This NPRM provides proposed rules relating to internal use software under § 41(d)(4)(E). Generally, § 41 provides for the research credit based on expenses incurred for qualified research; however, research with respect to internal use software is not qualified research except to the extent provided by regulations.

This notice provides guidance on the performance and quality standards that small wind energy property must meet to qualify for the energy credit under § 48 of the Code. The notice allows a taxpayer to rely on a certification from an eligible certifier in determining whether a wind turbine meets the performance and quality standards. The notice also sets forth the required contents of a certification as well as the definition of an eligible certifier.

This revenue procedure updates and revises the general procedures under § 446(e) of the Internal Revenue Code and § 1.446–1(e) of the Income Tax Regulations to obtain the consent of the Commissioner of Internal Revenue (Commissioner) to change a method of accounting for federal income tax purposes. Specifically, this revenue procedure provides the general procedures to obtain the advance (non-automatic) consent of the Commissioner to change a method of accounting and provides the procedures to obtain the automatic consent of the Commissioner to change a method of accounting described in Rev. Proc. 2015–14, 2015–5 I.R.B. 450 (or successor) (List of Automatic Changes).

This revenue procedure provides the List of Automatic Changes to which the automatic change procedures in Rev. Proc. 2015–13, 2015–5 I.R.B. 419, (or successor) apply. The definitions in section 3 of Rev. Proc. 2015–13 apply to this revenue procedure.

Revenue Procedure 2015–15 provides the 2015 monthly national average premium for qualified health plans that have a bronze level of coverage for taxpayers to use in determining their maximum individual shared responsibility payment under § 5000A(c)(1)(B) of the Internal Revenue Code and § 1.5000A–4 of the Income Tax Regulations.

This notice sets forth updates on the corporate bond monthly yield curve, the corresponding spot segment rates for December 2014 used under § 417(e)(3)(D), the 24-month average segment rates applicable for January 2015, and the 30-year Treasury rates. These rates reflect the application of § 430(h)(2)(C)(iv), which was added by the Moving Ahead for Progress in the 21st Century Act, Public Law 112–141 (MAP–21) and amended by section 2003 of the Highway and Transportation Funding Act of 2014 (HATFA).

Final regulations under section 501(r) of the Code providing guidance regarding the requirements for charitable hospital organizations added by the Patient Protection and Affordable Care Act of 2010.

This notice explains liability for and reporting of Federal Insurance Contributions Act (FICA) tax, Federal Unemployment Tax Act (FUTA) tax, and federal income tax withholding with respect to sick pay that is paid by third parties rather than employers. The notice also explains the filing requirements for new Form 8922, Third-Party Sick Pay Recap.

The Competent Authority Agreement (“the Agreement”) was released to the public on February 2, 2015, by the Competent Authorities of the United States and Kazakhstan regarding the eligibility of entities that are treated as fiscally transparent under the laws of either Contracting State to benefits under the Convention Between the Government of the United States of America and the Government of the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital, signed on October 24, 1993 (the “Treaty”).