{"abstract":"This document corrects a notice of proposed rulemaking (REG- 117631-23) published in the Federal Register on December 26, 2023, containing proposed regulations relating to the credit for production of clean hydrogen (clean hydrogen production credit) and the energy credit, as established and amended respectively by the Inflation Reduction Act of 2022.","action":"Notice of proposed rulemaking; correction.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2024/03/04/2024-04304.html","cfr_references":[{"chapter":null,"citation_url":null,"part":"1","title":26}],"citation":"89 FR 15523","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"The public hearing on these proposed regulations is scheduled to be held on March 25, 2024, at 10 a.m. ET. Requests to speak and outlines of topics to be discussed at the public hearing must be received by March 4, 2024.","disposition_notes":null,"docket_ids":["REG-117631-23"],"dockets":[{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117631-23)","document_id":"IRS-2023-0066-29953"}],"agency_name":"IRS","documents":[{"comment_count":0,"comment_start_date":"2024-03-04","updated_at":"2024-09-03T17:06:00.363-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0066-29977","allow_late_comments":false,"id":"IRS-2023-0066-29977","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":1,"id":"IRS-2023-0066","title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23)"}],"document_number":"2024-04304","effective_on":null,"end_page":15525,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2024/03/04/2024-04304.xml","html_url":"https://www.federalregister.gov/documents/2024/03/04/2024-04304/section-45v-credit-for-production-of-clean-hydrogen-section-48a15-election-to-treat-clean-hydrogen","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2024-04304?publication_date=2024-03-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2024-03-04/2024-04304/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":1657,"last_updated":"2026-09-20 10:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-03-04/pdf/2024-04304.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-04304.pdf?1709300721","publication_date":"2024-03-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2024/03/04/2024-04304.txt","regulation_id_number_info":{"1545-BQ97":{"issue":"202410","html_url":"https://www.federalregister.gov/regulations/1545-BQ97/credit-for-production-of-clean-hydrogen-section-45v-","title":"Credit for Production of Clean Hydrogen (Section 45V)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202410&RIN=1545-BQ97&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BQ97"],"regulations_dot_gov_info":{"supporting_documents":[{"title":"Public Hearing Agenda (REG-117631-23)","document_id":"IRS-2023-0066-29953"}],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ97/credit-for-production-of-clean-hydrogen-section-45v-","title":"Credit for Production of Clean Hydrogen (Section 45V)"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2023-0066","supporting_documents_count":1,"docket_id":"IRS-2023-0066","document_id":"IRS-2023-0066-29977","regulation_id_number":"1545-BQ97","title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property (REG-117631-23)","checked_regulationsdotgov_at":"2024-06-15T14:00:08Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":15523,"subtype":null,"title":"Section 45V Credit for Production of Clean Hydrogen; Section 48(a)(15) Election To Treat Clean Hydrogen Production Facilities as Energy Property; Correction","toc_doc":"Credit for Production of Clean Hydrogen; Election to Treat Clean Hydrogen Production Facilities as Energy Property; Correction","toc_subject":null,"topics":[],"type":"Proposed Rule","volume":89}