1545-BS04 202510 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Section 6435 Dyed Fuel

26 U.S.C. 6435 provides for a refund of 26 U.S.C. 4081 tax paid on eligible previously taxed dyed diesel fuel and dyed kerosene.  A Notice of Proposed Rulemaking will provide guidance regarding the implementation of 26 U.S.C. 6435, including who may make a claim for refund and how to qualify for a refund under 26 U.S.C. 6435.  These proposed regulations for 26 U.S.C. 6435 will also be issued as Temporary Regulations to provide authority for the IRS and taxpayers to rely on.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Proposed Rule Stage No No Not subject to, not significant 26 CFR 48.6435 – 1T (New) 26 CFR 48.6435 – 1 (New) 26 U.S.C. 6435 26 U.S.C. 7805 Statutory NPRM 03/02/2026 Statutory Other 03/02/2026 Temporary regulations Section 70525(c) of Pub. L. 119-21 provides that 26 U.S.C. 6435 goes into effect on 12/31/25. No NPRM 07/00/2026 NPRM Comment Period End 04/00/3000 Interim Final Rule 07/00/2026 Interim Final Rule Comment Period End 08/00/3000 Interim Final Rule Effective 07/00/2026 Final Action To Be Determined Final Action Effective 12/00/3000 REG-119294-25 Drafting attorney: Danielle Mayfield, (202) 317- 5255 Reviewing attorney: Jennifer Golden, (202) 317- 4641 Treasury attorney: Sarah Jane Bever-Chritton, (202) 579 - 2585 CC: ECE Undetermined Undetermined No No No Danielle Mayfield J. Attorney 1545 Internal Revenue Service IRS 202 317-5255 danielle.j.mayfield@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224