Data / Federal rules / 2024-03862
Reporting for Qualified Tuition and Related Expenses, Education Tax Credits; Comment Period Reopening
The Internal Revenue Service published this proposed rule in the Federal Register on February 26, 2024. Comments closed on April 26, 2024.
SpecStream is the live web data engine for teams and agents. It reads every rule and proposed rule in the Federal Register each morning, and this page is that reading. Name your industry once and new rules, comment deadlines and effective dates arrive in your sheet, CRM, Slack or agent as they are published.
What the agency says
The Department of the Treasury and the IRS are reopening the comment period for REG-131418-14, relating to the reporting requirements for qualified tuition and related expenses under Section 6050S, as well as to the proposed amendments to the regulations on the education tax credits under section 25A.
Key facts
- Document number
- 2024-03862
- Type
- Proposed rule
- Action
- Notice of proposed rulemaking; reopening of comment period
- Agency
- Treasury Department; Internal Revenue Service
- Published
- February 26, 2024
- Comments due
- April 26, 2024
- Dates
- The comment period for REG-131418-14, 81 FR 50657 (August 2, 2016) is reopened, and additional written or electronic comments and requests for a public hearing must be received by April 26, 2024.
- Docket
- REG-131418-14
- Regulation ID (RIN)
- 1545-BN27
- Code of Federal Regulations
- 26 CFR 1; 26 CFR 301
- Pages
- 1
Other documents from the Internal Revenue Service
| Document | Type | Published |
|---|---|---|
| Guidance Under Section 355 Concerning Device and Active Trade or Business; Partial Withdrawal 2026-21568 | Proposed rule | Oct 21 |
| Regulations Regarding Payment of Tax by Commercially Acceptable Means 2026-21267 | Final rule | Oct 19 |
| Non-Applicability of Section 357(c) to Consolidated Groups 2026-21253 | Final rule | Oct 16 |
| Premium Tax Credit 2026-21056 | Proposed rule | Oct 15 |
| Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation 2026-20790 | Proposed rule | Oct 9 |
| Transparency in Coverage 2026-20447 · significant | Final rule | Oct 6 |
| Federal Scholarship Tax Credit 2026-20277 | Proposed rule | Oct 2 |
| Federal Scholarship Tax Credit 2026-20264 | Final rule | Oct 2 |
Everything from the Internal Revenue Service · Published in February 2024
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.