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Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation

This document cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026. The proposed regulations would provide that ...

PDF versionFederalRegister.gov
Department of the Treasury
Internal Revenue Service
  1. 26 CFR Part 1
  2. [REG-119882-25]
  3. RIN 1545-BS06

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Cancellation of a notice of public hearing on a proposed rulemaking.

SUMMARY:

This document cancels a public hearing on proposed regulations (REG-119882-25) published in the Federal Register on August 20, 2026. The proposed regulations would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a “Federal public benefit” under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA).

DATES:

The public hearing scheduled for October 14, 2026, at 10 a.m. ET is cancelled.

ADDRESSES:

See public comments submitted electronically via the Federal eRulemaking Portal at www.regulations.gov by searching IRS and (REG-119882-25).

FOR FURTHER INFORMATION CONTACT:

Publications and Regulations Section at (202) 317-6901 (not toll-free numbers) or by email to (preferred).

SUPPLEMENTARY INFORMATION:

A notice of proposed rulemaking and notice of public hearing that appeared in the Federal Register on August 20, 2026 (91 FR 53812) announced that a public hearing was scheduled for October 14, 2026, at 10 a.m. ET. The subject of the hearing is under 26 CFR part 1. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying to submit a request to testify and an outline of the topics to be addressed by October 5, 2026. We did not receive any requests to testify or outlines of topics. Therefore, the public hearing scheduled for October 14, 2026, at 10 a.m. ET is cancelled.

Oluwafunmilayo A. Taylor,

Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure & Administration).

[FR Doc. 2026-20790 Filed 10-8-26; 8:45 am]

BILLING CODE 4831-GV-P

Legal Citation

Federal Register Citation

Use this for formal legal and research references to the published document.

91 FR 64631

Web Citation

Suggested Web Citation

Use this when citing the archival web version of the document.

“Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation,” thefederalregister.org (October 9, 2026), https://thefederalregister.org/documents/2026-20790/application-of-the-personal-responsibility-and-work-opportunity-reconciliation-act-of-1996-to-the-refunded-portion-of-ce.