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TREAS/IRS RIN: 1545-BQ56 Publication ID: Spring 2025 
Title: Higher Interest Rate Payable on Large Corporate Underpayments 
Abstract:

Regulations to update existing regulations regarding interest under section 6621.

 
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 301.6621-3   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 6621   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: REG-123375-22 Drafting attorney: Jamie J. Song (202) 317-3785 Reviewing attorney: Hollie Marx (202) 317-5450 CC:PA:2
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:
Jamie Song
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5562A,
Washington, DC 20224
Phone:202 317-3785