dockets: IRS-2026-1057

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id agency_id title docket_type last_modified object_id rin dkabstract category subtype keywords program short_title effective_date organization attrs_raw attr_source
IRS-2026-1057 IRS Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits (REG-119882-25) Rulemaking 2026-09-22T18:53:10Z 0b000064b946bfca 1545-BS06 These proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a “Federal public benefit” under Title IV of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) that cannot be paid to aliens who are not qualified aliens under PRWORA. These regulations would affect taxpayers claiming the adoption tax credit, the American opportunity tax credit, the child tax credit, and the earned income credit. This document also provides public notice of changes regarding eligibility for the refunded portion of such Federal income tax credits under PRWORA.     ["password"]       CC:ITA {"displayProperties": [{"name": "organization", "label": "Organization", "tooltip": "Identifies docket's (a regulatory action) orginating agency and/or department, equivalents: Division, Pre-EDOCKET ID."}], "keywords": ["password"], "modifyDate": "2026-09-22T18:53:10Z", "dkAbstract": "These proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a \u201cFederal public benefit\u201d under Title IV of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA) that cannot be paid to aliens who are not qualified aliens under PRWORA. These regulations would affect taxpayers claiming the adoption tax credit, the American opportunity tax credit, the child tax credit, and the earned income credit. This document also provides public notice of changes regarding eligibility for the refunded portion of such Federal income tax credits under PRWORA.", "agencyId": "IRS", "program": null, "shortTitle": null, "subType2": null, "title": "Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits (REG-119882-25)", "generic": null, "field1": null, "docketType": "Rulemaking", "petitionNbr": null, "rin": "1545-BS06", "organization": "CC:ITA", "legacyId": null, "subType": null, "category": null, "field2": null, "effectiveDate": null, "objectId": "0b000064b946bfca"} single_get

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