U.S. Treasury, IRS Propose Regulations to Apply and Clarify Eligibility Requirements for Refundable Individual Income Tax Credits

The U.S. IRS has announced proposed regulations to apply and clarify the federal law regarding the eligibility requirements for refundable individual income tax credits.

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Treasury, IRS proposes rules to protect refundable tax credits from abuse by illegal aliens

IR-2026-93, Aug. 19, 2026

WASHINGTON — The Department of the Treasury and the Internal Revenue Service issued proposed regulations to apply and clarify the federal law regarding the eligibility requirements for taxpayer-funde…