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Notice2025-18332

Semiannual Agenda

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Published

September 22, 2025

Issuing agencies

Treasury Department

Abstract

This notice is given pursuant to the requirements of the Regulatory Flexibility Act and Executive Order 12866 ("Regulatory Planning and Review"), as amended, which require the publication by the Department of a semiannual agenda of regulations.

Full Text

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[Federal Register Volume 90, Number 181 (Monday, September 22, 2025)]
[Proposed Rules]
[Pages 45554-45559]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-18332]

[[Page 45553]]

Vol. 90

Monday,

No. 181

September 22, 2025

Part XIII

Department of the Treasury

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Semiannual Regulatory Agenda

Federal Register / Vol. 90, No. 181 / Monday, September 22, 2025 /
Unified Agenda

[[Page 45554]]

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DEPARTMENT OF THE TREASURY

31 CFR Subtitles A and B

Semiannual Agenda

AGENCY: Department of the Treasury.

ACTION: Semiannual Regulatory Agenda.

-----------------------------------------------------------------------

SUMMARY: This notice is given pursuant to the requirements of the
Regulatory Flexibility Act and Executive Order 12866 (``Regulatory
Planning and Review''), as amended, which require the publication by
the Department of a semiannual agenda of regulations.

FOR FURTHER INFORMATION CONTACT: The Agency contact identified in the
item relating to that regulation.

SUPPLEMENTARY INFORMATION: The semiannual regulatory agenda includes
regulations that the Department has issued or expects to issue and
rules currently in effect that are under departmental or bureau review.
The complete Unified Agenda will be available online at
<a href="http://www.reginfo.gov">www.reginfo.gov</a> and <a href="http://www.regulations.gov">www.regulations.gov</a>, in a format that offers users
an enhanced ability to obtain information from the Agenda database.
Because publication in the Federal Register is mandated for the
regulatory flexibility agenda required by the Regulatory Flexibility
Act (5 U.S.C. 602), Treasury's printed agenda entries include only:
(1) Rules that are in the regulatory flexibility agenda, in
accordance with the Regulatory Flexibility Act, because they are likely
to have a significant economic impact on a substantial number of small
entities; and
(2) Rules that have been identified for periodic review under
section 610 of the Regulatory Flexibility Act.
Printing of these entries is limited to fields that contain
information required by the Regulatory Flexibility Act's Agenda
requirements. Additional information on these entries is available in
the Unified Agenda available on the internet.
The semiannual agenda of the Department of the Treasury conforms to
the Unified Agenda format developed by the Regulatory Information
Service Center (RISC).

Michael Briskin,
Deputy Assistant General Counsel for General Law and Regulation.

Financial Crimes Enforcement Network--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
143....................... Revisions to Customer Due 1506-AB60
Diligence Requirements
for Financial
Institutions.
------------------------------------------------------------------------

Financial Crimes Enforcement Network--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
144....................... Anti-Money Laundering and 1506-AB52
Countering the Financing
of Terrorism Programs.
------------------------------------------------------------------------

Financial Crimes Enforcement Network--Long-Term Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
145....................... Customer Identification 1506-AB66
Programs for Registered
Investment Advisers and
Exempt Reporting Advisers.
------------------------------------------------------------------------

Financial Crimes Enforcement Network--Completed Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
146....................... Amendments to the 1506-AB36
Definition of Broker or
Dealer in Securities
(Crowd Funding).
147....................... Clarification of the 1506-AB41
Requirement to Collect,
Retain, and Transmit
Information on
Transactions Involving
Convertible Virtual
Currencies and Digital
Assets With Legal Tender
Status.
148....................... Section 6110. Bank Secrecy 1506-AB50
Act Application to
Dealers in Antiquities
and Assessment of Bank
Secrecy Act Application
to Dealers in Arts.
149....................... Section 6212. Pilot 1506-AB51
Program on Sharing of
Information Related to
Suspicious Activity
Reports Within a
Financial Group.
150....................... Anti-Money Laundering 1506-AB61
Regulations for
Commercial Real Estate
Transfers.
------------------------------------------------------------------------

Comptroller of the Currency--Proposed Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
151....................... Rescinding and Amending 1557-AF32
Regulations Consistent
with Executive Order
14219 (Section 610
Review).
------------------------------------------------------------------------

[[Page 45555]]

