1545-BN27 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Amendments to Regulations Regarding Education Tax Credits

The final regulations relating to education tax credits under section 25A and information reporting under section 6050S. The IRS and Treasury solicited and received public comments on the proposed rule and are reviewing and considering those comments, to include those submitted after the initial comment period closed. 

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant 26 CFR 1 26 U.S.C. 25A 26 U.S.C. 7805 26 U.S.C. 6050S No NPRM and Notice of Public Hearing 08/02/2016 81 FR 50657 NPRM Comment Period End 10/31/2016 NPRM Comment Period Reopened 02/26/2024 89 FR 14008 NPRM Comment Period Reopened End 04/26/2024 Final Action 05/00/2026 REG-131418-14 (Final) Drafter attorney: YoungNa Lee (202) 317-3467 Reviewer attorney: Sue-Jean Kim (202) 317-4728 Treasury attorney: Maria Dooner (202) 622-7680 CC: ITA No Organizations None No No No No YoungNa Lee Attorney 1545 Internal Revenue Service IRS 202 317-3467 855 576-2338 youngna.lee@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224