
108920-24 contained proposed regulations concerning the program to 
allocate clean electricity low-income communities bonus credit amounts 
established pursuant to the Inflation Reduction Act of 2022 for 
calendar years 2025 and succeeding years.

DATES: Written or electronic comments and requests for a public hearing 
must be received by October 3, 2024.

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

FOR FURTHER INFORMATION CONTACT: Concerning the proposed rules, 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, the Publications and Regulations Section at 
(202) 317-6901 (not a toll-free number) or by email at 
[email protected] (preferred).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-108920-24) that is the 
subject of this correction is under section 48E of the Internal Revenue 
Code.

Correction

    Accordingly, FR Doc. 2024-19617 (REG-108920-24), appearing on page 
71193 in the Federal Register on Tuesday, September 3, 2024, is 
corrected as follows:
    1. On page 71195, in the third column, in the first full paragraph, 
by correcting the fourth line from the top of the paragraph to read, 
``most recently released by American Community Survey (ACS) low-
income''.
    2. On page 71196, in the second column, in the sixth bullet point 
from the top of the page, by correcting the first line of the bullet 
point to read, ``Department of Agriculture (USDA) Section 515 Rural 
Rental''.
    3. On page 71204, in the third column, in the fourth full 
paragraph, by correcting the fifth sentence from the top of the 
paragraph to read, ``records are required for the IRS to validate''.
    4. On page 71206, in the second column, in the third full 
paragraph, by correcting the twelve line from the top of the paragraph 
to read ``The proposed regulations do not have substantial''.

Kalle L. Wardlow,
Federal Register Liaison, Publications & Regulations Section, Associate 
Chief Counsel, (Procedure and Administration).
[FR Doc. 2024-21639 Filed 9-20-24; 8:45 am]
BILLING CODE 4830-01-P