Search the News Archive

Department of the Treasury 2023-2024 Priority Guidance Plan (PDF)

29 pages.  Employee benefits items begin on page 4.

Department of the Treasury 2022-2023 Priority Guidance Plan (PDF)

26 pages.  Employee benefits items begin on page 4.

Text of Final Regs Governing Practice Before the Internal Revenue Service, Amending Circular 230

"This document contains final regulations revising the regulations governing practice before the [IRS]. These final regulations affect individuals who practice before the IRS. These final regulations modify the standards governing written advice and update other related provisions of the regulations. These regulations are effective on June 12, 2014."

Treasury Department Regulatory Agenda, Fall 2014

A list of upcoming regulatory projects of the Treasury Department, including the Internal Revenue Service [IRS]. Also available: Fall 2014 Statement of Regulatory Priorities.

Treasury Department 2021-2022 Priority Guidance Plan (PDF)

"The 2021-2022 Priority Guidance Plan contains 193 guidance projects that are priorities for allocating Treasury Department and Service resources during the 12-month period from July 1, 2021 through June 30, 2022 (the plan year)." [Employee benefit items begin on page 3, including 19 retirement plan items and 16 items relating to executive compensation, employment taxes, health care and other benefits.]

Treasury and IRS Announce That All Legal Same-Sex Marriages Will Be Recognized for Federal Tax Purposes (PDF)

"The U.S. Department of the Treasury and the Internal Revenue Service (IRS) today ruled that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.... [S]ame-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit. Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law."

Text of IRS/Treasury Notice on Advisory Group to IRS Tax Exempt and Government Entities Division Meeting (PDF)

The June 15, 2011, meeting will include a report on Employee Plans: Recommendations Regarding Pension Outreach to the Small BusinessCommunity.

Treasury, IRS and Labor Announce Plan to Implement Coronavirus-Related Paid Leave for Workers and Tax Credits for Small and Midsize Businesses to Swiftly Recover the Cost of Providing Coronavirus-Related Leave (PDF)

"[T]he U.S. Treasury Department, [IRS], and the [DOL] announced that small and midsize employers can begin taking advantage of two new refundable payroll tax credits, designed to immediately and fully reimburse them, dollar-for-dollar, for the cost of providing Coronavirus-related leave to their employees.... Eligible employers will be able to claim these credits based on qualifying leave they provide between the effective date and Dec. 31, 2020. Equivalent credits are available to self-employed individuals based on similar circumstances.... "For an employee who is unable to work because of Coronavirus quarantine or self-quarantine or has Coronavirus symptoms and is seeking a medical diagnosis, eligible employers may receive a refundable sick leave credit for sick leave at the employee's regular rate of pay, up to $511 per day and $5,110 in the aggregate, for a total of 10 days. For an employee who is caring for someone with Coronavirus, or is caring for a child because the child's school or child care facility is closed, or the child care provider is unavailable due to the Coronavirus, eligible employers may claim a credit for two-thirds of the employee's regular rate of pay, up to $200 per day and $2,000 in the aggregate, for up to 10 days. "Eligible employers are entitled to an additional tax credit determined based on costs to maintain health insurance coverage for the eligible employee during the leave period.... "[F]or an employee who is unable to work because of a need to care for a child whose school or child care facility is closed or whose child care provider is unavailable due to the Coronavirus, eligible employers may receive a refundable child care leave credit. This credit is equal to two-thirds of the employee's regular pay, capped at $200 per day or $10,000 in the aggregate.... "Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS. The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees.... "Under guidance that will be released next week, eligible employers who pay qualifying sick or child care leave will be able to retain an amount of the payroll taxes equal to the amount of qualifying sick and child care leave that they paid, rather than deposit them with the IRS. The payroll taxes that are available for retention include withheld federal income taxes, the employee share of Social Security and Medicare taxes, and the employer share of Social Security and Medicare taxes with respect to all employees. "If there are not sufficient payroll taxes to cover the cost of qualified sick and child care leave paid, employers will be able [to] file a request for an accelerated payment from the IRS. The IRS expects to process these requests in two weeks or less. The details of this new, expedited procedure will be announced next week.... "Labor will be issuing a temporary non-enforcement policy that provides a period of time for employers to come into compliance with the Act. Under this policy, Labor will not bring an enforcement action against any employer for violations of the Act so long as the employer has acted reasonably and in good faith to comply with the Act. Labor will instead focus on compliance assistance during the 30-day period."

IRS Regulatory Agenda, Spring 2025

Published Sep. 4, 2025.  Changes from the Fall 2024 IRS Regulatory Agenda: Added to Proposed Rule stage: Indian Tribal Governmental Plans [1545-BI19] Minimum Vesting Standards [1545-BN49] Electronic Furnishing of Payee Statements Regarding Digital Asset Sales by Brokers [1545-BR47] Modification to Section 415(c) Compensation Definition Relating to Back Pay [1545-BR49] Determination of Target Normal Cost and Funding Target for Single-Employer Defined Benefit Pension Plans [1545-BR50] Transparency in Coverage (CMS-9882) [1545-BR51] Moved from Proposed Rule stage to Final Rule stage: Regulations Governing Practice Before the Internal Revenue Service [1545-BQ12] Automatic Enrollment Requirements under Section 414A [1545-BR08] SECURE 2.0 Act Updates to Catch-up Contribution Rules Under Section 414(v) [1545-BR11]

Text of Agency Interim Final Rule and Comment Request: Moral Exemptions and Accommodations for Coverage of Certain Preventive Services Under the ACA

100 pages. "These interim final rules expand exemptions to protect moral convictions for certain entities and individuals whose health plans are subject to a mandate of contraceptive overage through guidance issued pursuant to the [ACA]. These rules do not alter the discretion of the Health Resources and Services Administration, a component of [HHS], to maintain the guidelines requiring contraceptive coverage where no regulatorily recognized objection exists. These rules also provide certain morally objecting entities access to the voluntary 'accommodation' process regarding such coverage....These interim final rules are effective on October 6, 2017.... Written comments on these interim final rules are invited and must be received by December 5, 2017."