{"description":"Documents matching 'compliance pathways include purchasing credits'","count":1104,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=compliance+pathways+include+purchasing+credits&format=json&page=2","results":[{"title":"Section 45Z Clean Fuel Production Credit","type":"Proposed Rule","abstract":"This document contains proposed regulations regarding the clean fuel production credit enacted by the Inflation Reduction Act of 2022 and amended by the One, Big, Beautiful Bill Act (OBBBA). These proposed regulations would provide rules for determining clean fuel production credits, including credit eligibility rules, emissions rates, and certification and registration requirements. In addition, the proposed regulations would amend three sets of final regulations: the elective payment election regulations and the credit transfer election regulations, to clarify language relating to ownership of clean fuel production facilities, and the Federal excise tax registration regulations, to make them clearer and more consistent with the clean fuel production credit registration requirements in these proposed regulations. The proposed regulations would affect domestic producers of clean transportation fuel, taxpayers that may claim a credit for a related producer's fuel, and excise tax registrants.","document_number":"2026-02246","html_url":"https://www.federalregister.gov/documents/2026/02/04/2026-02246/section-45z-clean-fuel-production-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-04/pdf/2026-02246.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-02246.pdf?1770126310","publication_date":"2026-02-04","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"fuel” to <span class=\"match\">include</span> electricity. \n Third, the Code already provides a separate <span class=\"match\">credit</span> for clean electricity production under section 45Y. When Congress created the section 45Z <span class=\"match\">credit</span>, it also created the section 45Y <span class=\"match\">credit</span>. Generally, the section 45Y <span class=\"match\">credit</span> is not limited based on how the electricity is ultimately used. If the definition of “transportation fuel” in section 45Z were to <span class=\"match\">include</span> electricity, there would be significant overlap between the electricity eligible for a <span class=\"match\">credit</span> under section 45Z and the electricity eligible for a <span class=\"match\">credit</span> under section"},{"title":"Small Business Lending Under the Equal Credit Opportunity Act (Regulation B)","type":"Rule","abstract":"The Consumer Financial Protection Bureau (Bureau or CFPB) is revising certain provisions of Regulation B, subpart B, which implements changes to the Equal Credit Opportunity Act made by section 1071 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The Bureau is amending coverage of certain credit transactions and financial institutions; the small business definition; inclusion of certain data points and how others are collected; and the compliance date. The Bureau believes these changes will streamline the rule, reduce complexity for lenders, improve data quality, and advance the purposes of section 1071.","document_number":"2026-08494","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08494/small-business-lending-under-the-equal-credit-opportunity-act-regulation-b","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08494.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08494.pdf?1777564810","publication_date":"2026-05-01","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"broadly defined a “covered <span class=\"match\">credit</span> transaction” as an extension of business <span class=\"match\">credit</span> that is not specifically excluded. While the rule enumerated certain exclusions—such as trade <span class=\"match\">credit</span>, HMDA-reportable transactions, insurance premium financing, public utilities <span class=\"match\">credit</span>, securities <span class=\"match\">credit</span>, and incidental <span class=\"match\">credit</span>—\n \n it aimed for broad coverage to prevent evasion and ensure a complete data set. Consequently, the 2023 final rule encompassed a wide range of <span class=\"match\">credit</span> products, including merchant cash advances and agricultural <span class=\"match\">credit</span>.\n \n In the 2025 proposed"},{"title":"Credit for Production of Clean Hydrogen and Energy Credit","type":"Rule","abstract":"This document contains final regulations implementing the credit for production of clean hydrogen and certain provisions of the energy credit as enacted by the Inflation Reduction Act of 2022. The regulations provide rules for: determining lifecycle greenhouse gas emissions rates resulting from hydrogen production processes; petitioning for provisional emissions rates; verifying production and sale or use of clean hydrogen; modifying or retrofitting existing qualified clean hydrogen production facilities; using electricity from certain renewable or zero-emissions sources to produce qualified clean hydrogen; and electing to treat part of a specified clean hydrogen production facility instead as property eligible for the energy credit. These regulations affect all taxpayers who produce qualified clean hydrogen and claim the clean hydrogen production credit, elect to treat part of a specified clean hydrogen production facility as property eligible for the energy credit, or produce electricity from certain renewable or zero-emissions sources used by taxpayers or related persons to produce qualified clean hydrogen.","document_number":"2024-31513","html_url":"https://www.federalregister.gov/documents/2025/01/10/2024-31513/credit-for-production-of-clean-hydrogen-and-energy-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-10/pdf/2024-31513.