Final regulations: Rehabilitation credit and rules coordinating with other credits, released to Federal Register
Final regulations: Rehabilitation credit
The U.S. Treasury Department and IRS this afternoon released for publication in the Federal Register final regulations (T.D. 9915) concerning the rehabilitation credit and including rules to coordinate the new five-year period over which the credit may be claimed with other special rules for investment credit property.
The IRS yesterday posted a version of the final regulations on its website. That version of the final regulations includes the following statement:
This document has been submitted to the Office of the Federal Register (OFR) for publication and will be pending placement on public display at the OFR and publication in the Federal Register. The version of the final regulations released today may vary slightly from the published document if minor editorial changes are made during the OFR review process. The document published in the Federal Register will be the official document.
Read a computer-generated document [PDF 155 KB] that compares the version of the final regulations submitted this afternoon to the Federal Register against the version posted by the IRS on September 15, 2020. This unofficial document was produced by KPMG for the purpose of showing what changes, if any, were made to the regulations prior to being released to the Federal Register for publication. This KPMG document has not been reviewed for accuracy.
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