Base
Proposed Rule2026-207902026-10-09

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

Treasury Department, Internal Revenue Service

Abstract

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).

Action & Dates

Action
Cancellation of a notice of public hearing on a proposed rulemaking.
Dates
The public hearing scheduled for October 14, 2026, at 10 a.m. ET is cancelled.

CFR References

Document Excerpt

Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Department of the Treasury Internal Revenue Service 26 CFR Part 1 [REG-119882-25] RIN 1545-BS06 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 publichearings@irs.gov (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…

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Related Documents

Other Federal Register documents from the same docket.

Full Document

Citation: 91 FR 64631