Semiannual Agenda

Semiannual Regulatory Agenda

Federal Register / Vol. 90, No. 181 / Monday, September 22, 2025 /

Unified Agenda

[[Page 45554]]

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DEPARTMENT OF THE TREASURY

31 CFR Subtitles A and B

Semiannual Agenda

AGENCY: Department of the Treasury.

ACTION: Semiannual Regulatory Agenda.

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SUMMARY: This notice is given pursuant to the requirements of the

Regulatory Flexibility Act and Executive Order 12866 (``Regulatory

Planning and Review''), as amended, which require the publication by

the Department of a semiannual agenda of regulations.

FOR FURTHER INFORMATION CONTACT: The Agency contact identified in the

item relating to that regulation.

SUPPLEMENTARY INFORMATION: The semiannual regulatory agenda includes

regulations that the Department has issued or expects to issue and

rules currently in effect that are under departmental or bureau review.

The complete Unified Agenda will be available online at

www.reginfo.gov and www.regulations.gov, in a format that offers users

an enhanced ability to obtain information from the Agenda database.

Because publication in the Federal Register is mandated for the

regulatory flexibility agenda required by the Regulatory Flexibility

Act (5 U.S.C. 602), Treasury's printed agenda entries include only:

(1) Rules that are in the regulatory flexibility agenda, in

accordance with the Regulatory Flexibility Act, because they are likely

to have a significant economic impact on a substantial number of small

entities; and

(2) Rules that have been identified for periodic review under

section 610 of the Regulatory Flexibility Act.

Printing of these entries is limited to fields that contain

information required by the Regulatory Flexibility Act's Agenda

requirements. Additional information on these entries is available in

the Unified Agenda available on the internet.

The semiannual agenda of the Department of the Treasury conforms to

the Unified Agenda format developed by the Regulatory Information

Service Center (RISC).

Michael Briskin,

Deputy Assistant General Counsel for General Law and Regulation.

Financial Crimes Enforcement Network--Proposed Rule Stage

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Regulation

Sequence No. Title Identifier No.

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143....................... Revisions to Customer Due 1506-AB60

Diligence Requirements

for Financial

Institutions.

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Financial Crimes Enforcement Network--Final Rule Stage

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Regulation

Sequence No. Title Identifier No.

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144....................... Anti-Money Laundering and 1506-AB52

Countering the Financing

of Terrorism Programs.

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Financial Crimes Enforcement Network--Long-Term Actions

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Regulation

Sequence No. Title Identifier No.

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145....................... Customer Identification 1506-AB66

Programs for Registered

Investment Advisers and

Exempt Reporting Advisers.

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Financial Crimes Enforcement Network--Completed Actions

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Regulation

Sequence No. Title Identifier No.

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146....................... Amendments to the 1506-AB36

Definition of Broker or

Dealer in Securities

(Crowd Funding).

147....................... Clarification of the 1506-AB41

Requirement to Collect,

Retain, and Transmit

Information on

Transactions Involving

Convertible Virtual

Currencies and Digital

Assets With Legal Tender

Status.

148....................... Section 6110. Bank Secrecy 1506-AB50

Act Application to

Dealers in Antiquities

and Assessment of Bank

Secrecy Act Application

to Dealers in Arts.

149....................... Section 6212. Pilot 1506-AB51

Program on Sharing of

Information Related to

Suspicious Activity

Reports Within a

Financial Group.

150....................... Anti-Money Laundering 1506-AB61

Regulations for

Commercial Real Estate

Transfers.

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Comptroller of the Currency--Proposed Rule Stage

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Regulation

Sequence No. Title Identifier No.

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151....................... Rescinding and Amending 1557-AF32

Regulations Consistent

with Executive Order

14219 (Section 610

Review).

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[[Page 45555]]

Customs Revenue Function--Completed Actions

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Regulation

Sequence No. Title Identifier No.

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152....................... Entry of Low-Value 1515-AE84

Shipments.

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Internal Revenue Service--Final Rule Stage

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Regulation

Sequence No. Title Identifier No.

