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TREAS/IRS RIN: 1545-BR86 Publication ID: 2026 
Title: ●Base Erosion Minimum Tax Amount Guidance Under Section 59A Related to the One, Big, Beautiful, Bill Act 
Abstract:

Regulations under section 59A to implement amendments made by the One, Big, Beautiful, Bill Act.

 
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: 26 CFR 1.59A-1-10   
Legal Authority: Pub. L. 119-21    26 U.S.C. 59A(i) and 7805(a)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: REG-113666-25 (NPRM) Drafter attorney: Sheila Ramaswamy (202) 317-6938 Reviewer attorney: D. Peter Merkel (202) 317-4919 Treasury attorneys: Jonathan Galin (202) 622-4729 ; Erika Nijenhuis (202) 622-0843 INTL
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Sheila Ramaswamy
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-6938
Fax:855 589-8672
Email: sheila.n.ramaswamy@irscounsel.treas.gov