{"description":"Documents matching 'prohibits credit apply only previously'","count":10000,"total_pages":50,"next_page_url":"https://www.federalregister.gov/api/v1/documents?conditions%5Bterm%5D=prohibits+credit+apply+only+previously&format=json&page=2","results":[{"title":"Equal Credit Opportunity Act (Regulation B)","type":"Rule","abstract":"The Consumer Financial Protection Bureau (Bureau or CFPB) is issuing a final rule that amends provisions related to disparate impact, discouragement of applicants or prospective applicants, and special purpose credit programs under Regulation B, the regulation implementing the Equal Credit Opportunity Act (ECOA or Act). The amendments facilitate compliance with ECOA by clarifying the obligations imposed by the statute.","document_number":"2026-07804","html_url":"https://www.federalregister.gov/documents/2026/04/22/2026-07804/equal-credit-opportunity-act-regulation-b","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-04-22/pdf/2026-07804.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-07804.pdf?1776775512","publication_date":"2026-04-22","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"ECOA section 701(a) <span class=\"match\">prohibits</span> creditors from discriminating on a <span class=\"match\">prohibited</span> basis against applicants for <span class=\"match\">credit</span>,\n 110 \n \n a term the statute defines as a “person who \n <span class=\"match\">applies</span> \n to a creditor” for <span class=\"match\">credit</span>.\n 111 \n \n In the absence of a discouragement provision, creditors could sidestep this prohibition entirely by discouraging prospective applicants from <span class=\"match\">applying</span> for <span class=\"match\">credit</span> in the first place. For example, in the absence of a discouragement provision, a creditor could post a sign outside its office stating, “<span class=\"match\">Credit</span> available <span class=\"match\">only</span> to applicants under"},{"title":"Regulation A: Extensions of Credit by Federal Reserve Banks","type":"Proposed Rule","abstract":"The Board of Governors of the Federal Reserve System (Board) proposes to amend its Regulation A (Extensions of Credit by Federal Reserve Banks) to specify that a holder of a proposed special-purpose payment account (a Payment Account) would not be eligible for access to discount window credit made available by the Federal Reserve Banks (Reserve Banks). The proposal would change neither the existing programs under which the Reserve Banks generally provide discount window credit (primary credit, secondary credit, and seasonal credit) nor the process for establishing the primary credit, secondary credit, and seasonal credit rates.","document_number":"2026-10376","html_url":"https://www.federalregister.gov/documents/2026/05/26/2026-10376/regulation-a-extensions-of-credit-by-federal-reserve-banks","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-26/pdf/2026-10376.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-10376.pdf?1779453912","publication_date":"2026-05-26","agencies":[{"raw_name":"FEDERAL RESERVE SYSTEM","name":"Federal Reserve System","id":188,"url":"https://www.federalregister.gov/agencies/federal-reserve-system","json_url":"https://www.federalregister.gov/api/v1/agencies/188","parent_id":null,"slug":"federal-reserve-system"}],"excerpts":"A (Extensions of <span class=\"match\">Credit</span> by Federal Reserve Banks) to specify that a holder of a proposed special-purpose payment account (a Payment Account) would not be eligible for access to discount window <span class=\"match\">credit</span> made available by the Federal Reserve Banks (Reserve Banks). The proposal would change neither the existing programs under which the Reserve Banks generally provide discount window <span class=\"match\">credit</span> (primary <span class=\"match\">credit</span>, secondary <span class=\"match\">credit</span>, and seasonal <span class=\"match\">credit</span>) nor the process for establishing the primary <span class=\"match\">credit</span>, secondary <span class=\"match\">credit</span>, and seasonal <span class=\"match\">credit</span> rates. \n \n \n DATES:"},{"title":"Equal Credit Opportunity Act (Regulation B)","type":"Proposed Rule","abstract":"The Consumer Financial Protection Bureau (Bureau or CFPB) is issuing a proposed rule for public comment that amends provisions related to disparate impact, discouragement of applicants or prospective applicants, and special purpose credit programs under Regulation B, the regulation implementing the Equal Credit Opportunity Act (ECOA or Act). The amendments would facilitate compliance with ECOA by clarifying the obligations imposed by the statute.","document_number":"2025-19864","html_url":"https://www.federalregister.gov/documents/2025/11/13/2025-19864/equal-credit-opportunity-act-regulation-b","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-11-13/pdf/2025-19864.