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TREAS/IRS RIN: 1545-BQ87 Publication ID: Spring 2025 
Title: Guidance Under Section 162(m) 
Abstract:

These final regulations provide guidance under 162(m). Section 162(m)(1) generally limits the allowable deduction for a taxable year for applicable employee remuneration by any publicly held corporation paid with respect to a covered employee. Section 162(m) was amended by the American Rescue Plan Act of 2021 (Act) (Pub.L.117-2, 135Stat.206 (2021)). The Act amended the definition of covered employee. The regulations provide guidance for this amendment.

 
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: Not subject to, not significant 
CFR Citation: 26 CFR 1   
Legal Authority: 26 U.S.C. 162(m)    26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2025 
Final Action  05/00/2026 
Additional Information: Drafting attorney: Ilya Enkishev, (202) 317-5600 Reviewing attorney: Thomas Scholz, (202) 317-5600 Treasury attorney: Boyd Brown, (771) 201-0022 CC: EEE REG-118988-22
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Ilya E. Enkishev
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5039,
Washington, DC 20224
Phone:202 317-4598
Fax:885 595-5263
Email: ilya.e.enkishev@irscounsel.treas.gov