Hearings, Meetings, Proceedings, etc.: Application of the Personal Responsibility and Work Opportunity Reconciliation Act to the Refunded Portion of Certain Federal Refundable Tax Credits; Hearing Cancellation

What it does

• •Cancels a public hearing on proposed IRS regulations scheduled for October 14, 2026, at 10 a.m. ET.
• •The canceled hearing concerned proposed rules that would classify the refunded portion of certain federal refundable tax credits as a 'federal public benefit' under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA).

Why it matters

• •The IRS canceled the hearing because no requests to testify or topic outlines were submitted by the October 5, 2026 deadline, indicating no public interest in providing oral testimony on the proposed regulations.

Who is affected

• •Individuals who receive federal refundable tax credits and may be subject to PRWORA eligibility restrictions.
• •The general public that was invited to testify at the now-canceled hearing.

What happens next

The proposed rulemaking (REG-119882-25) remains open for written public comment via the Federal eRulemaking Portal, though the oral hearing phase has been eliminated due to lack of testimony requests.