Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits
Built by the Tribune's code from the Federal Register. No AI wrote this page. Published in the Federal Register Aug. 20, 2026. Document 2026-16985. Updated Nov. 6, 2026.
- What it does
This document contains proposed regulations that 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). As a result, aliens who are not "qualified aliens" under PRWORA would be ineligible to receive the refunded portion of these refundable credits. These regulations would generally affect taxpayers claiming the following Federal income tax credits: the adoption tax credit, the American opportunity tax credit, the child tax credit, and the earned income credit. As required by PRWORA, this document also provides notice to the public and notifies recipients of proposed changes regarding eligibility for the refunded portion of such Federal income tax credits under PRWORA.
The Internal Revenue Service's summary, as published in the Federal Register.
- What it would change
1 part of Title 26 of the Code of Federal Regulations:
- Before this
No earlier Federal Register document under regulation identifier 1545-BS06 since Jan. 1, 2025.
Since then:
- What happens next and when
Written or electronic comments must be received by October 5, 2026. A public hearing on this proposed regulation has been scheduled for October 14, 2026. Requests to speak and outlines of topics to be discussed at the public hearing must be received by October 5, 2026. If no outlines are received October 5, 2026, the public hearing will be cancelled. Requests to attend the public hearing must be received by 5 p.m. ET on October 9, 2026.
The agency's dates, word for word.
The record as published
| Document number | 2026-16985 |
|---|---|
| Action | Notice of proposed rulemaking and notice of public hearing. |
| Agencies | Treasury Department; Internal Revenue Service |
| Published | Aug. 20, 2026 |
| Comments close | Oct. 5, 2026 |
| Regulation identifier (RIN) | 1545-BS06 |
| Docket | IRS-2026-1057 |
Source: the Federal Register (public domain). The document in the Federal Register