1545-BI09 200904 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Election of Reduced Credit Under Section 280C(c)(3) Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No Undetermined 26 CFR 1.280C-4(a) 26 USC 7805 26 USC 280C(c)(3)(c) No NPRM 06/00/2009 REG-130200-08 Drafting attorney: David A. Selig (202) 622-3040 Reviewing attorney: Paul F. Handleman (202) 622-3040 Treasury attorney: Brandon Carlton (202) 622-6865 CC: PSI No No None No No No No James Rider W. 1545 Internal Revenue Service IRS 202 317-4137 855 591-7867 james.w.rider@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 5107, Washington DC 20224