Tax regulations

The proposed regulations involve provisions of the SECURE 2.0 Act, including auto enrollment in 401(k) and 403(b) plans, and the Roth IRA catchup rule.

The Treasury Department and the Internal Revenue Service released final rules for the Clean Electricity Investment and Production Tax Credits in Sections 45Y and 48E of the Tax Code.

The optional standard mileage rate for automobiles driven for business will increase 3 cents next year.

The long efforts to put in place the enforcement mechanisms to attack syndicated conservation easements appear to at last be finalized.

The Internal Revenue Service is extending the transition period for revising claims for the research and development tax credit through Jan. 10, 2026.

The Internal Revenue Service issued final regulations on consistent basis reporting between an estate and a person acquiring property from a decedent.

The guidance in Notice 2024-63 is for employers that want to employees' student loan payments.

The Treasury and the Internal Revenue Service issued final regulations on reporting by brokers on dispositions of digital assets such as cryptocurrency for customers in certain sale or exchange transactions.

A divided Supreme Court threw out a decades-old legal doctrine that empowered federal regulators to interpret unclear laws.

Notice 2024-55 from the IRS explains exceptions to the additional tax for certain emergencies, and for victims of domestic abuse.