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19864.pdf?1762955111","publication_date":"2025-11-13","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"ECOA section 701(a) <span class=\"match\">prohibits</span> creditors from discriminating on a <span class=\"match\">prohibited</span> basis against applicants for <span class=\"match\">credit</span>,\n 52 \n \n a term the statute defines as a “person who \n <span class=\"match\">applies</span> \n to a creditor” for <span class=\"match\">credit</span>.\n 53 \n \n In the absence of a discouragement provision, creditors could sidestep this prohibition entirely by discouraging prospective applicants from <span class=\"match\">applying</span> for <span class=\"match\">credit</span> in the first place. For example, in the absence of a discouragement provision, a creditor could post a sign outside its office stating, “<span class=\"match\">Credit</span> available <span class=\"match\">only</span> to applicants under"},{"title":"Section 45Z Clean Fuel Production Credit","type":"Proposed Rule","abstract":"This document contains proposed regulations regarding the clean fuel production credit enacted by the Inflation Reduction Act of 2022 and amended by the One, Big, Beautiful Bill Act (OBBBA). These proposed regulations would provide rules for determining clean fuel production credits, including credit eligibility rules, emissions rates, and certification and registration requirements. In addition, the proposed regulations would amend three sets of final regulations: the elective payment election regulations and the credit transfer election regulations, to clarify language relating to ownership of clean fuel production facilities, and the Federal excise tax registration regulations, to make them clearer and more consistent with the clean fuel production credit registration requirements in these proposed regulations. The proposed regulations would affect domestic producers of clean transportation fuel, taxpayers that may claim a credit for a related producer's fuel, and excise tax registrants.","document_number":"2026-02246","html_url":"https://www.federalregister.gov/documents/2026/02/04/2026-02246/section-45z-clean-fuel-production-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-04/pdf/2026-02246.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-02246.pdf?1770126310","publication_date":"2026-02-04","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"which finalized regulations concerning the transfer election with respect to eligible <span class=\"match\">credits</span> under section 6418 (<span class=\"match\">Credit</span> Transfer Election Regulations). The <span class=\"match\">Credit</span> Transfer Election Regulations contain rules on section 6418 that <span class=\"match\">apply</span> with respect to an eligible <span class=\"match\">credit</span>, including the section 45Z <span class=\"match\">credit</span>. Section 1.6418-2(d)(1) requires an eligible taxpayer to own the underlying eligible <span class=\"match\">credit</span> property except in the case of the advanced manufacturing production <span class=\"match\">credit</span> under section 45X.\n \n D. Notice 2024-49 (Registration Requirement) \n Notice 2024-49"},{"title":"Preemption-Federal Credit Union Non-Interest Charges and Fees","type":"Rule","abstract":"The NCUA Board is adopting an interim final rule to clarify federal credit unions' (FCUs) power to charge non-interest charges and fees includes the power to assess, collect, impose, levy, receive, reserve, take, or otherwise obtain non-interest charges and fees, including interchange fees from credit and debit card operations. Further, the interim final rule explains that FCUs may charge non- interest charges or fees, even when such charges and fees are set by or in consultation with third parties. NCUA invites public comments on this interim final rule.","document_number":"2026-11559","html_url":"https://www.federalregister.gov/documents/2026/06/09/2026-11559/preemption-federal-credit-union-non-interest-charges-and-fees","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-06-09/pdf/2026-11559.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-11559.pdf?1780922718","publication_date":"2026-06-09","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"amount of finance charge, use of and limits on variable rate <span class=\"match\">credit</span>, maturity limits and other terms of repayment, and various other conditions. The list is illustrative <span class=\"match\">only</span> and is not intended to be exhaustive.\n 17 \n \n \n \n \n 12 \n  12 U.S.C. 1757(1).\n \n \n \n \n 13 \n  \n See \n 12 U.S.C. 1757(5) (authorizing lines of <span class=\"match\">credit</span>); \n see also \n 12 CFR 701.21(a) (“[T]he Federal <span class=\"match\">Credit</span> Union Act (12 U.S.C. 1757(5)) authoriz[es] Federal <span class=\"match\">credit</span> unions to . . . issue lines of <span class=\"match\">credit</span> (including <span class=\"match\">credit</span> cards) to members.”).