Data / Federal rules / 2025-14883
Determination of Line of Business for Purposes of No-Additional-Cost Service and Qualified Employee Discount Fringe Benefits
The Internal Revenue Service published this proposed rule in the Federal Register on August 6, 2025. Comments closed on November 4, 2025.
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What the agency says
This document contains proposed regulations that would provide guidance regarding an employer's line or lines of business for purposes of determining the exclusion from gross income for no-additional-cost services or qualified employee discounts provided to employees.
Key facts
- Document number
- 2025-14883
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- August 6, 2025
- Comments due
- November 4, 2025
- Dates
- Written or electronic comments and requests for a public hearing must be received by November 4, 2025.
- Docket
- REG-132805-17
- Regulation ID (RIN)
- 1545-BP09
- Code of Federal Regulations
- 26 CFR 1
- Topics
- Income taxes; Reporting and recordkeeping requirements
- Pages
- 6
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