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153....................... Base erosion and anti- 1545-BR20

abuse tax (Section 610

Review).

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Internal Revenue Service--Completed Actions

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Regulation

Sequence No. Title Identifier No.

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154....................... Credit for Production of 1545-BQ97

Clean Hydrogen (Section

45V).

155....................... Clean Electricity 1545-BR17

Investment and Production

Credits (Sections 45Y and

48E).

156....................... Special Rules for Certain 1545-BR26

Facilities Placed In

Service in Connection

With Low-Income

Communities.

157....................... Enhancing Coverage of 1545-BR35

Preventive Services under

the Affordable Care Act.

158....................... Gross Proceeds Reporting 1545-BR39

by Brokers Regularly

Providing Services

Effectuating Digital

Asset Sales.

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Department of the Treasury (TREAS)

-------------------------------------------

Financial Crimes Enforcement Network Proposed Rule Stage

(FINCEN)

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143. REVISIONS TO CUSTOMER DUE DILIGENCE REQUIREMENTS FOR FINANCIAL

INSTITUTIONS [1506-AB60]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336;

Abstract: FinCEN intends to issue a notice of proposed rulemaking

entitled ``Revisions to Customer Due Diligence Requirements for

Financial Institutions,'' relating to Section 6403(d) of the Corporate

Transparency Act (CTA). Section 6403(d) of the CTA requires FinCEN to

revise its customer due diligence requirements for financial

institutions to account for the changes created by the beneficial

ownership information reporting and access requirements set out in the

CTA.

Timetable:

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Action Date FR Cite

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NPRM................................ 05/00/26

NPRM Comment Period End............. 07/00/26

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section, Department of

the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,

Vienna, VA 22183

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB60

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Department of the Treasury (TREAS)

-------------------------------------------

Financial Crimes Enforcement Network Final Rule Stage

(FINCEN)

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144. ANTI-MONEY LAUNDERING AND COUNTERING THE FINANCING OF TERRORISM

PROGRAMS [1506-AB52]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: FinCEN issued a notice of proposed rulemaking as part of

the establishment of national exam and supervision priorities. The

proposed rule implements section 6101(b) of the Anti-Money Laundering

Act of 2020 that requires the Secretary of the Treasury to issue and

promulgate rules for financial institutions to carry out the

government-wide anti-money laundering and countering the financing of

terrorism priorities (AML/CFT Priorities). The proposed rule (i)

incorporates a risk assessment requirement for financial institutions;

(ii) requires financial institutions to incorporate AML/CFT Priorities

into risk-based programs; and (iii) provides for certain technical

changes. Once finalized, this proposed rule will affect all financial

institutions subject to regulations under the Bank Secrecy Act that

have AML/CFT program obligations. As part of the rulemaking process,

FinCEN hosted four roundtables with private sector stakeholders and

other members of the public during the open comment period. The

roundtables were held virtually in August 2024 and included over 45

representatives of banks, credit unions, money service businesses,

credit card operators, trade associations, and transparency

organizations, and other types of organizations. FinCEN also convened a

virtual consultation with Tribal authorities and solicited written

feedback.

Timetable:

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Action Date FR Cite

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NPRM................................ 07/03/24 89 FR 55428

NPRM Comment Period End............. 09/03/24

Final Action........................ 01/00/26

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section, Department of

the Treasury, Financial Crimes Enforcement Network, P.O. Box 39,

Vienna, VA 22183

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB52

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Department of the Treasury (TREAS)

-------------------------------------------

Financial Crimes Enforcement Network Long-Term Actions

(FINCEN)

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145. CUSTOMER IDENTIFICATION PROGRAMS FOR REGISTERED INVESTMENT

ADVISERS AND EXEMPT REPORTING ADVISERS [1506-AB66]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: FinCEN intends to issue a joint final rule with the

Securities and

[[Page 45556]]

Exchange Commission, implementing the Uniting and Strengthening America

by Providing Appropriate Tools Required to Intercept and Obstruct

Terrorism Act of 2001 with regard to certain investment advisers. This

rule requires registered investment advisers (RIAs) and exempt

reporting advisers (ERAs) to implement reasonable procedures to

identify and verify the identity of their customers, among other

requirements, in order to form a reasonable belief that RIAs and ERAs

know the true identity of their customers.