Customs Revenue Function--Completed Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
152....................... Entry of Low-Value 1515-AE84
Shipments.
------------------------------------------------------------------------

Internal Revenue Service--Final Rule Stage
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
153....................... Base erosion and anti- 1545-BR20
abuse tax (Section 610
Review).
------------------------------------------------------------------------

Internal Revenue Service--Completed Actions
------------------------------------------------------------------------
Regulation
Sequence No. Title Identifier No.
------------------------------------------------------------------------
154....................... Credit for Production of 1545-BQ97
Clean Hydrogen (Section
45V).
155....................... Clean Electricity 1545-BR17
Investment and Production
Credits (Sections 45Y and
48E).
156....................... Special Rules for Certain 1545-BR26
Facilities Placed In
Service in Connection
With Low-Income
Communities.
157....................... Enhancing Coverage of 1545-BR35
Preventive Services under
the Affordable Care Act.
158....................... Gross Proceeds Reporting 1545-BR39
by Brokers Regularly
Providing Services
Effectuating Digital
Asset Sales.
------------------------------------------------------------------------

------------------------------------------------------------------------
Department of the Treasury (TREAS)
-------------------------------------------
Financial Crimes Enforcement Network Proposed Rule Stage
(FINCEN)

------------------------------------------------------------------------

143. REVISIONS TO CUSTOMER DUE DILIGENCE REQUIREMENTS FOR FINANCIAL
INSTITUTIONS [1506-AB60]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336;
Abstract: FinCEN intends to issue a notice of proposed rulemaking
entitled ``Revisions to Customer Due Diligence Requirements for
Financial Institutions,'' relating to Section 6403(d) of the Corporate
Transparency Act (CTA). Section 6403(d) of the CTA requires FinCEN to
revise its customer due diligence requirements for financial
institutions to account for the changes created by the beneficial
ownership information reporting and access requirements set out in the
CTA.
Timetable:

------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 05/00/26
NPRM Comment Period End............. 07/00/26
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 22183
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#e2849081a2848b8c81878ccc858d94">[email&#160;protected]</a>
RIN: 1506-AB60

------------------------------------------------------------------------

144. ANTI-MONEY LAUNDERING AND COUNTERING THE FINANCING OF TERRORISM
PROGRAMS [1506-AB52]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN issued a notice of proposed rulemaking as part of
the establishment of national exam and supervision priorities. The
proposed rule implements section 6101(b) of the Anti-Money Laundering
Act of 2020 that requires the Secretary of the Treasury to issue and
promulgate rules for financial institutions to carry out the
government-wide anti-money laundering and countering the financing of
terrorism priorities (AML/CFT Priorities). The proposed rule (i)
incorporates a risk assessment requirement for financial institutions;
(ii) requires financial institutions to incorporate AML/CFT Priorities
into risk-based programs; and (iii) provides for certain technical
changes. Once finalized, this proposed rule will affect all financial
institutions subject to regulations under the Bank Secrecy Act that
have AML/CFT program obligations. As part of the rulemaking process,
FinCEN hosted four roundtables with private sector stakeholders and
other members of the public during the open comment period. The
roundtables were held virtually in August 2024 and included over 45
representatives of banks, credit unions, money service businesses,
credit card operators, trade associations, and transparency
organizations, and other types of organizations. FinCEN also convened a
virtual consultation with Tribal authorities and solicited written
feedback.
Timetable:

------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 07/03/24 89 FR 55428
NPRM Comment Period End............. 09/03/24
Final Action........................ 01/00/26
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section, Department of
the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,
Vienna, VA 22183
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#ed8b9f8ead8b84838e8883c38a829b">[email&#160;protected]</a>
RIN: 1506-AB52

------------------------------------------------------------------------

145. CUSTOMER IDENTIFICATION PROGRAMS FOR REGISTERED INVESTMENT
ADVISERS AND EXEMPT REPORTING ADVISERS [1506-AB66]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a joint final rule with the
Securities and

[[Page 45556]]

Exchange Commission, implementing the Uniting and Strengthening America
by Providing Appropriate Tools Required to Intercept and Obstruct
Terrorism Act of 2001 with regard to certain investment advisers. This
rule requires registered investment advisers (RIAs) and exempt
reporting advisers (ERAs) to implement reasonable procedures to
identify and verify the identity of their customers, among other
requirements, in order to form a reasonable belief that RIAs and ERAs
know the true identity of their customers.
Timetable:

