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TREAS/IRS

RIN: 1545-BQ21

Publication ID: Spring 2024

Title: Proposed Regulations to Update the Rehabilitation Credit Regulations in Section 1.48-12
Abstract: These proposed regulations will address section 1.48-12 to update regulations to reflect statutory changes, remove obsolete rules, and revise certain reporting procedures related to claiming the rehabilitation 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
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 46 to 50

Legal Deadline: None

Timetable:

Action	Date	FR Cite
NPRM	12/00/2024

Additional Information: REG-118587-21 (NPRM) Drafter attorney: David H McDonnell (202) 317-4137 Reviewer attorney: Barbara J. Campbell (202) 317-4137 Treasury attorney: Jarrett Jacinto (202) 997-5410 and Jennifer Bernardini (202) 622-6473 CC:PSI:5
Regulatory Flexibility Analysis Required: Undetermined	Government Levels Affected: None
Federalism: No
Included in the Regulatory Plan: No
RIN Data Printed in the FR: No
Agency Contact: David H. McDonnell Attorney-Advisor (Tax) 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: david.h.mcdonnell@irscounsel.treas.gov