Data / Federal rules / 2025-00728
Certain Employee Remuneration in Excess of $1,000,000 Under Internal Revenue Code Section 162(m)
The Internal Revenue Service published this proposed rule in the Federal Register on January 16, 2025.
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What the agency says
This document sets forth proposed regulations under section 162(m) of the Internal Revenue Code, which limits the deduction for certain employee remuneration in excess of $1,000,000 for Federal income tax purposes. These proposed regulations implement the amendments made to section 162(m) by the American Rescue Plan Act of 2021. These proposed regulations would affect publicly held corporations.
Key facts
- Document number
- 2025-00728
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 16, 2025
- Dates
- Written or electronic comments and requests for a public hearing must be received by March 17, 2025.
- Docket
- REG-118988-22
- Regulation ID (RIN)
- 1545-BQ87
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 9
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Everything from the Internal Revenue Service · Rules on income taxes · Rules on reporting and recordkeeping requirements · Published in January 2025
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