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TREAS/IRS RIN: 1545-BQ71 Publication ID: Spring 2025 
Title: 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 
Abstract:

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.

 
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: Undetermined  Unfunded Mandates: No 
EO 14192 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/00/2026 
Additional Information: 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
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
Hayley Ann Rassuchine
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4579,
Washington, DC 20224
Phone:202 317-5282
Fax:855 584-5147
Email: hayley.rassuchine2@irscounsel.treas.gov