Data / Federal rules / 2024-31462
Excise Tax on Designated Drugs
The Internal Revenue Service published this proposed rule in the Federal Register on January 2, 2025.
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What the agency says
This document contains proposed regulations relating to the excise tax on certain sales of designated drugs by manufacturers, producers, and importers during statutorily defined periods. The proposed regulations would provide substantive rules that relate to the imposition and calculation of the tax. The proposed regulations would affect manufacturers, producers, and importers of designated drugs that sell such drugs during statutorily defined periods.
Key facts
- Document number
- 2024-31462
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking
- Agency
- Treasury Department; Internal Revenue Service
- Published
- January 2, 2025
- Dates
- Written or electronic comments and requests for a public hearing must be received by March 3, 2025. Requests for a public hearing must be submitted as prescribed in the "Comments and Requests for a Public Hearing" section.
- Docket
- REG-115560-23
- Regulation ID (RIN)
- 1545-BQ92
- Code of Federal Regulations
- 26 CFR 47
- Topics
- Excise taxes
- Pages
- 10
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Everything from the Internal Revenue Service · Rules on excise taxes · Published in January 2025
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.