\n \n \n \n \n 14 \n  12 U.S.C. 1757(17). As relevant"},{"title":"Prohibited Terms and Conditions in Agreements for Consumer Financial Products or Services (Regulation AA)","type":"Proposed Rule","abstract":"The Consumer Financial Protection Bureau (CFPB) is proposing to prohibit certain contractual provisions in agreements for consumer financial products or services. The proposal would prohibit covered persons from including in their contracts any provisions purporting to waive substantive consumer legal rights and protections (or their remedies) granted by State or Federal law. The proposal would also prohibit contract terms that limit free expression, including with threats of account closure, fines, or breach of contract claims, as well as other contract terms. The proposal would also codify certain longstanding prohibitions under the Federal Trade Commission's (FTC) Credit Practices Rule.","document_number":"2025-00633","html_url":"https://www.federalregister.gov/documents/2025/01/14/2025-00633/prohibited-terms-and-conditions-in-agreements-for-consumer-financial-products-or-services-regulation","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-14/pdf/2025-00633.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00633.pdf?1736775933","publication_date":"2025-01-14","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"would be appropriate. \n V. <span class=\"match\">Prohibited</span> <span class=\"match\">Credit</span> Practices \n Overview \n Subpart B of the proposed rule would codify for covered persons the already existing FTC <span class=\"match\">Credit</span> Practices Rule, which renders unlawful certain remedial provisions in consumer <span class=\"match\">credit</span> contracts. \n \n The FTC first issued the <span class=\"match\">Credit</span> Practices Rule in 1984 pursuant to its authority to <span class=\"match\">prohibit</span> unfair or deceptive acts or practices.\n 41 \n \n The banking regulators subsequently issued their own companion <span class=\"match\">credit</span> practices rules applicable to banks, Federal <span class=\"match\">credit</span> unions, and savings associations"},{"title":"Section 42, Low-Income Housing Credit Average Income Test Procedures","type":"Rule","abstract":"This document contains final regulations setting forth recordkeeping and reporting requirements for the average income test for purposes of the low-income housing credit. If a building is part of a residential rental project that satisfies the average income test, the building may be eligible to earn low-income housing credits. These final regulations affect owners of low-income housing projects, State or local housing credit agencies that monitor compliance with the requirements for low-income housing credits, and, indirectly, tenants in low-income housing projects.","document_number":"2025-19005","html_url":"https://www.federalregister.gov/documents/2025/09/30/2025-19005/section-42-low-income-housing-credit-average-income-test-procedures","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-09-30/pdf/2025-19005.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19005.pdf?1759149921","publication_date":"2025-09-30","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"recordkeeping and reporting requirements for the average income test for purposes of the low-income housing <span class=\"match\">credit</span>. If a building is part of a residential rental project that satisfies the average income test, the building may be eligible to earn low-income housing <span class=\"match\">credits</span>. These final regulations affect owners of low-income housing projects, State or local housing <span class=\"match\">credit</span> agencies that monitor compliance with the requirements for low-income housing <span class=\"match\">credits</span>, and, indirectly, tenants in low-income housing projects. \n \n \n DATES: \n \n \n Effective date: \n These"},{"title":"Section 6435 Payments; Refunds for Previously Taxed Dyed Fuel","type":"Rule","abstract":"This document contains temporary regulations regarding the statutory provision providing for payments to taxpayers with respect to certain previously taxed dyed fuel. Specifically, these temporary regulations provide guidance delineating which taxpayers may claim such payments and the procedures these taxpayers must follow to claim the payments. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section in this issue of the Federal Register. These temporary regulations affect taxpayers that withdraw previously taxed dyed fuel from a terminal.","document_number":"2026-08545","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08545/section-6435-payments-refunds-for-previously-taxed-dyed-fuel","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08545.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08545.pdf?1777553124","publication_date":"2026-05-01","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"to the amount of the section 4081 tax <span class=\"match\">previously</span> paid with respect to such dyed fuel. Eligible dyed fuel is diesel fuel or kerosene: (i) with respect to which tax under section 4081 was <span class=\"match\">previously</span> paid (and not <span class=\"match\">credited</span> or refunded); and (ii) that is exempt from the section 4081 tax under section 4082(a). \n See \n section 6435(a) and (b). Section 6435 is effective for eligible dyed fuel removed on or after December 31, 2025. \n See \n section 70525(c) of the OBBBA.