Timetable:

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Action Date FR Cite

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NPRM................................ 05/21/24 89 FR 44571

NPRM Comment Period End............. 07/22/24

-----------------------------------

Next action undetermined by Agency To Be Determined

Heidi Cohen.

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB66

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Department of the Treasury (TREAS)

-------------------------------------------

Financial Crimes Enforcement Network Completed Actions

(FINCEN)

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146. AMENDMENTS TO THE DEFINITION OF BROKER OR DEALER IN SECURITIES

(CROWD FUNDING) [1506-AB36]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: FinCEN is finalizing amendments to the regulatory

definitions of ``broker or dealer in securities'' under the regulations

implementing the Bank Secrecy Act. The changes are intended to expand

the current scope of the definitions to include funding portals

involved in the offering or selling of securities through crowdfunding

pursuant to section 4(a)(6) of the Securities Act of 1933. In addition,

these amendments would require funding portals to implement policies

and procedures reasonably designed to achieve compliance with all of

the Bank Secrecy Act requirements that are currently applicable to

brokers or dealers in securities. The rule to require these

organizations to comply with the Bank Secrecy Act regulations is

intended to help prevent money laundering, terrorist financing, and

other financial crimes.

Note: This is not a new requirement; it replaces RINs 1506-AB24

and 1506-AB29.

Completed:

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Reason Date FR Cite

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Withdrawn........................... 04/16/25

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB36

147. CLARIFICATION OF THE REQUIREMENT TO COLLECT, RETAIN, AND TRANSMIT

INFORMATION ON TRANSACTIONS INVOLVING CONVERTIBLE VIRTUAL CURRENCIES

AND DIGITAL ASSETS WITH LEGAL TENDER STATUS [1506-AB41]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: The Board of Governors of the Federal Reserve System and

FinCEN (collectively, the ``Agencies'') intend to issue a revised

proposal to clarify the meaning of ``money'' as used in the rules

implementing the Bank Secrecy Act requiring financial institutions to

collect, retain, and transmit information on certain funds transfers

and transmittals of funds. The Agencies intend that the revised

proposal will ensure that the rules apply to domestic and cross-border

transactions involving convertible virtual currency, which is a medium

of exchange (such as cryptocurrency) that either has an equivalent

value as currency, or acts as a substitute for currency, but lacks

legal tender status. The Agencies further intend that the revised

proposal will clarify that these rules apply to domestic and cross-

border transactions involving digital assets that have legal tender

status.

Completed:

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Reason Date FR Cite

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Withdrawn........................... 04/16/25

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB41

148. SECTION 6110. BANK SECRECY ACT APPLICATION TO DEALERS IN

ANTIQUITIES AND ASSESSMENT OF BANK SECRECY ACT APPLICATION TO DEALERS

IN ARTS [1506-AB50]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: FinCEN intends to issue a Notice of Proposed Rulemaking

to implement Section 6110 of the Anti-Money Laundering Act of 2020 (the

AML Act). This section amends the Bank Secrecy Act (31 U.S.C.

5312(a)(2)) to include as a financial institution a person engaged in

the trade of antiquities, including an advisor, consultant, or any

other person who engages as a business in the solicitation or the sale

of antiquities, subject to regulations prescribed by the Secretary of

the Treasury. The section further requires the Secretary of the

Treasury to issue proposed rules to implement the amendment within 360

days of enactment of the AML Act.

