View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BN27 Publication ID: Spring 2025 
Title: Amendments to Regulations Regarding Education Tax Credits 
Abstract:

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. 

 
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 1   
Legal Authority: 26 U.S.C. 25A    26 U.S.C. 7805    26 U.S.C. 6050S   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
YoungNa Lee
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-3467
Fax:855 576-2338
Email: youngna.lee@irscounsel.treas.gov