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TREAS/IRS RIN: 1545-BR87 Publication ID: 2026 
Title: ●Guidance Regarding Modifications to Subpart F by the Additions of ยงยง 951B and 958(b)(4) by the One, Big, Beautiful, Bill Act 
Abstract:

Regulations regarding modifications to subpart F of the Internal Revenue Code and other provisions to implement the additions of §§951B and 958(b)(4) by section 70353 of 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: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Pub. L. 119-21, sec. 70353    26 U.S.C. 7805(a)    26 U.S.C. 951B(a)(2)    26 U.S.C. 951B(d)   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2026 
Additional Information: REG-113605-25 (NPRM) Drafter attorney: Jee Park (202) 317-6786 Reviewer attorney: Kevin Liss (202) 317-5132 Treasury attorneys: Kamela Nelan (202) 622-1540 ; Brenda Zent (202) 622-6894 INTL
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jee Hyun Park
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue, NW , Room 4579,
Washington, DC 20224
Phone:202 317-6786
Fax:855 584-5146
Email: jeehyun.park@irscounsel.treas.gov