\n \n Section 6430 provides that no refunds, <span class=\"match\">credits</span>, or payments shall be made under subchapter"},{"title":"Implementing the Guiding and Establishing National Innovation for U.S. Stablecoins Act for the Issuance of Stablecoins by Entities Subject to the Jurisdiction of the National Credit Union Administration","type":"Proposed Rule","abstract":"The NCUA Board (Board) is seeking comment on proposed regulations to implement portions of the Guiding and Establishing National Innovation for U.S. Stablecoins Act (GENIUS Act). The GENIUS Act charges the NCUA with licensing, regulating, and supervising Payment Stablecoin issuers that are subsidiaries of federally insured credit unions (FICU subsidiaries). In February 2026, the NCUA issued proposed regulations to govern investments in and licensing of permitted payment stablecoin issuers subject to the NCUA's jurisdiction. This current proposal supplements the previous proposal and would govern the issuance of Payment Stablecoins and certain related activities by entities subject to the NCUA's jurisdiction. This proposal would also make amendments to address share insurance coverage, tokenized shares, and other conforming and clarifying amendments.","document_number":"2026-09915","html_url":"https://www.federalregister.gov/documents/2026/05/18/2026-09915/implementing-the-guiding-and-establishing-national-innovation-for-us-stablecoins-act-for-the","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-18/pdf/2026-09915.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-09915.pdf?1778849126","publication_date":"2026-05-18","agencies":[{"raw_name":"NATIONAL CREDIT UNION ADMINISTRATION","name":"National Credit Union Administration","id":335,"url":"https://www.federalregister.gov/agencies/national-credit-union-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/335","parent_id":null,"slug":"national-credit-union-administration"}],"excerpts":"defines the term “subsidiary of an insured <span class=\"match\">credit</span> union” to mean “(A) an organization providing services to the insured <span class=\"match\">credit</span> union that are associated with the routine operations of <span class=\"match\">credit</span> unions, as described in section 107(7)(I) of the Federal <span class=\"match\">Credit</span> Union Act (12 U.S.C. 1757(7)(I)); (B) a <span class=\"match\">credit</span> union service organization, as such term is used under part 712 of title 12, Code of Federal Regulations, with respect to which the insured <span class=\"match\">credit</span> union has an ownership interest or to which the insured <span class=\"match\">credit</span> union has extended a loan; and (C) a subsidiary"},{"title":"Small Business Lending Under the Equal Credit Opportunity Act (Regulation B)","type":"Rule","abstract":"The Consumer Financial Protection Bureau (Bureau or CFPB) is revising certain provisions of Regulation B, subpart B, which implements changes to the Equal Credit Opportunity Act made by section 1071 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The Bureau is amending coverage of certain credit transactions and financial institutions; the small business definition; inclusion of certain data points and how others are collected; and the compliance date. The Bureau believes these changes will streamline the rule, reduce complexity for lenders, improve data quality, and advance the purposes of section 1071.","document_number":"2026-08494","html_url":"https://www.federalregister.gov/documents/2026/05/01/2026-08494/small-business-lending-under-the-equal-credit-opportunity-act-regulation-b","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-05-01/pdf/2026-08494.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-08494.pdf?1777564810","publication_date":"2026-05-01","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"broadly defined a “covered <span class=\"match\">credit</span> transaction” as an extension of business <span class=\"match\">credit</span> that is not specifically excluded. While the rule enumerated certain exclusions—such as trade <span class=\"match\">credit</span>, HMDA-reportable transactions, insurance premium financing, public utilities <span class=\"match\">credit</span>, securities <span class=\"match\">credit</span>, and incidental <span class=\"match\">credit</span>—\n \n it aimed for broad coverage to prevent evasion and ensure a complete data set. Consequently, the 2023 final rule encompassed a wide range of <span class=\"match\">credit</span> products, including merchant cash advances and agricultural <span class=\"match\">credit</span>.