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-31513.pdf?1736354471","publication_date":"2025-01-10","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"the <span class=\"match\">credit</span> for production of clean hydrogen as determined under section 45V (section 45V <span class=\"match\">credit</span>) and the irrevocable election to claim an energy <span class=\"match\">credit</span> under section 48 (section 48 <span class=\"match\">credit</span>) in lieu of the section 45V <span class=\"match\">credit</span>. Also described are statutory exceptions to the requirement that electricity be sold to an unrelated person to be eligible for the renewable electricity production <span class=\"match\">credit</span> determined \n \n under section 45 (section 45 <span class=\"match\">credit</span>) or the zero-emission nuclear power production <span class=\"match\">credit</span> determined under section 45U (section 45U <span class=\"match\">credit</span>). Under"},{"title":"Notice of Intent Regarding Launching a Voluntary Carbon Dioxide Removal Purchasing Challenge; DOE Carbon Dioxide Removal Purchasing (CO2RP) Challenge","type":"Notice","abstract":"The Department of Energy (DOE or the Department), Office of Fossil Energy and Carbon Management (FECM) is issuing this Notice of Intent (NOI) to notify interested parties of its intent to launch a Voluntary Carbon Dioxide (CO<INF>2</INF>) Removal Purchasing (CO<INF>2</INF>RP) Challenge. The CO<INF>2</INF>RP Challenge will call on other organizations to purchase small and growing quantities of high-quality, permanent CO<INF>2</INF> Removal (CDR) credits. The CO<INF>2</INF>RP Challenge will operate in coordination with DOE's Carbon Dioxide Removal Purchase Pilot Prize (CDR Purchase Prize), through which the Department will award up to $30,000,000 across ten prize winners that successfully deliver their committed CDR credits. In addition, the Challenge will invite CDR suppliers that were not selected for or did not apply to the DOE CDR Purchase Prize to seek designation as a \"next wave\" supplier that demonstrates promise for other future DOE or private sector CDR credit purchasing efforts. CDR credit suppliers participating in the CO<INF>2</INF>RP Challenge through pursuit of designation within DOE's list of \"next wave\" CDR credit providers will submit CDR credit proposals to DOE for review.","document_number":"2024-05269","html_url":"https://www.federalregister.gov/documents/2024/03/14/2024-05269/notice-of-intent-regarding-launching-a-voluntary-carbon-dioxide-removal-purchasing-challenge-doe","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-03-14/pdf/2024-05269.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-05269.pdf?1710333913","publication_date":"2024-03-14","agencies":[{"raw_name":"DEPARTMENT OF ENERGY","name":"Energy Department","id":136,"url":"https://www.federalregister.gov/agencies/energy-department","json_url":"https://www.federalregister.gov/api/v1/agencies/136","parent_id":null,"slug":"energy-department"}],"excerpts":"delivering robust CDR <span class=\"match\">credits</span> in the near future.\n \n \n • \n <span class=\"match\">Purchase</span> contract norms: \n DOE will set norms for what qualifies as high-quality CDR <span class=\"match\">credits</span>, and what MRV methods and broader delivery terms are appropriate for CDR <span class=\"match\">credit</span> <span class=\"match\">purchasing</span>, including efforts such as publishing model CDR <span class=\"match\">credit</span> <span class=\"match\">purchasing</span> templates and term sheets for private buyers to use as a starting point for their own <span class=\"match\">purchases</span>.\n \n \n • \n Motivation for further action: \n DOE's initiative is designed to show the importance and urgency of <span class=\"match\">purchasing</span> CDR <span class=\"match\">credits</span> today, so that governments"},{"title":"Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit","type":"Rule","abstract":"This document sets forth final regulations regarding the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022. These final regulations provide rules for determining greenhouse gas emissions rates resulting from the production of electricity; petitioning for provisional emissions rates; and determining eligibility for these credits in various circumstances. The final regulations affect all taxpayers that claim the clean electricity production credit with respect to a qualified facility or the clean electricity investment credit with respect to a qualified facility or energy storage technology, as applicable, that is placed in service after 2024.","document_number":"2025-00196","html_url":"https://www.federalregister.gov/documents/2025/01/15/2025-00196/section-45y-clean-electricity-production-credit-and-section-48e-clean-electricity-investment-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00196.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00196.pdf?1736284515","publication_date":"2025-01-15","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"increase in <span class=\"match\">credit</span> rate for energy communities or domestic content. Therefore, no further clarification is needed in the final regulations. \n Additionally, because the <span class=\"match\">credit</span> under section 48E(a) is calculated by multiplying the applicable percentage—which <span class=\"match\">includes</span> any domestic content bonus <span class=\"match\">credit</span> amount—by the basis of the qualified facility—which <span class=\"match\">includes</span> amounts paid or incurred by the taxpayer for qualified interconnection property, qualified interconnection costs are taken into account in calculating the domestic content bonus <span class=\"match\">credit</span> amount and"},{"title":"The Safer Affordable