SECTION 3. REQUEST FOR

COMMENTS

The Treasury Department and the IRS request comments on questions arising from the IRA amendments to § 45Q that should be addressed in guidance. Commenters are encouraged to specify the issues on which guidance is needed most quickly as well as the most important issues on which guidance is needed. In addition to general comments, the Treasury Department and the IRS request comments that address the following specific questions:

.01 Direct Air Capture . The IRA modifies the applicable dollar amounts under § 45Q(b)(1) for purposes of § 45Q(a)(3) and (a)(4) for qualified carbon oxide captured by DAC facilities.

(1) What types of existing and emerging technologies potentially meet the definition of a DAC facility?

(2) What methodologies could taxpayers use to best determine and verify the amount of qualified carbon oxides captured by a DAC facility?

.02 Definitions . The IRA modifies the definition of a “qualified facility” under § 45Q(d) and related definitions under § 45Q(e).

(1) What clarifications are needed regarding key terms and requirements including original planning and design, capture design capacity, principal electric generating unit, designed annual carbon oxide production, average annual carbon oxide production, and actual versus potential electric output from an applicable electric generating unit?

(2) What clarifications are needed regarding the definition of a qualified facility under § 45Q(d)?

.03 Records and Recordkeeping . (1) What factors should the Treasury Department and the IRS consider in determining how a taxpayer can demonstrate that it satisfies the original planning and design requirement under § 45Q(d)(1) (B)?

gov (type IRS-2022-56 in the search field on the regulations.gov homepage to find this notice and submit comments).

(2) Alternatively, by mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2022-56, Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044.

.02 All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically and on paper to its public docket on www. regulations.gov.

SECTION 5. 60-DAY RULE NOT EFFECTUATED FOR THE PREVAILING WAGE AND APPRENTICESHIP REQUIREMENT

For purposes of §§ 30C, 45, 45L, 45Q, 45U, 45V, 45Y, 45Z, 48, 48C, 48E, and 179D of the Code, the publication of this notice requesting comments is not the publication of guidance with respect to the prevailing wage and apprenticeship requirements, and it is not relevant in determining whether the prevailing wage and apprenticeship requirements are satisfied under such sections. The Treasury Department and the IRS will explicitly identify when guidance with respect to the prevailing wage and apprenticeship requirements that is relevant for determining whether such requirements have been satisfied for purposes of §§ 30C, 45, 45L, and 179D is published.