Completed:

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Reason Date FR Cite

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Withdrawn........................... 04/16/25

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB50

149. SECTION 6212. PILOT PROGRAM ON SHARING OF INFORMATION RELATED TO

SUSPICIOUS ACTIVITY REPORTS WITHIN A FINANCIAL GROUP [1506-AB51]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: FinCEN intends to issue a Final Rule in order to

implement Section 6212 of the Anti-Money Laundering Act of 2020 (the

AML Act). This section amends the Bank Secrecy Act (31 U.S.C. 5318(g))

to establish a pilot program that permits financial institutions to

share suspicious activity report (SAR) information with their foreign

branches, subsidiaries, and affiliates for the purpose of combating

illicit finance risks. The section further requires the Secretary of

the Treasury to issue rules to implement the amendment within one year

of enactment of the AML Act.

Completed:

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Reason Date FR Cite

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Withdrawn........................... 04/16/25

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[[Page 45557]]

Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB51

150. ANTI-MONEY LAUNDERING REGULATIONS FOR COMMERCIAL REAL ESTATE

TRANSFERS [1506-AB61]

Legal Authority: 12 U.S.C. 1829b; 12 U.S.C. 1951 to 1960; 31 U.S.C.

5311 to 5314; 31 U.S.C. 5316 to 5336

Abstract: FinCEN intends to issue a notice of proposed rulemaking

to address money laundering vulnerabilities in the U.S. commercial real

estate sector.

Completed:

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Reason Date FR Cite

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Withdrawn........................... 04/16/25

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: FinCEN Regulatory Support Section

Phone: 800 767-2825

Email: [email protected]

RIN: 1506-AB61

BILLING CODE 4810-02-P

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Department of the Treasury (TREAS)

------------------------------------------- Proposed Rule Stage

Comptroller of the Currency (OCC)

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151. RESCINDING AND AMENDING REGULATIONS CONSISTENT WITH

EXECUTIVE ORDER 14219 (SECTION 610 REVIEW) [1557-AF32]

Legal Authority: 12 U.S.C. 24 (Eleventh); 93a; 481; 1818; 1464; and

78o-11

Abstract: The Office of the Comptroller of the Currency (OCC) is

inviting public comment on a notice of proposed rulemaking (proposal)

to rescind or amend certain regulations consistent with Executive Order

14219 (E.O. 14219). Consistent with E.O. 14219, this proposal

streamlines title 12 of the Code of Federal Regulations at parts 24,

43, and 128 by removing or amending regulations that are unnecessary,

based on anything other than the best reading of the underlying

statutory authority, or lacking clear statutory authority.

Timetable:

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Action Date FR Cite

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NPRM................................ 12/00/25

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Regulatory Flexibility Analysis Required: Undetermined

Agency Contact: Christopher Rafferty, Counsel, Department of the

Treasury, Comptroller of the Currency, Chief Counsel's Office, 400 7th

Street SW, Washington, DC 20219

Phone: 202 649-8276

Email: [email protected]

RIN: 1557-AF32

BILLING CODE 4810-33-P

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Department of the Treasury (TREAS)

------------------------------------------- Completed Actions

Customs Revenue Function (CUSTOMS)

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152. ENTRY OF LOW-VALUE SHIPMENTS [1515-AE84]

Legal Authority: 19 U.S.C. 1321

Abstract: This document proposes amendments to the U.S. Customs and

Border Protection (CBP) regulations pertaining to the entry of certain

low-value shipments not exceeding $800 that are eligible for an

administrative exemption from duty and tax. Specifically, CBP proposes

to create a new process for entering low-value shipments, allowing CBP

to target high-risk shipments more effectively, including those

containing synthetic opioids such as fentanyl. This document also

proposes to revise the current process for entering low-value shipments

to require additional data elements that would assist CBP in verifying

eligibility for duty- and tax-free entry of low-value shipments and

bona-fide gifts.

Completed:

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Reason Date FR Cite

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Transferred to RIN 1685-AA01........ 02/25/25

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: Christopher Mabelitini

Phone: 202 325-6915

RIN: 1515-AE84

BILLING CODE 9111-14-P

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Department of the Treasury (TREAS)

------------------------------------------- Final Rule Stage

Internal Revenue Service (IRS)

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153. BASE EROSION AND ANTI-ABUSE TAX (SECTION 610 REVIEW) [1545-BR20]

Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 59A

Abstract: These regulations provide guidance under section 59A

regarding the base erosion and anti-abuse tax, including guidance

regarding reporting of qualified derivatives payments.

