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

Issuing agencies

Abstract

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).

Full Text

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<title>Federal Register, Volume 91 Issue 195 (Friday, October 9, 2026)</title>
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[Federal Register Volume 91, Number 195 (Friday, October 9, 2026)]
[Proposed Rules]
[Page 64631]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20790]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-119882-25]
RIN 1545-BS06


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

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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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 <a href="https://www.regulations.gov">https://www.regulations.gov</a> 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 
<a href="/cdn-cgi/l/email-protection#611114030d080209040013080f0612210813124f060e17"><span class="__cf_email__" data-cfemail="86f6f3e4eaefe5eee3e7f4efe8e1f5c6eff4f5a8e1e9f0">[email&#160;protected]</span></a> (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


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