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TREAS/IRS RIN: 1545-BR85 Publication ID: 2026 
Title: ●Guidance Related to Foreign Derived Deduction Eligible Income and Net CFC Tested Income Under Section 250 
Abstract:

Regulations will propose to implement the amendments made to §250 by section 70322 of the One, Big, Beautiful Bill Act for determining a U.S. corporation’s foreign derived deduction eligible income.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Regulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Pub. L. 119-21    26 U.S.C. 250    26 U.S.C. 7805(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: REG-117130-25 (NPRM) Drafter attorney: Stefan Pruessmann (202) 317-4214 Reviewer attorney: Michelle Ng (202) 317-6989 Treasury attorney: Paul Crispino (202) 963-9824; Husefa Mun (202) 821-2011 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:
Stefan A. Pruessmann
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW , Room 4579 ,
Washington, DC 20224
Phone:202 317-4214
Fax:855 589-8673
Email: stefan.a.pruessmann@irscounsel.treas.gov