------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 05/21/24 89 FR 44571
NPRM Comment Period End............. 07/22/24
-----------------------------------
Next action undetermined by Agency To Be Determined
Heidi Cohen.
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#a6c0d4c5e6c0cfc8c5c3c888c1c9d0">[email&#160;protected]</a>
RIN: 1506-AB66

------------------------------------------------------------------------

146. AMENDMENTS TO THE DEFINITION OF BROKER OR DEALER IN SECURITIES
(CROWD FUNDING) [1506-AB36]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN is finalizing amendments to the regulatory
definitions of ``broker or dealer in securities'' under the regulations
implementing the Bank Secrecy Act. The changes are intended to expand
the current scope of the definitions to include funding portals
involved in the offering or selling of securities through crowdfunding
pursuant to section 4(a)(6) of the Securities Act of 1933. In addition,
these amendments would require funding portals to implement policies
and procedures reasonably designed to achieve compliance with all of
the Bank Secrecy Act requirements that are currently applicable to
brokers or dealers in securities. The rule to require these
organizations to comply with the Bank Secrecy Act regulations is
intended to help prevent money laundering, terrorist financing, and
other financial crimes.

Note: This is not a new requirement; it replaces RINs 1506-AB24
and 1506-AB29.

Completed:

------------------------------------------------------------------------
Reason Date FR Cite
------------------------------------------------------------------------
Withdrawn........................... 04/16/25
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#7412061734121d1a17111a5a131b02">[email&#160;protected]</a>
RIN: 1506-AB36

147. CLARIFICATION OF THE REQUIREMENT TO COLLECT, RETAIN, AND TRANSMIT
INFORMATION ON TRANSACTIONS INVOLVING CONVERTIBLE VIRTUAL CURRENCIES
AND DIGITAL ASSETS WITH LEGAL TENDER STATUS [1506-AB41]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: The Board of Governors of the Federal Reserve System and
FinCEN (collectively, the ``Agencies'') intend to issue a revised
proposal to clarify the meaning of ``money'' as used in the rules
implementing the Bank Secrecy Act requiring financial institutions to
collect, retain, and transmit information on certain funds transfers
and transmittals of funds. The Agencies intend that the revised
proposal will ensure that the rules apply to domestic and cross-border
transactions involving convertible virtual currency, which is a medium
of exchange (such as cryptocurrency) that either has an equivalent
value as currency, or acts as a substitute for currency, but lacks
legal tender status. The Agencies further intend that the revised
proposal will clarify that these rules apply to domestic and cross-
border transactions involving digital assets that have legal tender
status.
Completed:

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#402632230026292e23252e6e272f36">[email&#160;protected]</a>
RIN: 1506-AB41

148. SECTION 6110. BANK SECRECY ACT APPLICATION TO DEALERS IN
ANTIQUITIES AND ASSESSMENT OF BANK SECRECY ACT APPLICATION TO DEALERS
IN ARTS [1506-AB50]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a Notice of Proposed Rulemaking
to implement Section 6110 of the Anti-Money Laundering Act of 2020 (the
AML Act). This section amends the Bank Secrecy Act (31 U.S.C.
5312(a)(2)) to include as a financial institution a person engaged in
the trade of antiquities, including an advisor, consultant, or any
other person who engages as a business in the solicitation or the sale
of antiquities, subject to regulations prescribed by the Secretary of
the Treasury. The section further requires the Secretary of the
Treasury to issue proposed rules to implement the amendment within 360
days of enactment of the AML Act.
Completed:

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#e88e9a8ba88e81868b8d86c68f879e">[email&#160;protected]</a>
RIN: 1506-AB50

149. SECTION 6212. PILOT PROGRAM ON SHARING OF INFORMATION RELATED TO
SUSPICIOUS ACTIVITY REPORTS WITHIN A FINANCIAL GROUP [1506-AB51]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a Final Rule in order to
implement Section 6212 of the Anti-Money Laundering Act of 2020 (the
AML Act). This section amends the Bank Secrecy Act (31 U.S.C. 5318(g))
to establish a pilot program that permits financial institutions to
share suspicious activity report (SAR) information with their foreign
branches, subsidiaries, and affiliates for the purpose of combating
illicit finance risks. The section further requires the Secretary of
the Treasury to issue rules to implement the amendment within one year
of enactment of the AML Act.
Completed:

