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TREAS/IRS RIN: 1545-BQ21 Publication ID: Spring 2025 
Title: Proposed Regulations to Update the Rehabilitation Credit Regulations in Section 1.48-12 
Abstract:

These proposed regulations will address section 1.48-12 to update regulations to reflect statutory changes, remove obsolete rules, and revise certain reporting procedures related to claiming the rehabilitation credit.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 46 to 50   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-118587-21 (NPRM) Drafter attorney: Lani Sinfield (202) 317-4137 Reviewer attorney: Barbara J. Campbell (202) 317-4137 Treasury attorney: Praveen Ayyagari (202) 997-5410 CC:ECE:B01
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Lani Sinfield
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5107,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: lani.m.sinfield@irscounsel.treas.gov