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TREAS/IRS RIN: 1545-BN27 Publication ID: Fall 2023 
Title: Amendments to Regulations Regarding Education Tax Credits 

The final regulations relating to education tax credits under section 25A.

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   
Legal Authority: 26 U.S.C. 25(A)    26 U.S.C. 7805    26 U.S.C. 6050(S)   
Legal Deadline:  None
Action Date FR Cite
NPRM and Notice of Public Hearing  08/02/2016  81 FR 50657   
NPRM Comment Period End  10/31/2016 
Final Action  06/00/2024 
Additional Information: REG-131418-14 (Final) Drafter attorney: Jalisa Mathis (202) 317-4718 Reviewer attorney: Lisa Mojiri-Azad (202) 317-4718 Treasury attorney: Colin Campbell (202) 622-2297 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: Organizations  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Jalisa D. Mathis
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338