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TREAS/IRS RIN: 1545-BP56 Publication ID: Fall 2020 
Title: Regulations to Address the Amendments to Section 47, the Rehabilitation Credit  
Abstract:

These final regulations will address the amendments to section 47 by section 13402 of the Tax Cuts and Jobs Act.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: 26 CFR 1.47-7   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 47   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  05/22/2020  85 FR 31096   
NPRM Comment Period End  07/21/2020 
Final Action  11/00/2020 
Additional Information: REG-124327-19 (NPRM) Drafter attorney: Barbara Campbell (202) 317-5121 Reviewer attorney: James Holmes (202) 317-5114 Treasury attorney: Jarrett Jacinto (202) 622-35305 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Barbara J. Campbell
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5106,
Washington, DC 20224
Phone:202 317-4137
Fax:855 591-7867
Email: barbara.j.campbell@irscounsel.treas.gov