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TREAS/IRS | RIN: 1545-BH34 | Publication ID: Spring 2020 |
Title: Regulations Under Section 45D That Revise and Clarify Certain Rules Relating to the New Markets Tax Credit | |
Abstract:
On August 11, 2008, proposed regulations, 73 FR 46572, relating to new market tax credit recapture under section 45D, were issued. Because more than a decade has passed since the issuance of the proposed regulations, and because industry practices have evolved during that time, new amendments are proposed to the regulations under section 45D to clarify certain rules relating to the New Markets Tax Credit. |
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Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 45D(i) |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-149404-07 Drafter attorney: Dillon Taylor (202) 317-4137 Reviewer attorney: Jian H. Grant (202) 317-4137 Treasury attorney: Hannah B. Hawkins (202) 622-3351 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 | |
Agency Contact: Dillon J. Taylor Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-3734 Email: dillon.j.taylor@irscounsel.treas.gov |