\n \n In the 2025 proposed"},{"title":"Airworthiness Directives; DG Aviation GmbH (Type Certificate Previously Held by DG Flugzeugbau GmbH) Gliders","type":"Rule","abstract":"The FAA is adopting a new airworthiness directive (AD) for all DG Aviation GmbH (type certificate previously held by DG Flugzeugbau GmbH) Model DG-1000T gliders. This AD was prompted by reports of propeller separation. This AD requires revising the glider flight manual and installing \"Motor INOP\" placards to prohibit operation with the powerplant. The FAA is issuing this AD to address the unsafe condition on these products.","document_number":"2025-12875","html_url":"https://www.federalregister.gov/documents/2025/07/10/2025-12875/airworthiness-directives-dg-aviation-gmbh-type-certificate-previously-held-by-dg-flugzeugbau-gmbh","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-07-10/pdf/2025-12875.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-12875.pdf?1752005709","publication_date":"2025-07-10","agencies":[{"raw_name":"DEPARTMENT OF TRANSPORTATION","name":"Transportation Department","id":492,"url":"https://www.federalregister.gov/agencies/transportation-department","json_url":"https://www.federalregister.gov/api/v1/agencies/492","parent_id":null,"slug":"transportation-department"},{"raw_name":"Federal Aviation Administration","name":"Federal Aviation Administration","id":159,"url":"https://www.federalregister.gov/agencies/federal-aviation-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/159","parent_id":492,"slug":"federal-aviation-administration"}],"excerpts":"by 14 CFR 91.417, 121.380, or 135.439. \n (2) Remove the powerplant from the glider. \n (h) <span class=\"match\">Credit</span> for <span class=\"match\">Previous</span> Actions \n This paragraph provides <span class=\"match\">credit</span> for the actions required by paragraph (g)(1) of this AD, if those actions were performed before the effective date of this AD using DG aviation GmbH Service Information No. 116-25, Doc No. SI 116-25 FE-30-01, Issue 01.a, dated May 5, 2025. \n (i) Special Flight Permits \n Special flight permits are <span class=\"match\">prohibited</span>. \n (j) Alternative Methods of Compliance (AMOCs) \n \n The Manager, International Validation"},{"title":"Credit for Production of Clean Hydrogen and Energy Credit","type":"Rule","abstract":"This document contains final regulations implementing the credit for production of clean hydrogen and certain provisions of the energy credit as enacted by the Inflation Reduction Act of 2022. The regulations provide rules for: determining lifecycle greenhouse gas emissions rates resulting from hydrogen production processes; petitioning for provisional emissions rates; verifying production and sale or use of clean hydrogen; modifying or retrofitting existing qualified clean hydrogen production facilities; using electricity from certain renewable or zero-emissions sources to produce qualified clean hydrogen; and electing to treat part of a specified clean hydrogen production facility instead as property eligible for the energy credit. These regulations affect all taxpayers who produce qualified clean hydrogen and claim the clean hydrogen production credit, elect to treat part of a specified clean hydrogen production facility as property eligible for the energy credit, or produce electricity from certain renewable or zero-emissions sources used by taxpayers or related persons to produce qualified clean hydrogen.","document_number":"2024-31513","html_url":"https://www.federalregister.gov/documents/2025/01/10/2024-31513/credit-for-production-of-clean-hydrogen-and-energy-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-10/pdf/2024-31513.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-31513.pdf?1736354471","publication_date":"2025-01-10","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"(section 48 <span class=\"match\">credit</span>) in lieu of the section 45V <span class=\"match\">credit</span>. Also described are statutory exceptions to the requirement that electricity be sold to an unrelated person to be eligible for the renewable electricity production <span class=\"match\">credit</span> determined \n \n under section 45 (section 45 <span class=\"match\">credit</span>) or the zero-emission nuclear power production <span class=\"match\">credit</span> determined under section 45U (section 45U <span class=\"match\">credit</span>). Under these exceptions, electricity produced by a taxpayer from a qualified facility under section 45(d) or a qualified nuclear power facility under section 45U(b)(1) may"},{"title":"Small Business Lending Under the Equal Credit Opportunity Act (Regulation B)","type":"Proposed Rule","abstract":"The Consumer Financial Protection Bureau (CFPB or Bureau) proposes revisions to certain provisions of Regulation B, subpart B, implementing changes to the Equal Credit Opportunity Act made by section 1071 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. The Bureau is reconsidering coverage of certain credit transactions and financial institutions; the small business definition; inclusion of certain data points and how others are collected; and the compliance date. The CFPB believes these proposed changes would streamline the rule, reduce complexity for lenders, and improve data quality, advancing the purposes of section 1071 and complying with recent executive directives.","document_number":"2025-19865","html_url":"https://www.federalregister.gov/documents/2025/11/13/2025-19865/small-business-lending-under-the-equal-credit-opportunity-act-regulation-b","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-11-13/pdf/2025-19865.