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TREAS/IRS | RIN: 1545-BP76 | Publication ID: Spring 2021 |
Title: Section 36B Personal Exemption Deduction and Premium Tax Credit | |
Abstract:
These final regulations provide guidance on how the reduction of the personal exemption deduction to zero in section 151(d)(5) of the Internal Revenue Code (Code) applies to certain sections 36B and 6011 of the Internal Revenue Code relating to the premium tax credit. These final regulations affect individuals who claim the premium tax credit. As published on December 1, 2020, the final regulations contain non-substantive errors that need to be corrected; those corrections are pending at the Federal Register. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1.36B-1 26 CFR 1.36B-2 26 CFR 1.38B-4 26 CFR 1.6011-8 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 36B |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-124810-19 (NPRM) Drafter attorney: Suzanne Sinno (202) 317-4222 Reviewer attorney: Lisa Mojiri-Azad (202) 317-4649 Treasury attorney: Kimberly Koch (202) 622-0854 CC:ITA | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
Small Entities Affected: No | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: Suzanne R. Sinno Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 317-4718 Fax:855 576-2338 Email: suzanne.r.sinno@irscounsel.treas.gov |