This guidance contains proposed amendments to the regulations relating to the user fees for the special enrollment examinations for enrolled agents and enrolled retirement plan agents, the EA SEE and ERPA SEE, respectively. In accordance with the guidelines in OMB Circular A-25, the IRS has re-calculated its cost of overseeing the EA SEE and determined that the full cost has increased to $99 per part, plus an amount payable directly to a third-party contractor. The IRS no longer offers new enrollment as an ERPA or the ERPA SEE. Therefore, the proposed regulations increase the amount of the user fee for the EA SEE from $81 to $99 per part and remove the user fee for the ERPA SEE.

This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2021.

This document sets forth proposed regulations regarding certain requirements regarding implementation of the protections against balance billing provided under the No Surprises Act. The text of the temporary regulations issued jointly with the Department of Health and Human Services, the Department of Labor, and the Office of Personnel Management serves as the text of these proposed regulations.

This document, issued jointly with the Department of Health and Human Services, the Department of Labor, and the Office of Personnel Management, provides for a federal independent dispute resolution process to permit group health plans and nonparticipating providers, facilities, and providers of air ambulance services to determine the out-of-network rate for items and services that are emergency services, nonemergency services furnished by nonparticipating providers at participating facilities, and air ambulance services furnished by nonparticipating providers of air ambulance services, under certain circumstances. Additionally, the temporary regulations expand the scope of claims eligible for external review to include adverse benefit determinations related to compliance with the surprise billing and cost-sharing protections under the No Surprises Act.

26 CFR 54.9816-8T: Independent dispute resolution process (temp); 26 CFR 54.9817-2T: Independent dispute resolution process for air ambulance services (temp)

This revenue procedure updates and supersedes Rev. Proc. 2020-15. One country, Chile, is added to the list of countries with which the United States has in force an information exchange agreement, such that bank deposit interest paid to residents of such countries must be reported by payors to the extent required under Treas. Reg. §§1.6049-8(a) and 1.6049-4(b)(5). Two countries, the Dominican Republic and Singapore, are added to the list of countries with which Treasury and the IRS have determined it is appropriate to have an automatic exchange relationship with respect to such bank deposit interest.

26 CFR 601.601: Rules and regulations

(Also Part 1, §§ 6049; 1.6049-4, 1.6049-8)

Fringe benefits aircraft valuation formula. For purposes of section 1.61-21(g) of the Income Tax Regulations, relating to the rule for valuing non-commercial flights on employer-provided aircraft, the Standard Industry Fare Level (SIFL) cents-per-mile rates and terminal charges in effect for the second half of 2021 are set forth.