Fuel-Efficient (SAFE) Vehicles Rule III for Model Years 2022 to 2031 Passenger Cars and Light Trucks","type":"Proposed Rule","abstract":"NHTSA, on behalf of the Department of Transportation (DOT), proposes to substantially recalibrate the Corporate Average Fuel Economy (CAFE) program to realign this program with Congressional intent. That recalibration includes proposing to amend DOT's fuel economy standards for light-duty vehicles for model years (MYs) 2022- 2026 and MYs 2027-2031. Consistent with statutory requirements, the fuel economy standards proposed in this rule are founded on light-duty vehicles powered by gasoline and diesel fuels, a category that includes non-plug-in hybrid vehicles. In formulating the proposed standards, NHTSA has not considered, consistent with law, the imputed fuel-economy performance of battery-powered electric vehicles (EVs) or the electric operation of vehicles that use plug-in hybrid electric powertrains, nor compliance credits or adjustments to the two-cycle fuel economy test procedures to account for air conditioning and off-cycle technologies. NHTSA also is proposing to eliminate the inter-manufacturer credit trading system and to amend the light-duty vehicle fleet classification system to allocate vehicles into passenger and non-passenger automobile fleets appropriately, based on their attributes and capabilities, starting in MY 2028. Elimination of unlawful considerations, combined with several of the proposed changes, would significantly improve the capabilities of manufacturers to meet fuel economy standards, better align the program with Congressional intent, and reduce manufacturer incentives to design vehicles and add features that are not desired by American consumers and that have questionable real-world fuel economy benefits. NHTSA is therefore proposing to set fuel economy standards that increase from newly proposed MY 2022 standards at a rate of 0.5 percent per year through MY 2026, followed by 0.25 percent per year through MY 2031, with MY 2027 stringency established as a bridge between the two sets of standards. The reduced stringency increases in later years, coupled with a reevaluation of the coefficients that define the functions governing fuel economy standards, are intended to establish maximum feasible standards in a manner that gains real-world fuel-economy-benefits, while enabling the industry to adapt to the proposed substantial recalibration of the CAFE program. NHTSA projects that the amended standards would correspond to the industry fleetwide average for all light-duty vehicles of roughly 34.5 miles per gallon (mpg) in MY 2031.","document_number":"2025-22014","html_url":"https://www.federalregister.gov/documents/2025/12/05/2025-22014/the-safer-affordable-fuel-efficient-safe-vehicles-rule-iii-for-model-years-2022-to-2031-passenger","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-05/pdf/2025-22014.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-22014.pdf?1764855918","publication_date":"2025-12-05","agencies":[{"raw_name":"DEPARTMENT OF TRANSPORTATION","name":"Transportation Department","id":492,"url":"https://www.federalregister.gov/agencies/transportation-department","json_url":"https://www.federalregister.gov/api/v1/agencies/492","parent_id":null,"slug":"transportation-department"},{"raw_name":"National Highway Traffic Safety Administration","name":"National Highway Traffic Safety Administration","id":345,"url":"https://www.federalregister.gov/agencies/national-highway-traffic-safety-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/345","parent_id":492,"slug":"national-highway-traffic-safety-administration"}],"excerpts":"made investments in particular <span class=\"match\">compliance</span> <span class=\"match\">pathways</span>—<span class=\"match\">pathways</span> that may <span class=\"match\">include</span> <span class=\"match\">purchasing</span> <span class=\"match\">credits</span> from other manufacturers even though the availability of those <span class=\"match\">credits</span> is uncertain—and is proposing this change beginning with MY 2028 to provide manufacturers with adequate transition time, in recognition of any particular reliance interests in the trading program to achieve <span class=\"match\">compliance</span>, before the program ends. However, NHTSA is proposing standards in this notice at levels that do not consider the use of <span class=\"match\">compliance</span> <span class=\"match\">credits</span>, thus minimizing any impacts"},{"title":"Definition of Energy Property and Rules Applicable to the Energy Credit","type":"Rule","abstract":"This document sets forth final rules relating to the energy credit, including rules for determining whether investments in energy property are eligible for the energy credit and for implementing certain amendments made by the Inflation Reduction Act of 2022. The final regulations impact taxpayers who invest in energy property eligible for the energy credit.","document_number":"2024-28190","html_url":"https://www.federalregister.gov/documents/2024/12/12/2024-28190/definition-of-energy-property-and-rules-applicable-to-the-energy-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-12/pdf/2024-28190.