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-19865.pdf?1762955111","publication_date":"2025-11-13","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"small business <span class=\"match\">credit</span> applications if they originated at least 100 covered <span class=\"match\">credit</span> transactions in each of the two preceding calendar years. Loans, lines of <span class=\"match\">credit</span>, <span class=\"match\">credit</span> cards, and merchant cash advances (including such <span class=\"match\">credit</span> transactions for agricultural purposes) all fall within the transactional scope of the 2023 final rule, with no limitations on loan amount. The Bureau excluded trade <span class=\"match\">credit</span>, transactions that are reportable under HMDA, insurance premium financing, public utilities <span class=\"match\">credit</span>, securities <span class=\"match\">credit</span>, and incidental <span class=\"match\">credit</span>. Factoring,"},{"title":"Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit","type":"Rule","abstract":"This document sets forth final regulations regarding the clean electricity production credit and the clean electricity investment credit established by the Inflation Reduction Act of 2022. These final regulations provide rules for determining greenhouse gas emissions rates resulting from the production of electricity; petitioning for provisional emissions rates; and determining eligibility for these credits in various circumstances. The final regulations affect all taxpayers that claim the clean electricity production credit with respect to a qualified facility or the clean electricity investment credit with respect to a qualified facility or energy storage technology, as applicable, that is placed in service after 2024.","document_number":"2025-00196","html_url":"https://www.federalregister.gov/documents/2025/01/15/2025-00196/section-45y-clean-electricity-production-credit-and-section-48e-clean-electricity-investment-credit","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00196.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00196.pdf?1736284515","publication_date":"2025-01-15","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"section 45Y or 48E <span class=\"match\">credit</span> so long as the qualified facility meets all requirements of section 45Y or 48E. \n Another commenter generally stated that under Notice 2018-59, 2018-28 I.R.B. 196, the 80/20 Rule <span class=\"match\">applies</span> at the property level and not the project or system level. The commenter requested that the 80/20 Rule similarly <span class=\"match\">only</span> <span class=\"match\">apply</span> at the property level for the section 45Y <span class=\"match\">credit</span>. In response to this comment, the Treasury Department and the IRS confirm that for purposes of the section 45Y <span class=\"match\">credit</span>, the 80/20 Rule does not <span class=\"match\">apply</span> to a project or system"},{"title":"Overdraft Lending: Very Large Financial Institutions","type":"Rule","abstract":"The Consumer Financial Protection Bureau (CFPB) amends Regulations E and Z to update regulatory exceptions for overdraft credit provided by very large financial institutions, thereby ensuring that these extensions of overdraft credit adhere to consumer protections required of similarly situated products, unless the overdraft fee is a small amount that only recovers estimated costs and losses. The rule allows consumers to better comparison shop across credit products and provides substantive protections that apply to other consumer credit.","document_number":"2024-29699","html_url":"https://www.federalregister.gov/documents/2024/12/30/2024-29699/overdraft-lending-very-large-financial-institutions","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-12-30/pdf/2024-29699.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-29699.pdf?1735307118","publication_date":"2024-12-30","agencies":[{"raw_name":"Consumer Financial Protection Bureau","name":"Consumer Financial Protection Bureau","id":573,"url":"https://www.federalregister.gov/agencies/consumer-financial-protection-bureau","json_url":"https://www.federalregister.gov/api/v1/agencies/573","parent_id":null,"slug":"consumer-financial-protection-bureau"}],"excerpts":"final rule generally refers to overdraft <span class=\"match\">credit</span> that is not subject to Regulation Z as non-covered overdraft <span class=\"match\">credit</span> and overdraft <span class=\"match\">credit</span> that is subject to Regulation Z as covered overdraft <span class=\"match\">credit</span>. Above breakeven overdraft <span class=\"match\">credit</span> is currently a type of non-covered overdraft <span class=\"match\">credit</span>, but it will become covered overdraft <span class=\"match\">credit</span> when this final rule becomes effective on October 1, 2025.