[[Page 45557]]

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#ccaabeaf8caaa5a2afa9a2e2aba3ba">[email&#160;protected]</a>
RIN: 1506-AB51

150. ANTI-MONEY LAUNDERING REGULATIONS FOR COMMERCIAL REAL ESTATE
TRANSFERS [1506-AB61]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.
5311 to 5314; 31 U.S.C. 5316 to 5336
Abstract: FinCEN intends to issue a notice of proposed rulemaking
to address money laundering vulnerabilities in the U.S. commercial real
estate sector.
Completed:

Regulatory Flexibility Analysis Required: Yes
Agency Contact: FinCEN Regulatory Support Section
Phone: 800 767-2825
Email: <a href="/cdn-cgi/l/email-protection#90f6e2f3d0f6f9fef3f5febef7ffe6">[email&#160;protected]</a>
RIN: 1506-AB61

BILLING CODE 4810-02-P

------------------------------------------------------------------------
Department of the Treasury (TREAS)
------------------------------------------- Proposed Rule Stage
Comptroller of the Currency (OCC)

------------------------------------------------------------------------

151. <bullet> RESCINDING AND AMENDING REGULATIONS CONSISTENT WITH
EXECUTIVE ORDER 14219 (SECTION 610 REVIEW) [1557-AF32]

Legal Authority: 12 U.S.C. 24 (Eleventh); 93a; 481; 1818; 1464; and
78o-11
Abstract: The Office of the Comptroller of the Currency (OCC) is
inviting public comment on a notice of proposed rulemaking (proposal)
to rescind or amend certain regulations consistent with Executive Order
14219 (E.O. 14219). Consistent with E.O. 14219, this proposal
streamlines title 12 of the Code of Federal Regulations at parts 24,
43, and 128 by removing or amending regulations that are unnecessary,
based on anything other than the best reading of the underlying
statutory authority, or lacking clear statutory authority.
Timetable:

Regulatory Flexibility Analysis Required: Undetermined
Agency Contact: Christopher Rafferty, Counsel, Department of the
Treasury, Comptroller of the Currency, Chief Counsel's Office, 400 7th
Street SW, Washington, DC 20219
Phone: 202 649-8276
Email: <a href="/cdn-cgi/l/email-protection#5e3d362c372d2a312e363b2c702c3f38383b2c2a271e313d3d702a2c3b3f2d70393128">[email&#160;protected]</a>
RIN: 1557-AF32

BILLING CODE 4810-33-P

------------------------------------------------------------------------
Department of the Treasury (TREAS)
------------------------------------------- Completed Actions
Customs Revenue Function (CUSTOMS)

------------------------------------------------------------------------

152. ENTRY OF LOW-VALUE SHIPMENTS [1515-AE84]

Legal Authority: 19 U.S.C. 1321
Abstract: This document proposes amendments to the U.S. Customs and
Border Protection (CBP) regulations pertaining to the entry of certain
low-value shipments not exceeding $800 that are eligible for an
administrative exemption from duty and tax. Specifically, CBP proposes
to create a new process for entering low-value shipments, allowing CBP
to target high-risk shipments more effectively, including those
containing synthetic opioids such as fentanyl. This document also
proposes to revise the current process for entering low-value shipments
to require additional data elements that would assist CBP in verifying
eligibility for duty- and tax-free entry of low-value shipments and
bona-fide gifts.
Completed:

------------------------------------------------------------------------
Reason Date FR Cite
------------------------------------------------------------------------
Transferred to RIN 1685-AA01........ 02/25/25
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: Christopher Mabelitini
Phone: 202 325-6915
RIN: 1515-AE84

BILLING CODE 9111-14-P

------------------------------------------------------------------------
Department of the Treasury (TREAS)
------------------------------------------- Final Rule Stage
Internal Revenue Service (IRS)

------------------------------------------------------------------------

153. BASE EROSION AND ANTI-ABUSE TAX (SECTION 610 REVIEW) [1545-BR20]

Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 59A
Abstract: These regulations provide guidance under section 59A
regarding the base erosion and anti-abuse tax, including guidance
regarding reporting of qualified derivatives payments.
Timetable:

