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TREAS/IRS RIN: 1545-BL74 Publication ID: Spring 2025 
Title: Net Investment Income Tax 
Abstract:

These regulations will contain rules under section 1411. These rules will address issues not addressed in the NPRM issued on December 5, 2012, and/or will modify rules from that NPRM. 

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1411   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 1411   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/02/2013  78 FR 72451   
NPRM Comment Period End  03/03/2014 
Final Action  05/00/2026 
Additional Information: REG-130843-13 (Final) Drafter attorney: Alta Li (202) 317-5279 Reviewer attorney: Richard Probst (202) 317-5279 Treasury attorney: N/A CC:PT&E
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK44 
Agency Contact:
Alta Y. Li
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-5279
Fax:855 591-7865
Email: alta.y.li@irscounsel.treas.gov