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TREAS/IRS

RIN: 1545-BL78

Publication ID: Spring 2015

Title: Alternative Simplified Credit Under Section 41(c)(5)
Abstract: The regulations will permit taxpayers to elect the Alternative Simplified Credit on an amended return for a taxpayer if they have not claimed the regular credit for that tax year.
Agency: Department of the Treasury(TREAS)	Priority: Substantive, Nonsignificant
RIN Status: Previously published in the Unified Agenda	Agenda Stage of Rulemaking: Completed Actions
Major: No	Unfunded Mandates: No
CFR Citation: 26 CFR 1
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 41

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	06/03/2014	79 FR 31892
NPRM Comment Period End	09/02/2014
Outline of Topics Due	09/02/2014
Final Action Completed by TD 9712	02/27/2015	80 FR 10587
Final Action Effective	02/27/2015

Additional Information: REG-133495-13 Drafting attorney: David Selig (202) 317-4137 Reviewing attorney: Christopher Wilson (202) 317-4137 Treasury attorney: Alexa Claybon (202) 622-6865 CC:PSI
Regulatory Flexibility Analysis Required: No	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Related RINs: Related to 1545-BL79
Agency Contact: James W. Rider Attorney-Advisor (Tax) Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5107, Washington, DC 20224 Phone:202 317-4137 Fax:855 591-7867 Email: james.w.rider@irscounsel.treas.gov