------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 01/14/25 90 FR 3085
NPRM Comment Period End............. 04/14/25
Final Action........................ 05/00/26
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: No
Agency Contact: Sheila Ramaswamy, Attorney-Advisor, Department of
the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Washington, DC 20224
Phone: 202 317-6938
Fax: 855 589-8672
Email: <a href="/cdn-cgi/l/email-protection#5c2f343935303d7232722e3d313d2f2b3d31251c352e2f3f3329322f393072282e393d2f723b332a">[email&#160;protected]</a>
RIN: 1545-BR20

------------------------------------------------------------------------

154. CREDIT FOR PRODUCTION OF CLEAN HYDROGEN (SECTION 45V) [1545-BQ97]

Legal Authority: 26 U.S.C. 45V(f); 26 U.S.C. 48(a)(15); 26 U.S.C.
7805
Abstract: Final regulations regarding the clean hydrogen production
credit under 26 U.S.C. 45V and the election to treat clean hydrogen
production facilities as energy property under 26 U.S.C. 48(a)(15). The
Treasury Department and the IRS held in-person and telephonic hearings
on March 25-27, 2024.
Completed:

------------------------------------------------------------------------
Reason Date FR Cite
------------------------------------------------------------------------
Final Action........................ 01/10/25 90 FR 2224
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: Alan W Tilley
Phone: 202 317-6512
Fax: 202 317-7868
Email: <a href="/cdn-cgi/l/email-protection#91f0fdf0ffbfe6bfe5f8fdfdf4e8a3d1f8e3e2f2fee4ffe2f4fdbfe5e3f4f0e2bff6fee7">[email&#160;protected]</a>
Courtney M. Hutson
Phone: 202 317-5319
Fax: 202 317-7898
Email: <a href="/cdn-cgi/l/email-protection#56353923242238332f783b783e2322253938163f24253539233825333a78222433372578313920">[email&#160;protected]</a>
RIN: 1545-BQ97

[[Page 45558]]

155. CLEAN ELECTRICITY INVESTMENT AND PRODUCTION CREDITS (SECTIONS 45Y
AND 48E) [1545-BR17]

Legal Authority: 26 U.S.C. 45Y(f); 26 U.S.C. 48E(i); 26 U.S.C. 7805
Abstract: Section 13701 of Public Law 117-169, 136 Stat. 1818
(August 16, 2022), commonly known as the Inflation Reduction Act of
2022 (IRA) added new section 45Y, the clean electricity production
credit, to provide a tax credit for electricity produced by the
taxpayer at a qualified facility and either (1) sold by the taxpayer to
an unrelated person during the taxable year, or (2) in the case of a
qualified facility which is equipped with a metering device which is
owned and operated by an unrelated person, sold, consumed, or stored by
the taxpayer during the taxable year. Section 45Y(f) requires the
issuance of guidance regarding implementation of section 45Y, including
calculation of greenhouse gas emission rates for qualified facilities
and determination of clean electricity production credits under section
45Y. This guidance will be issued to satisfy that statutory mandate.
Section 13702 of the IRA added section 48E, the clean electricity
investment credit, to provide an investment tax credit for qualified
property. Section 48E(i) requires the issuance of guidance regarding
implementation of section 48E. This guidance will be issued to satisfy
that statutory mandate.
On October 24, 2022, Notice 2022-49 was published in I.R.B. 2022-
43, requesting comments on issues arising under several provisions,
including sections 45Y and 48E.
The final regulations provide rules for determining greenhouse gas
emissions rates resulting from the production of electricity;
petitioning for provisional emissions rates; and determining
eligibility for these credits in various circumstances. The final
regulations affect all taxpayers that claim the clean electricity
production credit with respect to a qualified facility or the clean
electricity investment credit with respect to a qualified facility or
energy storage technology, as applicable, that is placed in service
after 2024.
Completed:

------------------------------------------------------------------------
Reason Date FR Cite
------------------------------------------------------------------------
Final Action........................ 01/15/25 90 FR 4006
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: Martha M. Garcia
Phone: 202 317-6853
Fax: 202 317-6732
Email: <a href="/cdn-cgi/l/email-protection#55383427213d347b387b323427363c34153c2726363a203b2630397b21273034267b323a23">[email&#160;protected]</a>
RIN: 1545-BR17

