1545-BQ59 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Excise Tax on Repurchase of Corporate Stock

These regulations will provide guidance concerning section 4501 of the Internal Revenue Code of 1986, which imposes an excise tax on certain repurchases of corporate stock. The IRS accepted public comments from April 12, 2024, to June 11, 2024.The IRS held a public hearing on August 27, 2024, at which representatives of three organizations spoke.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage No No Not subject to, not significant Not Yet Determined 26 U.S.C. 4501(f) No NPRM 04/12/2024 89 FR 25980 NPRM Comment Period End 06/11/2024 Public Hearing 08/27/2024 89 FR 25981 Final Action 05/00/2026 REG-115710-22 Drafting attorney: Kailee H. Hock (202) 317-6975 Reviewing attorney: Jonathan R. Neuville (202) 317-6847 Treasury attorney: Colin Campbell (202) 622-2721; Theron West Jr. 202-622-5975 CC:CORP No None No No No 1545-BQ60 Related to Kailee Hock H Attorney 1545 Internal Revenue Service IRS 202 317-6975 855 561-0924 kailee.h.farrell@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5134, Washington DC 20224