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TREAS/IRS RIN: 1545-BP76 Publication ID: Spring 2020 
Title: ●Section 36B Personal Exemption Deduction and Premium Tax Credit 
Abstract:

These proposed regulations provide guidance on how the reduction of the personal exemption deduction to zero in section 151(d)(5) of the Internal Revenue Code (Code) applies to certain sections 36B and 6011 of the Internal Revenue Code relating to the premium tax credit. These proposed regulations affect individuals who claim the premium tax credit.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Not subject to, not significant 
CFR Citation: 26 CFR 1.36B-1    26 CFR 1.36B-2    26 CFR 1.38B-4    26 CFR 1.6011-8   
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 36B   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2020 
Additional Information: REG-124810-19 (NPRM) Drafting attorney: Suzanne Sinno (202) 317-4222 Reviewing attorney: Lisa Mojiri-Azad (202) 317-4649 Treasury attorney: Kimberly Koch (202) 622-0854 CC:ITA
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:
Suzanne R. Sinno
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4718
Fax:855 576-2338
Email: suzanne.r.sinno@irscounsel.treas.gov