\n \n \n The final rule also requires covered overdraft <span class=\"match\">credit</span> offered by very large financial institutions to be put in a <span class=\"match\">credit</span> account separate from the asset account"},{"title":"Proposed Exemption From Certain Prohibited Transaction Restrictions for Certain Asset Managers Related to UBS AG (UBS) Located in Zurich, Switzerland","type":"Notice","abstract":"If granted, this proposed exemption would allow certain current and future UBS-related asset managers to rely on Prohibited Transaction Exemption (PTE) 84-14 until May 4, 2031, if certain conditions are met, notwithstanding four judgments of conviction and one non-prosecution agreement involving entities within UBS' corporate umbrella.","document_number":"2026-03825","html_url":"https://www.federalregister.gov/documents/2026/02/26/2026-03825/proposed-exemption-from-certain-prohibited-transaction-restrictions-for-certain-asset-managers","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2026-02-26/pdf/2026-03825.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2026-03825.pdf?1772027111","publication_date":"2026-02-26","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"excerpts":"Eastern District of New York entered a judgment of conviction against <span class=\"match\">Credit</span> Suisse Securities (Europe) Limited (CSSEL) \n 10 \n \n for one count of conspiracy to commit wire fraud in violation of 18 U.S.C. 1349 (the 2022 CSSEL Conviction).\n \n \n \n 10 \n  On June 12, 2023, UBS acquired <span class=\"match\">Credit</span> Suisse AG, another Swiss-based global financial services firm. This acquisition brought <span class=\"match\">Credit</span> Suisse subsidiaries, including CSSEL, under the UBS corporate umbrella.\n \n \n (d) On May 5, 2025, <span class=\"match\">Credit</span> Suisse Services AG (CSSAG) entered a guilty plea in the District Court"},{"title":"Guidance on Clean Electricity Low-Income Communities Bonus Credit Amount Program","type":"Rule","abstract":"This document contains final regulations concerning the program to allocate clean electricity low-income communities bonus credit amounts established pursuant to the Inflation Reduction Act of 2022 for calendar years 2025 and succeeding years. Applicants investing in certain clean electricity generation facilities that produce electricity without combustion and gasification may apply for an allocation of capacity limitation to increase the amount of the clean electricity investment credit for the taxable year in which the facility is placed in service. This document provides definitions and requirements that are applicable for the program. The final regulations affect taxpayers seeking allocations of capacity limitation to claim an increased clean electricity investment credit.","document_number":"2025-00331","html_url":"https://www.federalregister.gov/documents/2025/01/13/2025-00331/guidance-on-clean-electricity-low-income-communities-bonus-credit-amount-program","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-13/pdf/2025-00331.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00331.pdf?1736343932","publication_date":"2025-01-13","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"Alternatively, some commenters suggested a tiered approach to the bill <span class=\"match\">credit</span> discount rate within Category 4 by adjusting the required bill <span class=\"match\">credit</span> discount rate based on regional market conditions. \n \n After consideration of the comments, the final regulations adopt a bill <span class=\"match\">credit</span> discount rate of 20 percent. The 20 percent bill <span class=\"match\">credit</span> discount rate—as opposed to a 30 percent bill <span class=\"match\">credit</span> discount rate—supports the Program's goal of national impact by allowing a broader range of facilities to <span class=\"match\">apply</span> under Category 4. Given the uncertainty of how the market will"},{"title":"Advanced Manufacturing Investment Credit Rules Under Sections 48D and 50","type":"Rule","abstract":"This document contains final regulations to implement the advanced manufacturing investment credit established by the CHIPS Act of 2022 to incentivize the manufacture of semiconductors and semiconductor manufacturing equipment within the United States. The final regulations adopt with certain modifications rules proposed in the first of two notices of proposed rulemaking to implement the credit, other than proposed rules regarding the elective payment election that were addressed in the final rule adopted in connection with the second notice of proposed rulemaking. The final regulations provide the eligibility requirements for the credit, and a special 10- year credit recapture rule that applies if there is a significant transaction involving the material expansion of semiconductor manufacturing capacity in a foreign country of concern. The final regulations affect taxpayers that claim the advanced manufacturing investment credit.","document_number":"2024-23857","html_url":"https://www.federalregister.gov/documents/2024/10/23/2024-23857/advanced-manufacturing-investment-credit-rules-under-sections-48d-and-50","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2024-10-23/pdf/2024-23857.