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TREAS/IRS RIN: 1545-BQ59 Publication ID: Spring 2025 
Title: Excise Tax on Repurchase of Corporate Stock 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 4501(f)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
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 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BQ60 
Agency Contact:
Kailee H Hock
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5134,
Washington, DC 20224
Phone:202 317-6975
Fax:855 561-0924
Email: kailee.h.farrell@irscounsel.treas.gov