Data / Federal rules / 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
The Internal Revenue Service published this proposed rule in the Federal Register on October 9, 2026.
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What the agency says
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).
Key facts
- Document number
- 2026-20790
- Type
- Proposed rule
- Action
- Cancellation of a notice of public hearing on a proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- October 9, 2026
- Dates
- The public hearing scheduled for October 14, 2026, at 10 a.m. ET is cancelled.
- Docket
- REG-119882-25
- Regulation ID (RIN)
- 1545-BS06
- Code of Federal Regulations
- 26 CFR 1
- Pages
- 1
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Everything from the Internal Revenue Service · Published in October 2026
Read from the Federal Register API, last updated 2026-10-23. The document on federalregister.gov is the official record; dates and dockets can change through later corrections. Free to reuse with credit to SpecStream under CC BY 4.0.