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2024-23857.pdf?1729601118","publication_date":"2024-10-23","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"excerpts":"section 48D is an investment tax <span class=\"match\">credit</span>, and pursuant to § 1.46-3(d)(4), the investment <span class=\"match\">credit</span> is allowed in the taxable year the property is placed in service. In addition, the investment tax <span class=\"match\">credit</span> recapture rules under section 50(a) <span class=\"match\">apply</span> to the section 48D <span class=\"match\">credit</span>. If the property for which the section 48D <span class=\"match\">credit</span> is claimed ceases to be investment <span class=\"match\">credit</span> property (as defined in section 50(a)(6)(A)) with respect to the taxpayer before the close of the 5-year recapture period, then all or a portion of the section 48D <span class=\"match\">credit</span> is recaptured. If a taxpayer"},{"title":"Applications for New Awards; Expanding Opportunity Through Quality Charter Schools Program-Grants for Credit Enhancement for Charter School Facilities","type":"Notice","abstract":"The Department of Education (Department) is issuing a notice inviting applications for fiscal year (FY) 2025 for Charter Schools Program (CSP)--Grants for Credit Enhancement for Charter School Facilities (Credit Enhancement).","document_number":"2025-08783","html_url":"https://www.federalregister.gov/documents/2025/05/16/2025-08783/applications-for-new-awards-expanding-opportunity-through-quality-charter-schools-program-grants-for","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-05-16/pdf/2025-08783.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-08783.pdf?1747313122","publication_date":"2025-05-16","agencies":[{"raw_name":"DEPARTMENT OF EDUCATION","name":"Education Department","id":126,"url":"https://www.federalregister.gov/agencies/education-department","json_url":"https://www.federalregister.gov/api/v1/agencies/126","parent_id":null,"slug":"education-department"}],"excerpts":"(CSP)—Grants for <span class=\"match\">Credit</span> Enhancement for Charter School Facilities (<span class=\"match\">Credit</span> Enhancement). \n \n \n DATES: \n \n \n Applications Available: \n May 16, 2025.\n \n \n Deadline for Notice of Intent to <span class=\"match\">Apply</span>: \n Applicants are strongly encouraged but not required to submit a notice of intent to <span class=\"match\">apply</span> by June 16, 2025. Applicants who do not meet this deadline may still <span class=\"match\">apply</span>.\n \n \n Deadline for Transmittal of Applications: \n June 25, 2025.\n \n \n Deadline for Intergovernmental Review: \n August 25, 2025.\n \n \n Pre-Application Webinar Information: \n The <span class=\"match\">Credit</span> Enhancement program"},{"title":"Exemption From Certain Prohibited Transaction Restrictions Involving UBS AG (UBS), Located in Zurich, Switzerland","type":"Notice","abstract":"This exemption provides conditional prospective relief that allows current and future asset managers under the UBS corporate umbrella (UBS QPAMs) to continue to rely on PTE 84-14 for the five-year period from June 12, 2024, through June 11, 2029, notwithstanding four judgments of conviction involving entities within the UBS and CSAG (Credit Suisse AG) corporate umbrellas. The exemption also provides conditional retroactive relief to UBS QPAMs covering their reliance on PTE 84-14 during the one-year period from June 12, 2023, through June 11, 2024.","document_number":"2025-00812","html_url":"https://www.federalregister.gov/documents/2025/01/15/2025-00812/exemption-from-certain-prohibited-transaction-restrictions-involving-ubs-ag-ubs-located-in-zurich","pdf_url":"https://www.govinfo.gov/content/pkg/FR-2025-01-15/pdf/2025-00812.pdf","public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2025-00812.pdf?1736862346","publication_date":"2025-01-15","agencies":[{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"}],"excerpts":"Section I. Definitions \n (a) Names of Certain Corporate Entities: \n (1) The term “CSAG” means <span class=\"match\">Credit</span> Suisse AG, which was 100% owned by <span class=\"match\">Credit</span> Suisse Group AG, before UBS acquired <span class=\"match\">Credit</span> Suisse Group AG on June 12, 2024, and became the sole surviving entity. \n (2) The term “CSAM LLC” means <span class=\"match\">Credit</span> Suisse Asset Management, LLC. On May 1, 2024, CSAM LLC was merged into UBS Americas, with UBS Americas as the surviving entity. \n (3) The term “CSSEL” means <span class=\"match\">Credit</span> Suisse Securities (Europe) Limited an indirectly a wholly owned subsidiary of UBS Group AG."}]}