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-28190.pdf?1733346951","publication_date":"2024-12-12","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"internal revenue.” \n Background \n I. Overview \n Section 38 of the Code allows certain business <span class=\"match\">credits</span> against the Federal income tax imposed by chapter 1 of the Code (chapter 1). Among the <span class=\"match\">credits</span> allowed by section 38 are the investment <span class=\"match\">credit</span> determined under section 46 of the Code, which <span class=\"match\">includes</span> the energy <span class=\"match\">credit</span> determined under section 48 (section 48 <span class=\"match\">credit</span>). See sections 38(b)(1) and 46(2). Section 48(a)(1) generally provides that the section 48 <span class=\"match\">credit</span> for any taxable year is the energy percentage of the basis of each energy property placed in"},{"title":"Implementing the Guiding and Establishing National Innovation for U.S. Stablecoins Act for the Issuance of Stablecoins by Entities Subject to the Jurisdiction of the National Credit Union Administration","type":"Proposed Rule","abstract":"The NCUA Board (Board) is seeking comment on proposed regulations to implement portions of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The GENIUS Act charges the NCUA with licensing, regulating, and supervising Payment Stablecoin issuers that are subsidiaries of federally insured credit unions (FICU subsidiaries). In February 2026, the NCUA issued proposed regulations to govern investments in and licensing of permitted payment stablecoin issuers subject to the NCUA's jurisdiction. This current proposal supplements the previous proposal and would govern the issuance of Payment Stablecoins and certain related activities by entities subject to the NCUA's jurisdiction. This proposal would also make amendments to address share insurance coverage, tokenized shares, and other conforming and clarifying amendments.","document_number":"2026-09915","html_url":"https://www.federalregister.gov/documents/2026/05/18/2026-09915/implementing-the-guiding-and-establishing-national-innovation-for-us-stablecoins-act-for-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-18/pdf/2026-09915.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09915.pdf?1778849126","publication_date":"2026-05-18","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"\n 37. Subsidiary of an Insured <span class=\"match\">Credit</span> Union \n As discussed at length in the NCUA's Licensing Proposal, proposed § 706.2 would define the definition of Subsidiary of an Insured <span class=\"match\">Credit</span> Union, or FICU subsidiary, as defined in the GENIUS Act. This definition <span class=\"match\">includes</span> three separate prongs. Specifically, the GENIUS Act defines a “subsidiary of an insured <span class=\"match\">credit</span> union” to <span class=\"match\">include</span> the following: \n (A) an organization providing services to the insured <span class=\"match\">credit</span> union that are associated with the routine operations of <span class=\"match\">credit</span> unions, as described in section"},{"title":"Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program","type":"Rule","abstract":"This document contains final 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. Applicants investing in certain clean electricity generation facilities that produce electricity without combustion and gasification may apply for an allocation of capacity limitation to increase the amount of the clean electricity investment credit for the taxable year in which the facility is placed in service. This document provides definitions and requirements that are applicable for the program. The final regulations affect taxpayers seeking allocations of capacity limitation to claim an increased clean electricity investment credit.","document_number":"2025-00331","html_url":"https://www.federalregister.gov/documents/2025/01/13/2025-00331/guidance-on-clean-electricity-low-income-communities-bonus-credit-amount-program","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-13/pdf/2025-00331.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00331.pdf?1736343932","publication_date":"2025-01-13","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"defines and provides an investment <span class=\"match\">credit</span> for energy storage technology distinct and separate from a <span class=\"match\">credit</span> for a qualified facility. Eligible property under section 48E(h) only <span class=\"match\">includes</span> a qualified investment with respect to an applicable facility, and therefore, the statute does not support inclusion of energy storage technology in the section 48E(h) Program. If an applicant has a system that <span class=\"match\">includes</span> both an applicable facility and energy storage technology, the applicable facility would still be eligible for a <span class=\"match\">credit</span> under section 48E and the section"},{"title":"Hazardous and Solid Waste Management System: Disposal of Coal Combustion Residuals From Electric Utilities; Legacy/CCRMU Amendments","type":"Proposed Rule","abstract":"The Environmental Protection Agency (EPA or the Agency) is proposing several revisions to the existing federal CCR regulations, including exempting CCR dewatering structures and modifying the legacy coal combustion residual (CCR) surface impoundment and CCR management unit provisions. Additionally, EPA is proposing to establish a new compliance pathway that allows for site-specific considerations during permitting regarding the groundwater monitoring points of compliance, the cleanup levels for corrective action, the appropriate closure requirements, closure timeframes, and allowing CCR extraction for beneficial use during the post-closure care period. The Agency is also proposing to revise the definition of beneficial use by eliminating the requirement for an environmental demonstration for the non-roadway use of more than 12,400 tons of unencapsulated CCR on land, as well as proposing a definition of CCR storage pile, and proposing to exclude specific beneficial uses from federal CCR regulations. Lastly, EPA is providing notice that EPA will reopen the public comment period for the Federal CCR permit program proposed rule, published on February 20, 2020, for a period of 30 days in a future separate action.","document_number":"2026-07061","html_url":"https://www.federalregister.gov/documents/2026/04/13/2026-07061/hazardous-and-solid-waste-management-system-disposal-of-coal-combustion-residuals-from-electric","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-13/pdf/2026-07061.