83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018★ strong match
…)(2)(B) of the Code.
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40.
See
section 4980H(a)(1), (b)(1) of the Code.
See also26 CFR 54.4980H-1(a)(14).
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41. Exchanges are entities established under section 1311 of PPACA through which qualified individuals and qualified employers can purchase health insurance coverage.
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84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019
OF THE TREASURY
Internal Revenue Service
Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 54 are amended as follows:
PART 1—INCOME TAXES Paragraph 1.
The authority citation for part 1 continues to read in part as follows:
Authority:
26 U.S.C. 7805.
* * * * *
Par 2.
Section 1.36B-0 is amended by—
a. Adding…
88 FR 75744 — Federal Independent Dispute Resolution Operations IRCProposed Rules (FR)Proposed Nov 3, 2023★ strong match
…(
TMA IV).
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9.
88 FR 65888 (Sept. 26, 2023).
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10. 86 FR 36888; 26 CFR 54.9816-6T(d)(1)(iii), 29 CFR 2590.716-6(d)(1)(iii), and 45 CFR 149.140(d)(1)(iii). For guidance regarding the certification statement in light of the decision in
TMA III, see
U.S. Department of Health and Human Serv…
Notice 2026-27 — This notice specifies updated static mortality tables to be used for defined benefit pension plans under § 430(h)(3)(A) of the Code and section 303(h)(3)(A) of… IRCNoticesMay 18, 2026related by meaning
Applicability Date
Proposed § 48.6435-1 would apply to removals of eligible dyed fuel occurring on or after December 31, 2025. See section 7805(b)(2). Special Analyses
I. Regulatory Planning and Review
These proposed regulations are not subject to review under section 6(b) of Executive Order 12866 pursuant to the Memor…
85 FR 31710 — Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction IRCProposed Rules (FR)Proposed May 27, 2020
…y Department and the IRS participated in the development of the regulations.
List of Subjects in 26 CFR Part 1
Income taxes
Reporting and recordkeeping requirements
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1.
The authority cita…
85 FR 76976 — Guidance Clarifying Premium Tax Credit Unaffected by Suspension of Personal Exemption Deduction IRCFinal Rules (FR)Dec 1, 2020
36B-4(a)(1)(ii)(B) and (C).
4. Revising the entry for § 1.36B-4(c).
The revisions read as follows:
§ 1.36B-1 Premium tax credit definitions.
* * * * * (d) Family and family size.
(1) In general.
(2) Special rule for tax years to which section 151(d)(5) applies.
* * * * *
(o) Applicability dates.
§ 1.36B-2 Eligibility f…
91 FR 33900 — Federal Independent Dispute Resolution Operations IRCFinal Rules (FR)Jun 4, 2026★ strong match
…s Security Administration
For the reasons stated in the preamble, the Department of Labor amends 29 CFR part 2590 as set forth below:
( printed page 34059)
PART 2590—RULES AND REGULATIONS FOR GROUP HEALTH PLANS
9. The authority citation for part 2590 continues to read as follows:
Authority:
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019
…individuals and qualified employers can purchase health coverage.
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11.
See section 36B(c)(2)(C)(iii) and §§ 1.36B-2(c)(3) and 1.36B-3(c).
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12.
See § 1.36B-2(c)(3)(v)(C). The required contribution percentage for 2020 is 9.78 percent (see Rev. Proc. 2019-29).
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13.
See se…
78 FR 218 — Shared Responsibility for Employers Regarding Health Coverage IRCProposed Rules (FR)Proposed Jan 2, 2013
c)(2)(C) and § 1.36B-2(c)(3). Regulations under section 36B were published on May 23, 2012 (77 FR 30377), as corrected on July 13, 2012 (77 FR 41270). B. Affordable Coverage
1. In General
Generally, section 4980H(b) liability may arise because, with respect to a full-time employee who has been certified to the employer…
Notice 2018-84 — Notice 2018–84 provides interim guidance clarifying how the suspension of the personal exemption deduction in § 151(d)(5) of the Tax Cuts and Jobs Act applies … IRCNoticesNov 5, 2018
…an individual with respect to whom a taxpayer is allowed a deduction) under section 151.”). Section 36B allows a premium tax credit to eligible individuals who enroll themselves, their spouse, or any dependent (as defined in § 152) in a qualified health plan through an Exchange, and § 6011 provides general rules relate…
87 FR 80501 — Use of an Electronic Medium To Make Participant Elections and Spousal Consents IRCProposed Rules (FR)Proposed Dec 30, 2022related by meaning
…general applicability date.
