1545-BQ53 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Updates to Earned Income Tax Credit Regulations

The amendments to the Earned Income Tax Credit regulations would update and clarify the requirements under section 32 of the Internal Revenue Code to reflect certain legislative changes made to that section.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other 26 CFR 1.32-2 26 U.S.C. 7805 26 U.S.C. 32 No NPRM 05/00/2026 REG-118228-22 (NPRM) Drafter attorney: Constance Chien (202) 317-6608 Reviewer attorney: Martin Osborne (202) 317-4897 Treasury attorney: Maria Dooner (202) 622-7680, Vivek Chandrasekhar (202) 622-1082 CC: ITA No No None No No No No Constance Chien Attorney 1545 Internal Revenue Service IRS 202 317-6608 855 576-2334 constance.chien@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224