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07061.pdf?1775825113","publication_date":"2026-04-13","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"posting requirements in §§ 257.105 through 257.107. The new <span class=\"match\">compliance</span> <span class=\"match\">pathway</span> set forth in this proposed rule will take effect only once a final CCR permit that establishes the final technical requirements for the CCR unit is in effect. Until such time, the Agency will assess <span class=\"match\">compliance</span> with the existing applicable regulatory requirements and seek such <span class=\"match\">compliance</span> through appropriate enforcement action where necessary. \n \n To be clear, the site-specific considerations in the new <span class=\"match\">compliance</span> <span class=\"match\">pathway</span> will apply to any facility only after a permit application"},{"title":"Notice of Intent To Publish the 45Z Emissions Value Request Process","type":"Notice","abstract":"The U.S. Department of Energy (DOE) provides notice of intent to publish the Emissions Value Request Process in support of the U.S. Department of the Treasury's (Treasury) and Internal Revenue Service's (IRS) administration of the clean fuel production credit. Additionally, DOE invites public comment on a proposed collection of information that DOE is developing for submission to the Office of Management and Budget (OMB) for clearance, pursuant to the Paperwork Reduction Act of 1995.","document_number":"2025-13912","html_url":"https://www.federalregister.gov/documents/2025/07/24/2025-13912/notice-of-intent-to-publish-the-45z-emissions-value-request-process","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-24/pdf/2025-13912.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-13912.pdf?1753274710","publication_date":"2025-07-24","agencies":[{"raw_name":"DEPARTMENT OF ENERGY","name":"Energy Department","id":136,"url":"https://www.federalregister.gov/agencies/energy-department","json_url":"https://www.federalregister.gov/api/v1/agencies/136","parent_id":null,"slug":"energy-department"}],"excerpts":"INFORMATION: \n As part of the Inflation Reduction Act of 2022 (Pub. L. 117-169), Congress created a tax <span class=\"match\">credit</span> for clean transportation fuel production (section 45Z <span class=\"match\">credit</span>). The amount of the <span class=\"match\">credit</span> is determined, in part, by the lifecycle greenhouse gas emissions rate of the production of the transportation fuel. On January 10, 2025, Treasury and the IRS issued a notice of intent to propose regulations addressing the clean fuel production <span class=\"match\">credit</span> determined under section 45Z, which applies to eligible transportation fuel produced domestically after"},{"title":"Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50","type":"Rule","abstract":"This document contains final regulations to implement the advanced manufacturing investment credit established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States. The final regulations adopt with certain modifications rules proposed in the first of two notices of proposed rulemaking to implement the credit, other than proposed rules regarding the elective payment election that were addressed in the final rule adopted in connection with the second notice of proposed rulemaking. The final regulations provide the eligibility requirements for the credit, and a special 10- year credit recapture rule that applies if there is a significant transaction involving the material expansion of semiconductor manufacturing capacity in a foreign country of concern. The final regulations affect taxpayers that claim the advanced manufacturing investment credit.","document_number":"2024-23857","html_url":"https://www.federalregister.gov/documents/2024/10/23/2024-23857/advanced-manufacturing-investment-credit-rules-under-sections-48d-and-50","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-10-23/pdf/2024-23857.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-23857.pdf?1729601118","publication_date":"2024-10-23","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"not provide any special rules to coordinate section 48D with other <span class=\"match\">credits</span> established by the Code. Additionally, the Code <span class=\"match\">includes</span> numerous tax <span class=\"match\">credits</span>. Addressing the impact of the section 48D <span class=\"match\">credit</span> on every other <span class=\"match\">credit</span> established by the Code (if any) would require a careful examination of numerous provisions apart from those found in section 48D and the section 48D regulations. For these reasons, addressing whether the section 48D <span class=\"match\">credit</span> has an impact on other <span class=\"match\">credits</span> established by the Code is not necessary for purposes of the final regulations"},{"title":"Medicare and Medicaid Programs; Calendar Year 2026 Home Health Prospective Payment System (HH PPS) Rate Update; Requirements for the HH Quality Reporting Program and the HH Value-Based Purchasing Expanded Model; Durable Medical Equipment, Prosthetics, Orthotics, and Supplies (DMEPOS) Competitive Bidding Program Updates; DMEPOS Accreditation Requirements; Provider Enrollment; and Other Medicare and Medicaid Policies","type":"Rule","abstract":"This final rule sets forth routine updates to the Medicare home health payment rates in accordance with existing statutory and regulatory requirements. In addition, this final rule finalizes permanent