Timetable:

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Action Date FR Cite

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NPRM................................ 01/14/25 90 FR 3085

NPRM Comment Period End............. 04/14/25

Final Action........................ 05/00/26

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Regulatory Flexibility Analysis Required: No

Agency Contact: Sheila Ramaswamy, Attorney-Advisor, Department of

the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,

Washington, DC 20224

Phone: 202 317-6938

Fax: 855 589-8672

Email: [email protected]

RIN: 1545-BR20

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Department of the Treasury (TREAS)

------------------------------------------- Completed Actions

Internal Revenue Service (IRS)

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154. CREDIT FOR PRODUCTION OF CLEAN HYDROGEN (SECTION 45V) [1545-BQ97]

Legal Authority: 26 U.S.C. 45V(f); 26 U.S.C. 48(a)(15); 26 U.S.C.

7805

Abstract: Final regulations regarding the clean hydrogen production

credit under 26 U.S.C. 45V and the election to treat clean hydrogen

production facilities as energy property under 26 U.S.C. 48(a)(15). The

Treasury Department and the IRS held in-person and telephonic hearings

on March 25-27, 2024.

Completed:

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Reason Date FR Cite

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Final Action........................ 01/10/25 90 FR 2224

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Regulatory Flexibility Analysis Required: Yes

Agency Contact: Alan W Tilley

Phone: 202 317-6512

Fax: 202 317-7868

Email: [email protected]

Courtney M. Hutson

Phone: 202 317-5319

Fax: 202 317-7898

Email: [email protected]

RIN: 1545-BQ97

[[Page 45558]]

155. CLEAN ELECTRICITY INVESTMENT AND PRODUCTION CREDITS (SECTIONS 45Y

AND 48E) [1545-BR17]

Legal Authority: 26 U.S.C. 45Y(f); 26 U.S.C. 48E(i); 26 U.S.C. 7805

Abstract: Section 13701 of Public Law 117-169, 136 Stat. 1818

(August 16, 2022), commonly known as the Inflation Reduction Act of

2022 (IRA) added new section 45Y, the clean electricity production

credit, to provide a tax credit for electricity produced by the

taxpayer at a qualified facility and either (1) sold by the taxpayer to

an unrelated person during the taxable year, or (2) in the case of a

qualified facility which is equipped with a metering device which is

owned and operated by an unrelated person, sold, consumed, or stored by

the taxpayer during the taxable year. Section 45Y(f) requires the

issuance of guidance regarding implementation of section 45Y, including

calculation of greenhouse gas emission rates for qualified facilities

and determination of clean electricity production credits under section

45Y. This guidance will be issued to satisfy that statutory mandate.

Section 13702 of the IRA added section 48E, the clean electricity

investment credit, to provide an investment tax credit for qualified

property. Section 48E(i) requires the issuance of guidance regarding

implementation of section 48E. This guidance will be issued to satisfy

that statutory mandate.

On October 24, 2022, Notice 2022-49 was published in I.R.B. 2022-

43, requesting comments on issues arising under several provisions,

including sections 45Y and 48E.

The final regulations provide rules for determining greenhouse gas

emissions rates resulting from the production of electricity;

petitioning for provisional emissions rates; and determining

eligibility for these credits in various circumstances. The final

regulations affect all taxpayers that claim the clean electricity

production credit with respect to a qualified facility or the clean

electricity investment credit with respect to a qualified facility or

energy storage technology, as applicable, that is placed in service

after 2024.

