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TREAS/IRS RIN: 1545-BO75 Publication ID: Fall 2019 
Title: Guidance on Section 4968 Excise Tax on College Net Investment Income 
Abstract:

Guidance on section 4968 excise tax based on investment income of certain private colleges and universities pursuant to TCJA.

 
Agency: Department of the Treasury(TREAS)  Priority: Other Significant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4968   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/03/2019  84 FR 31795   
NPRM Comment Period End  10/01/2019 
Final Action  03/00/2020 
Additional Information: REG-106877-18 Drafter attorney: Melinda Williams (202) 317-6172 Reviewer attorney: Mike Repass (202) 317-6176 Treasury reviewer: Elinor Ramey (202) 622-1325 CC:EEE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Melinda G. Williams
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4086
Email: melinda.g.williams@irscounsel.treas.gov