Withdrawal of a notice of proposed rulemaking that appeared in the Federal Register on February 2, 2023, regarding coverage of certain preventive services under the Affordable Care Act.

This revenue procedure contains the first annual table issued pursuant to section 45Y(b)(2)(C)(i). This table provides the greenhouse gas emissions rates for eight different types or categories of facilities which are described in § 1.45Y-5(c)(2). Taxpayers must use this table for the purpose of determining eligibility for credits under section 45Y and/or section 48E of the Code for any facility that is of a type or category described in this annual table.

26 CFR 601.601: Rules and regulations. (Also: Part I, §§ 45Y, 48E; 1.45Y-5(g).)

This revenue ruling provides guidance regarding the income and employment tax treatment of contributions and benefits paid in certain situations under a state paid family and medical leave program, as well as the related reporting requirements. This revenue ruling provides guidance to the District of Columbia and states that have mandatory paid family and medical leave programs and for employees working in and employers operating in those states.

26 CFR 1.164-1: Deduction for Taxes. (Also: §§ 61, 162, 104, 105, 106, 3121, 3306, 3401, 6041, 6051, 7805, 1.61-1, 1.61-2, 301.7805-1)

Federal rates; adjusted federal rates; adjusted federal long-term rate, and the long-term tax exempt rate. For purposes of sections 382, 1274, 1288, 7872 and other sections of the Code, tables set forth the rates for February 2025.

(Also Sections 42, 280G, 382, 467, 468, 482, 483, 1288, 7520, 7872.)