and temporary behavior adjustments and recalibrates the case- mix weights and update the functional impairment levels; comorbidity subgroups; and low-utilization payment adjustment (LUPA) thresholds for CY 2026. This final rule also finalizes changes to the face-to-face encounter policy and changes to the Home Health Quality Reporting Program (HH QRP) and the expanded Health Value-Based Purchasing (HHVBP) Model requirements. In addition, it updates the Durable Medical Equipment, Prosthetics, Orthotics, and Supplies (DMEPOS) Competitive Bidding Program (CBP). Lastly it finalizes: a technical change to the HH conditions of participation; updates to DMEPOS supplier conditions of payment; updates to provider and supplier enrollment requirements; and changes to DMEPOS accreditation requirements.","document_number":"2025-21767","html_url":"https://www.federalregister.gov/documents/2025/12/02/2025-21767/medicare-and-medicaid-programs-calendar-year-2026-home-health-prospective-payment-system-hh-pps-rate","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-12-02/pdf/2025-21767.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-21767.pdf?1764364516","publication_date":"2025-12-02","agencies":[{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"},{"raw_name":"Centers for Medicare & Medicaid Services","name":"Centers for Medicare & Medicaid Services","id":45,"url":"https://www.federalregister.gov/agencies/centers-for-medicare-medicaid-services","json_url":"https://www.federalregister.gov/api/v1/agencies/45","parent_id":221,"slug":"centers-for-medicare-medicaid-services"}],"excerpts":"However, we are finalizing our proposal to continue requiring suppliers to submit a <span class=\"match\">credit</span> report with a numerical <span class=\"match\">credit</span> score and/or rating from one of the four approved <span class=\"match\">credit</span> reporting agencies during the bid window, and by the CDRD if the supplier wants to be eligible for the process for reviewing covered documents. Additionally, we are finalizing our proposal to continue using a five-tier scoring system in the evaluation of the <span class=\"match\">credit</span> report with a numerical <span class=\"match\">credit</span> score and/or rating, which will be utilized to establish a financial score that"},{"title":"Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit","type":"Proposed Rule","abstract":"This document contains proposed regulations relating to the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022. The proposed regulations would provide rules for: determining greenhouse gas emissions rates resulting from the production of electricity; petitioning for provisional emissions rates; and determining eligibility for these credits in various circumstances. The proposed regulations would affect all taxpayers who produce clean electricity and claim the clean electricity production credit with respect to a facility or the clean electricity investment credit with respect to a facility or energy storage technology, as applicable, that is placed in service after 2024. This document also provides notice of a public hearing on the proposed regulations.","document_number":"2024-11719","html_url":"https://www.federalregister.gov/documents/2024/06/03/2024-11719/section-45y-clean-electricity-production-credit-and-section-48e-clean-electricity-investment-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-06-03/pdf/2024-11719.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-11719.pdf?1716986714","publication_date":"2024-06-03","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"that a qualified facility will not <span class=\"match\">include</span> any facility for which a renewable electricity production <span class=\"match\">credit</span> determined under section 45, an advanced nuclear power facility production <span class=\"match\">credit</span> determined under section 45J, a carbon oxide sequestration <span class=\"match\">credit</span> determined under section 45Q, a zero-emission nuclear power production <span class=\"match\">credit</span> determined under section 45U, a clean electricity production <span class=\"match\">credit</span> determined under section 45Y, an energy <span class=\"match\">credit</span> determined under section 48, or a qualifying advanced coal project <span class=\"match\">credit</span> under section 48A, is allowed under"},{"title":"Amendments and Nonconformance Penalties for Model Year 2027 and Later Heavy-Duty Highway Engines and Amendments to Inducement Provisions for SCR-Equipped Diesel Engines","type":"Proposed Rule","abstract":"The U.S. Environmental Protection Agency (EPA) is proposing regulatory amendments to certain compliance provisions and test procedures related to model year (MY) 2027 and later heavy-duty highway engines. These amendments would include changes to the regulatory useful life periods and the emission-related warranty periods. The EPA also proposes to add clarity to certain regulatory compliance provisions and correct errors in the regulations to support the MYs 2027 and later program for heavy-duty highway engines and vehicles. This includes certain amendments related to provisions adopted in January 2023 as well as other provisions adopted in earlier rules. The EPA also proposes to make nonconformance penalties (NCPs) available to manufacturers of medium heavy-duty engines (Medium HDE) and heavy heavy-duty engines (Heavy HDE) beginning in MY 2027. In addition, the EPA proposes to amend the requirements for selective catalytic reduction (SCR) system inducement provisions for newly manufactured diesel-fueled highway engines and vehicles (i.e., light- and medium- duty vehicles and heavy-duty engines) and nonroad engines and equipment. The EPA is also considering new inducement guidance for in- use highway and nonroad diesel engines, vehicles, and equipment.","document_number":"2026-14112","html_url":"https://www.federalregister.gov/documents/2026/07/14/2026-14112/amendments-and-nonconformance-penalties-for-model-year-2027-and-later-heavy-duty-highway-engines-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-07-14/pdf/2026-14112.