1545-BS06 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 Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) to the Refunded Portion of Certain Federal Refundable Tax Credits

Pursuant to the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA), an alien who is not a qualified alien is not eligible for any Federal public benefit. Regulations are needed to clarify certain issues related to the application of PRWORA to title 26, including identification of credits that may result in a Federal public benefit, the extent to which these credits would result in a Federal public benefit, determination of alien status, and the timing of when such status determination is made.

]]> Substantive, Nonsignificant First Time Published in The Unified Agenda Long-Term Actions No No Not subject to, not significant Not Yet Determined 26 U.S.C. 7805 8 U.S.C. 1614 No NPRM 07/00/2027 REG-119882-25 (NPRM) Drafting attorney: Clara Raymond, 202-317-4718 Reviewing attorney: Angella Warren, 202-317-4718 Treasury attorney: Maria Dooner, 202-622-7680 CC: ITA No Federal No No No No Clara Raymond Attorney 1545 Internal Revenue Service IRS 202 317-4718 clara.l.raymond@irscounsel.treas.gov 1111 Constitution Avenue NW, Washington DC 20224