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Page 1 of 7 <br />.ederal Register: June 9, 2008 (Volume 73, Number 111)] <br />[proposed Rules] <br />[Page 32500-32503] <br />From the Federal Register Online via GPO Access [wais.access.gpo.gov] <br />f" '^_ID: fr09jn08-15] <br />----------------------------------------------------------------------- <br />DEPARTMENT OF THE TREASURY <br />Internal Revenue Service <br />26 CFR Part 1 <br />[REG-106897-08] <br />RIN 1545-BH65 <br />Qualified Nonpersonal Use Vehicles <br />AGENCY: Internal Revenue Service (IRS), Treasury. <br />ACTION: Notice of proposed rulemaking. <br />SUMMARY: This document contains proposed regulations relating to <br />qualified nonpersonal use vehicles as defined in section 274(i). <br />Qualified nonpersonal use vehicles are excepted from the substantiation <br />requirements of section 274(d)(4) that apply to listed property as <br />defined in section 280F(d)(4). These proposed regulations would add <br />c'~arly marked public safety officer vehicles as a new type of <br />c .ified nonpersonal use vehicles. These proposed regulations would <br />affect employers that provide their employees with qualified <br />nonpersonal use vehicles and the employees who use such vehicles. <br />DATES: Written or electronic comments and requests for a public hearing <br />must be received by September 8, 2008. <br />ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-106897-08), Room <br />5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, <br />Washington, DC 20044. Submissions may be hand-delivered between the <br />hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-106897-08), Couriers <br />Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., <br />Washington, DC. Additionally, taxpayers may submit electronic comments <br />directly via the Federal eRulemaking Portal at www.regulations.gov (IRS <br />REG-106897-08). <br />FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, <br />Don Parkinson or Selvan Boominathan at (202) 622-6040; concerning the <br />submission of comments or requests for a hearing, Kelly Banks at (202) <br />622-36?_8 (not toll-free numbers). <br />SUPPLEMENTARY INFORMATION: <br />Background <br />This document contains proposed Income Tax Regulations under <br />sPCtion 274(i) added by section 2(b) of Public Law 99-44 (May 24, <br />~), which provides a definition of qualified nonpersonal use <br />vctiicle. Temporary Regulation Sec. 1.274-5T(k), identifying categories <br />of qualified nonpersonal use vehicles, was issued in TD 8061 (1982-2 CB <br />93 (1985)}. A notice of proposed rulemaking was issued by cross- <br />http://frwebgate3.access. gpo.gov/cgi-bin/waisgate. cgi`? WAI SdocID=09682228956+4+0+0& WAISacti... 6/ 10/2008 <br />