Attorney

1545-BP76 202004 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Section 36B Personal Exemption Deduction and Premium Tax Credit

These proposed regulations provide guidance on how the reduction of the personal exemption deduction to zero in section 151(d)(5) of the Internal Revenue Code (Code) applies to certain sections 36B and 6011 of the Internal Revenue Code relating to the premium tax credit. These proposed regulations affect individuals who claim the premium tax credit.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Not subject to, not significant 26 CFR 1.36B-1 26 CFR 1.36B-2 26 CFR 1.38B-4 26 CFR 1.6011-8 26 U.S.C. 7805 26 U.S.C. 36B No NPRM 06/00/2020 REG-124810-19 (NPRM) Drafting attorney: Suzanne Sinno (202) 317-4222 Reviewing attorney: Lisa Mojiri-Azad (202) 317-4649 Treasury attorney: Kimberly Koch (202) 622-0854 CC:ITA No No None No No No Suzanne Sinno R. Attorney 1545 Internal Revenue Service IRS 202 317-4718 855 576-2338 suzanne.r.sinno@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224