This is the table of contents of Internal Revenue Bulletin IRB 2024-47. Click on an entry to view the entry. Items shown under "Highlights of This Issue" open summaries of each IRB-referenced document only. Scroll to Parts I, II, etc. to view the full text versions of each IRB-referenced document. Use the "Keyword Search" option of TouchTax to search the full text of all Internal Revenue Bulletins, including this IRB.
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Section 415 of the Internal Revenue Code (the Code) provides for dollar limitations on benefits and contributions under qualified retirement plans. Section 415(d) requires that the Secretary of the Treasury annually adjust these limits for cost of living increases. Other limitations applicable to deferred compensation plans are also affected by these adjustments under § 415. Under § 415(d), the adjustments are to be made under adjustment procedures similar to those used to adjust benefit amounts under § 215(i)(2)(A) of the Social Security Act.
These proposed rules would amend the regulations regarding coverage of certain preventive services under section 2713 of the Public Health Service Act. The proposed rules also contain separate requirements applicable to coverage of contraceptive items that are preventive services. Specifically, these proposed rules would require plans and issuers to cover recommended over the-counter contraceptive items without requiring a prescription and without imposing cost-sharing requirements. In addition, the proposed rules would require plans and issuers to cover certain recommended contraceptive items that are drugs and drug-led combination products without imposing cost sharing requirements, unless a therapeutic equivalent of the drug or drug-led combination product is covered without cost sharing. Finally, these proposed rules would amend the regulations implementing section 2715A of the Public Health Service Act and section 1311(e)(3) of the Affordable Care Act by adding a disclosure requirement pertaining to coverage and cost-sharing requirements for over-the-counter contraceptive items. These proposed rules would not modify Federal conscience protections related to contraceptive coverage for employers, plans, issuers, and providers.
Revocation of IRC 501(c)(3) Organizations for failure to meet the code section requirements. Contributions made to the organizations by individual donors are no longer deductible under IRC 170(b)(1)(A).
This revenue procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 2024.
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