1545-BQ71 202504 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance Related to the Foreign Tax Credit under Sections 901 and 903 and Other Sections of the Internal Revenue Code, including in Light of Executive Order 14219

Proposed regulations regarding the foreign tax credit under sections 901 and 903 and other sections of the Internal Revenue Code.  These proposed regulations will include modifications to the foreign tax credit rules issued under T.D. 9959 to address issues raised by taxpayers and other stakeholders, modifications in light of Executive Order 14219 and other issues.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage Undetermined No Other Not Yet Determined 26 U.S.C. 7805 No NPRM 05/00/2026 REG-104955-23 (NPRM) Drafter attorney: Hayley Rassuchine (202) 317-6936 Reviewer attorney: Tracy Villecco (202) 317-6936 Treasury attorney: Isaac Wood (202) 622-1011 and Deborah Tarwasokono (202) 557-0817 CC:INTL Undetermined None No No Yes Hayley Rassuchine Ann Attorney 1545 Internal Revenue Service IRS 202 317-5282 855 584-5147 hayley.rassuchine2@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 4579, Washington DC 20224