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-14112.pdf?1783946711","publication_date":"2026-07-14","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"under the EPA's averaging, banking, and trading (ABT) program. Relative to <span class=\"match\">credits</span> generated using pre-MY 2027 useful life periods, manufacturers would have to use more <span class=\"match\">credits</span> to apply them to MYs 2027 and later engines, which would accelerate depletion of their <span class=\"match\">credit</span> banks. This accelerated depletion can be especially challenging as manufacturers transition to more stringent standards under a <span class=\"match\">compliance</span> program that also <span class=\"match\">includes</span> new test procedures and other requirements.\n \n \n In the 2023 Final Rule, the EPA recognized that low-volume specialized"},{"title":"Licensing Requirements for Microreactors and Other Reactors With Comparable Risk Profiles","type":"Proposed Rule","abstract":"The U.S. Nuclear Regulatory Commission (NRC) is proposing to amend its regulations to establish a risk-informed and performance- based regulatory framework for rapid licensing of new microreactors and other reactors with comparable risk profiles and for high-volume deployment of these reactors. The proposed rule would provide a flexible set of licensing pathways, reduce regulatory burden, and ensure that safety and security requirements remain commensurate with the potential hazards posed by these facilities.","document_number":"2026-08550","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08550/licensing-requirements-for-microreactors-and-other-reactors-with-comparable-risk-profiles","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08550.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08550.pdf?1777553125","publication_date":"2026-05-01","agencies":[{"raw_name":"NUCLEAR REGULATORY COMMISSION","name":"Nuclear Regulatory Commission","id":383,"url":"https://www.federalregister.gov/agencies/nuclear-regulatory-commission","json_url":"https://www.federalregister.gov/api/v1/agencies/383","parent_id":null,"slug":"nuclear-regulatory-commission"}],"excerpts":"and high-volume licensing of microreactors and reactors with comparable risk profiles. The proposed rule would provide flexible licensing <span class=\"match\">pathways</span> with streamlined requirements, as compared to the analogous requirements in part 50 and part 52, that would ensure safety and security requirements remain commensurate with the potential hazards posed by these facilities. Licensing and approval <span class=\"match\">pathways</span> would <span class=\"match\">include</span> a construction permit (CP) and an operating license (OL), a manufacturing license, a standard design approval, and provisions for affording"},{"title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property","type":"Proposed Rule","abstract":"On December 26, 2023, the Department of the Treasury (Treasury Department) and the IRS issued a notice of proposed rulemaking (NPRM) relating to the credit for production of clean hydrogen and the election to treat clean hydrogen production facilities as energy property, as established and amended by the Inflation Reduction Act of 2022, respectively. The NPRM referred to the collection of information associated with the process for taxpayers to request an emissions value from the Department of Energy (DOE) to petition the Secretary of the Treasury or her delegate (Secretary) for a provisional emissions rate (PER). This document invites comments on the information collection related to that process.","document_number":"2024-07644","html_url":"https://www.federalregister.gov/documents/2024/04/11/2024-07644/section-45v-credit-for-production-of-clean-hydrogen-section-48a15-election-to-treat-clean-hydrogen","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-04-11/pdf/2024-07644.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-07644.pdf?1712753117","publication_date":"2024-04-11","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"collection of information described in this document would <span class=\"match\">include</span> reporting and third-party disclosure requirements. This collection is necessary for certain hydrogen producers to obtain an emissions value which they may use to claim the section 45V <span class=\"match\">credit</span>, or the section 48 <span class=\"match\">credit</span> with respect to a specified clean hydrogen production facility. This information would generally be used by the DOE to assist applicants in obtaining their emissions values and may be provided to the IRS for tax <span class=\"match\">compliance</span> purposes. \n \n This document addresses a collection of"},{"title":"Renewable Fuel Standard (RFS) Program: Partial Waiver of 2024 Cellulosic Biofuel Volume Requirement and Extension of 2024 Compliance Deadline","type":"Proposed Rule","abstract":"EPA is proposing to partially waive the 2024 cellulosic biofuel volume requirement and revise the associated percentage standard under the Renewable Fuel Standard (RFS) program due to a shortfall in cellulosic biofuel production. As a result of this proposed change, this action also proposes to extend the RFS compliance reporting deadline for the 2024 compliance year. This action also proposes several minor revisions related to the biogas provisions of the RFS program.","document_number":"2024-28978","html_url":"https://www.federalregister.gov/documents/2024/12/12/2024-28978/renewable-fuel-standard-rfs-program-partial-waiver-of-2024-cellulosic-biofuel-volume-requirement-and","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-12/pdf/2024-28978.