[Federal Register Volume 75, Number 67 (Thursday, April 8, 2010)]
[Notices]
[Page 18015]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-7931]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Credit for Renewable Electricity Production, Refined Coal 
Production, and Indian Coal Production, and Publication of Inflation 
Adjustment Factors and Reference Prices for Calendar Year 2010; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to publication of inflation adjustment factors and 
reference prices for calendar year 2010.

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SUMMARY: This document contains a correction to publication of 
inflation adjustment factors and reference prices for calendar year 
2010 that was published in the Federal Register on Thursday, April 1, 
2010 at 75 FR 16576 determining the availability of the credit for 
renewable electricity production, refined coal production, and Indian 
coal production under section 45.

FOR FURTHER INFORMATION CONTACT: Philip Tiegerman, (202) 622-3110 (not 
a toll-free call).

SUPPLEMENTARY INFORMATION: 

Background

    The publication of inflation adjustment factors and reference 
prices for calendar year 2010 that is the subject of this correction is 
required by section 45(e)(2)(a) of the Internal Revenue Code (26 U.S.C. 
45(e)(2)(A)), section 45(e)(8)(C) (26 U.S.C. 45(e)(8)(C)), and section 
45(e)(10)(C) (26 U.S.C. 45(e)(10)(C)).

Need for Correction

    As published, the publication of inflation adjustment factors and 
reference prices for calendar year 2010 contains an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of inflation adjustment factors and 
reference prices for calendar year 2010, which was the subject of FR 
Doc. 2010-7263, is corrected as follows:
    On page 16576, column 3, under the paragraph heading ``Credit 
Amount by Qualified Energy Resource and Facility, Refined Coal, and 
Indian Coal:'', Line 26, the language ``is 2.15 cents per kilowatt hour 
on the'' is corrected to read ``is 2.2 cents per kilowatt hour on 
the''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2010-7931 Filed 4-7-10; 8:45 am]
BILLING CODE 4830-01-P