Completed:

------------------------------------------------------------------------

Reason Date FR Cite

------------------------------------------------------------------------

Final Action........................ 01/15/25 90 FR 4006

------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes

Agency Contact: Martha M. Garcia

Phone: 202 317-6853

Fax: 202 317-6732

Email: [email protected]

RIN: 1545-BR17

156. SPECIAL RULES FOR CERTAIN FACILITIES PLACED IN SERVICE IN

CONNECTION WITH LOW-INCOME COMMUNITIES [1545-BR26]

Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 48E(h)

Abstract: This document would provide proposed regulations

concerning the application of the technology neutral low-income

communities bonus credit program for the clean electricity investment

credit established pursuant to the Inflation Reduction Act of 2022.

Under this program, applicants investing in certain facilities may

apply for an allocation of environmental justice solar and wind

capacity limitation to increase the amount of the clean electricity

investment credit for the taxable year in which the facility is placed

in service. This document provides definitions and requirements that

are applicable for this program.

Timetable:

------------------------------------------------------------------------

Action Date FR Cite

------------------------------------------------------------------------

NPRM; and Notice of Public Hearing.. 09/03/24 89 FR 71193

NPRM Comment Period End............. 10/03/24

Final Action........................ 01/13/25 90 FR 2842

------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes

Agency Contact: Whitney Brady, Attorney, Department of the

Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Room

5114, Washington, DC 20224

Phone: 202 317-6325

Fax: 202 317-7868

Email: [email protected]

Martha M. Garcia, Attorney, Department of the Treasury, Internal

Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224

Phone: 202 317-5123

Email: [email protected]

RIN: 1545-BR26

157. ENHANCING COVERAGE OF PREVENTIVE SERVICES UNDER THE AFFORDABLE

CARE ACT [1545-BR35]

Legal Authority: 26 U.S.C. 7805; 26 U.S.C. 9833

Abstract: This rule would amend the regulations implementing the

Affordable Care Act's requirement that non-grandfathered group health

plans and health insurance issuers offering non-grandfathered group or

individual health insurance coverage cover recommended preventive

services without cost sharing. Among other actions, the rule would take

steps to expand access to certain recommended preventive items and

services that are available over-the-counter; require coverage of

certain preventive drugs and drug-led devices in a manner that

minimizes barriers to accessing the drug or drug-led device of one's

choice; reduce the likelihood that individuals face unexpected out-of-

pocket costs when they receive preventive services; and ensure medical

management techniques are reasonable and do not unduly prevent

individuals from accessing certain preventive services. Together, these

actions would make it easier for covered individuals to access certain

preventive services and improve health outcomes. The proposed

regulations were withdrawn.

Completed:

------------------------------------------------------------------------

Reason Date FR Cite

------------------------------------------------------------------------

NPRM................................ 10/28/24 89 FR 85750

------------------------------------------------------------------------

Regulatory Flexibility Analysis Required: Yes

Agency Contact: Regan Rusher

Phone: 202 317-4582

Email: [email protected]

RIN: 1545-BR35

158. GROSS PROCEEDS REPORTING BY BROKERS REGULARLY PROVIDING

SERVICES EFFECTUATING DIGITAL ASSET SALES [1545-BR39]

Legal Authority: 26 U.S.C 7805; 26 U.S.C. 6045

Abstract: This regulation will provide guidance under section 6045

regarding the reporting obligations of brokers that provide services

effectuating sales of digital assets.

Timetable:

------------------------------------------------------------------------

Action Date FR Cite

------------------------------------------------------------------------

NPRM................................ 08/29/23 88 FR 59576

Final Action Completed by TD 10021.. 12/30/24 89 FR 106928

------------------------------------------------------------------------

[[Page 45559]]

Regulatory Flexibility Analysis Required: Yes

Agency Contact: Roseann Cutrone, Attorney, Department of the

Treasury, Internal Revenue Service, 1111 Constitution Avenue NW,

Washington, DC 20224

Phone: 202 317-4094

Email: [email protected]

RIN: 1545-BR39

[FR Doc. Filed 08-18-25; 0:00 a.m.]

BILLING CODE 4810-01-P

[FR Doc. 2025-18332 Filed 9-19-25; 8:45 am]

BILLING CODE 4810-01-P