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-28978.pdf?1733924725","publication_date":"2024-12-12","agencies":[{"raw_name":"ENVIRONMENTAL PROTECTION AGENCY","name":"Environmental Protection Agency","id":145,"url":"https://www.federalregister.gov/agencies/environmental-protection-agency","json_url":"https://www.federalregister.gov/api/v1/agencies/145","parent_id":null,"slug":"environmental-protection-agency"}],"excerpts":"biogas to produce RNG or a biogas-derived renewable fuel within the <span class=\"match\">compliance</span> year. \n (ii) RNG producers that generated RINs within the <span class=\"match\">compliance</span> year. \n (iii) RNG importers that generated RINs within the <span class=\"match\">compliance</span> year. \n (iv) Biogas closed distribution system RIN generators that generated RINs within the <span class=\"match\">compliance</span> year. \n (v) RNG RIN separators that separated RINs from RNG within the <span class=\"match\">compliance</span> year. \n (vi) Renewable fuel producers that use RNG as a feedstock within the <span class=\"match\">compliance</span> year. \n \n \n \n Subpart M—Renewable Fuel Standard \n \n 11. Amend § 80"},{"title":"Overdraft Lending: Very Large Financial Institutions","type":"Rule","abstract":"The Consumer Financial Protection Bureau (CFPB) amends Regulations E and Z to update regulatory exceptions for overdraft credit provided by very large financial institutions, thereby ensuring that these extensions of overdraft credit adhere to consumer protections required of similarly situated products, unless the overdraft fee is a small amount that only recovers estimated costs and losses. The rule allows consumers to better comparison shop across credit products and provides substantive protections that apply to other consumer credit.","document_number":"2024-29699","html_url":"https://www.federalregister.gov/documents/2024/12/30/2024-29699/overdraft-lending-very-large-financial-institutions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-30/pdf/2024-29699.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-29699.pdf?1735307118","publication_date":"2024-12-30","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"and overdraft <span class=\"match\">credit</span> that is subject to Regulation Z as covered overdraft <span class=\"match\">credit</span>. Above breakeven overdraft <span class=\"match\">credit</span> is currently a type of non-covered overdraft <span class=\"match\">credit</span>, but it will become covered overdraft <span class=\"match\">credit</span> when this final rule becomes effective on October 1, 2025.\n \n \n The final rule also requires covered overdraft <span class=\"match\">credit</span> offered by very large financial institutions to be put in a <span class=\"match\">credit</span> account separate from the asset account, and it updates exceptions relating to <span class=\"match\">credit</span> cards. Among other changes, it applies the portions of Regulation Z that"},{"title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property","type":"Proposed Rule","abstract":"This document contains proposed regulations relating to the credit for production of clean hydrogen (clean hydrogen production credit) and the energy credit, as established and amended by the Inflation Reduction Act of 2022, respectively. The proposed regulations would provide rules for: determining lifecycle greenhouse gas emissions rates resulting from hydrogen production processes; petitioning for provisional emissions rates; verifying production and sale or use of clean hydrogen; modifying or retrofitting existing qualified clean hydrogen production facilities; using electricity from certain renewable or zero-emissions sources to produce qualified clean hydrogen; and electing to treat part of a specified clean hydrogen production facility instead as property eligible for the energy credit. The proposed regulations would affect all taxpayers who produce qualified clean hydrogen and claim the clean hydrogen production credit, elect to treat part of a specified clean hydrogen production facility as property eligible for the energy credit, or produce electricity from certain renewable or zero-emissions sources used by taxpayers or related persons to produce qualified clean hydrogen. This document also provides notice of a public hearing on the proposed regulations.","document_number":"2023-28359","html_url":"https://www.federalregister.gov/documents/2023/12/26/2023-28359/section-45v-credit-for-production-of-clean-hydrogen-section-48a15-election-to-treat-clean-hydrogen","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-12-26/pdf/2023-28359.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-28359.pdf?1703252729","publication_date":"2023-12-26","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"describes the <span class=\"match\">credit</span> for production of clean hydrogen as determined under section 45V (section 45V <span class=\"match\">credit</span>) and the irrevocable election to claim an energy <span class=\"match\">credit</span> under section 48 (section 48 <span class=\"match\">credit</span>) in lieu of the section 45V <span class=\"match\">credit</span>. Also described are statutory exceptions to the requirement that electricity be sold to an unrelated person to be eligible for the renewable electricity production <span class=\"match\">credit</span> determined under section 45 (section 45 <span class=\"match\">credit</span>) or the zero-emission nuclear power production <span class=\"match\">credit</span> determined under section 45U (section 45U <span class=\"match\">credit</span>). Under"}]}