View Rule

View EO 12866 Meetings Printer-Friendly Version     Download RIN Data in XML
TREAS/IRS RIN: 1545-BH34 Publication ID: Fall 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.

 
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
Timetable:
Action Date FR Cite
NPRM  08/11/2008  73 FR 46572   
Outlines of Topics Due  11/03/2008    
NPRM Comment Period End  11/10/2008    
Public Hearing  12/12/2008    
Second NPRM  07/00/2021 
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