EXCISE TAX

REG-119294-25, page 1509. This document contains proposed regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these proposed regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations published simultaneously to the proposed regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These proposed regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.

T.D. 10047, page 1494. This document contains temporary regulations regarding the payment provision for previously taxed dyed fuel enacted by the One, Big, Beautiful Bill Act. Specifically, these temporary regulations provide guidance as to the taxpayers that may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These temporary regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.