Section 1.401(a)-21, as it appeared in the April 1, 2022, edition of 26 CFR part 1, applies for periods before the general applicability date in paragraph (g)(1) of this section.
Melanie R. Krause,
Acting Deputy Commissioner for Services and Enforcement.
Footnotes
1.
The 2006 final regulati…
IRCProposed Rules (FR)Proposed May 13, 2026related by meaning
Similarly, the proposed notice requirements at paragraphs (c)(3)(ix)(D) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and paragraph (b)(3)(ix)(D) of 45 CFR 146.145 are separate requirements that can stand independently of the standards under paragraphs (c)(3)(ix)(A), (B), and (C) of 26 CFR 54.9831-1, and 29 CFR 2590.732 and…
IRCRegulationsMar 14, 2019related by meaning
[Reserved]
75 FR 38700 — Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transac… IRCFinal Rules (FR)Jul 6, 2010related by meaning
ection is applicable on July 6, 2007.
§ 54.6011-1T
[Amended]
Par. 10. Section § 54.6011-1T(c) & (d) are removed.
PART 301—PROCEDURE AND ADMINISTRATION Par. 11. The authority citation for part 301 continues to read, in part, as follows:
Authority:
26 U.S.C. 7805 * * *
Par. 12. Section 301.6011(g)-1 is added to read as f…
86 FR 708 — Regulatory Capital Treatment for Investments in Certain Unsecured Debt Instruments of Global Systemically Important U.S. Bank Holding Companies, Certain Interm… IRCFinal Rules (FR)Jan 6, 2021
2 (FDIC) (“synthetic exposure”).
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32.
See 12 CFR 3.2 (OCC); 12 CFR 217.2 (Board); 12 CFR 324.2 (FDIC) (“investment in the capital of an unconsolidated financial institution” and “indirect exposure”).
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33.
See 12 CFR 44.4 (OCC); 12 CFR 248.4 (Board); 12 CFR 351.4 (FDIC).
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REG-138362-04 — Proposed regulations under section 401 of the Code provide guidance on the use of electronic media to provide certain notices to recipients or to transmit part… IRCProposed Rules (FR)Proposed Aug 15, 2005related by meaning
o read as follows:
§1.417(a)(3)-1 Required explanation of qualified joint and survivor annuity and qualified preretirement survivor annuity.
(a) * * * (3) * * * A section 417(a)(3) explanation must be a written explanation. First class mail to the last known address of the participant is an acceptable delivery method f…
IRCRegulationsDec 30, 2016related by meaning
(b) (b) Effective/applicability date. This section is applicable for periods after December 31, 2014.
IRCCourt RulingsApr 14, 2005related by meaning
ontracts with the agencies.
Title 48 C.F.R. sec. 45.302-1(a) (2004) permits an agency to
furnish facilities to contractors, inter alia, for support of industrial preparedness programs and as otherwise authorized by
law or regulation. Title 48 C.F.R. sec. 45.302-3(a) (2004)
permits an agency to provide facilities to a c…
90 FR 23303 — Request for Information Regarding the Prescription Drug Machine-Readable File Requirement in the Transparency in Coverage Final Rule IRCProposed Rules (FR)Proposed Jun 2, 2025
.210(a)(2)(xi).
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20.
26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D).
21. The TiC final rules also clarify that nothing in 26 CFR 54.9815-2715A3(b)(1)(iii)(D), 29 CFR 2590.715-2715A3(b)(1)(iii)(D), and 45 CFR 147.212(b)(1)(iii)(D) requires th…
Notice 2026-31 — This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for April 2026 used under § 417(e)(3)(D), the 24… IRCNoticesJun 1, 2026related by meaning
ermits nondiscrimination testing relief where a sponsor provides certain “make-whole” contributions to a defined contribution plan.
2. Section 401(b): Section 316 of the SECURE 2.0 Act amended section 401(b) of the Code to provide that if an employer amends a plan to increase accrued benefits effective as of any date d…