156. <bullet> SPECIAL RULES FOR CERTAIN FACILITIES PLACED IN SERVICE IN
CONNECTION WITH LOW-INCOME COMMUNITIES [1545-BR26]

Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 48E(h)
Abstract: This document would provide proposed regulations
concerning the application of the technology neutral low-income
communities bonus credit program for the clean electricity investment
credit established pursuant to the Inflation Reduction Act of 2022.
Under this program, applicants investing in certain facilities may
apply for an allocation of environmental justice solar and wind
capacity limitation to increase the amount of the clean electricity
investment credit for the taxable year in which the facility is placed
in service. This document provides definitions and requirements that
are applicable for this program.
Timetable:

------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM; and Notice of Public Hearing.. 09/03/24 89 FR 71193
NPRM Comment Period End............. 10/03/24
Final Action........................ 01/13/25 90 FR 2842
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: Whitney Brady, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room
5114, Washington, DC 20224
Phone: 202 317-6325
Fax: 202 317-7868
Email: <a href="/cdn-cgi/l/email-protection#1c6b7475687279653279327e6e7d78652e5c756e6f7f7369726f797032686e797d6f327b736a">[email&#160;protected]</a>
Martha M. Garcia, Attorney, Department of the Treasury, Internal
Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224
Phone: 202 317-5123
Email: <a href="/cdn-cgi/l/email-protection#1a777b686e727b3477347d7b6879737b5a73686979756f74697f76346e687f7b69347d756c">[email&#160;protected]</a>
RIN: 1545-BR26

157. ENHANCING COVERAGE OF PREVENTIVE SERVICES UNDER THE AFFORDABLE
CARE ACT [1545-BR35]

Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 9833
Abstract: This rule would amend the regulations implementing the
Affordable Care Act's requirement that non-grandfathered group health
plans and health insurance issuers offering non-grandfathered group or
individual health insurance coverage cover recommended preventive
services without cost sharing. Among other actions, the rule would take
steps to expand access to certain recommended preventive items and
services that are available over-the-counter; require coverage of
certain preventive drugs and drug-led devices in a manner that
minimizes barriers to accessing the drug or drug-led device of one's
choice; reduce the likelihood that individuals face unexpected out-of-
pocket costs when they receive preventive services; and ensure medical
management techniques are reasonable and do not unduly prevent
individuals from accessing certain preventive services. Together, these
actions would make it easier for covered individuals to access certain
preventive services and improve health outcomes. The proposed
regulations were withdrawn.
Completed:

------------------------------------------------------------------------
Reason Date FR Cite
------------------------------------------------------------------------
NPRM................................ 10/28/24 89 FR 85750
------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes
Agency Contact: Regan Rusher
Phone: 202 317-4582
Email: <a href="/cdn-cgi/l/email-protection#22504745434c0c510c5057514a4750624b5051414d574c51474e0c56504743510c454d54">[email&#160;protected]</a>
RIN: 1545-BR35

158. <bullet> GROSS PROCEEDS REPORTING BY BROKERS REGULARLY PROVIDING
SERVICES EFFECTUATING DIGITAL ASSET SALES [1545-BR39]

Legal Authority: 26 U.S.C 7805; 26 U.S.C. 6045
Abstract: This regulation will provide guidance under section 6045
regarding the reporting obligations of brokers that provide services
effectuating sales of digital assets.
Timetable:

------------------------------------------------------------------------
Action Date FR Cite
------------------------------------------------------------------------
NPRM................................ 08/29/23 88 FR 59576
Final Action Completed by TD 10021.. 12/30/24 89 FR 106928
------------------------------------------------------------------------

[[Page 45559]]

Regulatory Flexibility Analysis Required: Yes
Agency Contact: Roseann Cutrone, Attorney, Department of the
Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,
Washington, DC 20224
Phone: 202 317-4094
Email: <a href="/cdn-cgi/l/email-protection#aedcc1ddcbcfc0c080cddbdadcc1c0cbeec7dcddcdc1dbc0ddcbc280dadccbcfdd80c9c1d8">[email&#160;protected]</a>
RIN: 1545-BR39

[FR Doc. Filed 08-18-25; 0:00 a.m.]

BILLING CODE 4810-01-P

[FR Doc. 2025-18332 Filed 9-19-25; 8:45 am]
BILLING CODE 4810-01-P

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