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TREAS/IRS RIN: 1545-BQ53 Publication ID: Spring 2025 
Title: Updates to Earned Income Tax Credit Regulations 
Abstract:

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.

 
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: 26 CFR 1.32-2   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 32   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Constance Chien
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-6608
Fax:855 576-2334
Email: constance.chien@irscounsel.treas.gov