1545-BN66 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Mileage Awards Under IRC 4261(e)(3)

The regulatory action prescribes rules related to the application of the tax imposed by 26 U.S.C. 4261 to amounts paid to an air carrier (or any related person) for the right to provide mileage awards for (or other reductions in the cost of) any transportation of persons by air.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 49 26 U.S.C. 7805 26 U.S.C. 4261(e)(3)(C) No NPRM 06/00/2018 REG-126533-16 (NPRM) Drafter attorney: Michael Beker (202) 317-6855 Reviewer attorney: Stephanie Bland (202) 317-6855 Treasury attorney: Hannah Hawkins (202) 622-3351 CC:PSI No No None No No No No Julia Barlow Attorney 1545 Internal Revenue Service IRS 202 317-7098 julia.c.barlow@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5316, Washington DC 20224