Treasury Department Proposed Rule

2026-20790: Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation

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Summary

This document cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026. The proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a "Federal public benefit" under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA).

The agency’s own summary, as published.

The rule, in full

344 words as published, October 09, 2026. View the original →

Federal Register, Volume 91 Issue 195 (Friday, October 9, 2026) [Federal Register Volume 91, Number 195 (Friday, October 9, 2026)] [Proposed Rules] [Page 64631] From the Federal Register Online via the Government Publishing Office [www.gpo.gov] [FR Doc No: 2026-20790] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-119882-25] RIN 1545-BS06 Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation

Agency

Internal Revenue Service (IRS), Treasury.

Action

Cancellation of a notice of public hearing on a proposed rulemaking. -----------------------------------------------------------------------

Summary

This document cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026. The proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a ``Federal public benefit'' under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA).

Dates

The public hearing scheduled for October 14, 2026, at 10 a.m. ET is cancelled.

Addresses

See public comments submitted electronically via the Federal eRulemaking Portal at https://www.regulations.gov by searching IRS and (REG-119882-25).

For Further Information Contact

Publications and Regulations Section at (202) 317-6901 (not toll-free numbers) or by email to [email protected] (preferred).

Supplementary Information

A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on August 20, 2026 (91 FR 53812) announced that a public hearing was scheduled for October 14, 2026, at 10 a.m. ET. The subject of the hearing is under 26 CFR part 1. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying to submit a request to testify and an outline of the topics to be addressed by October 5, 2026. We did not receive any requests to testify or outlines of topics. Therefore, the public hearing scheduled for October 14, 2026, at 10 a.m. ET is cancelled. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration). [FR Doc. 2026-20790 Filed 10-8-26; 8:45 am] BILLING CODE 4831-GV-P

What this changes

Amends 1 part of the Code of Federal Regulations — the standing rules this notice rewrites.

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