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TREAS/IRS RIN: 1545-BS06 Publication ID: 2026 
Title: ●Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) to the Refunded Portion of Certain Federal Refundable Tax Credits 
Abstract:

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.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Long-Term Actions 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Not subject to, not significant 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    8 U.S.C. 1614   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2027 
Additional Information: 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
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Clara Raymond
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4718
Email: clara.l.raymond@irscounsel.treas.gov