{"abstract":"This document sets forth temporary regulations under sections 3131, 3132, and 3134 of the Internal Revenue Code (Code), added by sections 9641 and 9651 of the American Rescue Plan Act of 2021. These temporary regulations authorize the assessment of any erroneous refund of the tax credits paid under sections 3131, 3132 (including any increases in those credits under section 3133), and 3134 of the Code. The text of these temporary regulations also serves as the text of the proposed regulations (REG-109077-21) set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.","action":"Temporary regulations.","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"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2021/09/10/2021-19524.html","cfr_references":[{"chapter":null,"citation_url":null,"part":31,"title":26}],"citation":"86 FR 50637","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These temporary regulations are effective on September 10, 2021.","disposition_notes":null,"docket_ids":["TD 9953"],"dockets":[],"document_number":"2021-19524","effective_on":"2021-09-10","end_page":50643,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2021/09/10/2021-19524.xml","html_url":"https://www.federalregister.gov/documents/2021/09/10/2021-19524/recapture-of-excess-employment-tax-credits-under-the-american-relief-plan-act-of-2021","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2021-19524?publication_date=2021-09-10","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2021-09-10/2021-19524/mods.xml","not_received_for_publication":null,"page_length":7,"page_views":{"count":3901,"last_updated":"2026-04-04 18:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2021-09-10/pdf/2021-19524.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2021-19524.pdf?1631132122","publication_date":"2021-09-10","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2021/09/10/2021-19524.txt","regulation_id_number_info":{"1545-BQ09":null},"regulation_id_numbers":["1545-BQ09"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BQ08/recapture-of-certain-excess-employment-tax-credits-under-covid-19","title":"Recapture of Certain Excess Employment Tax Credits under COVID-19"},"comments_count":0,"agency_id":"IRS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2021-0012","supporting_documents_count":0,"docket_id":"IRS-2021-0012","document_id":"IRS-2021-0012-0002","regulation_id_number":"1545-BQ08","title":"Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021 (REG-109077-21)","checked_regulationsdotgov_at":"2021-09-11T03:30:14Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":50637,"subtype":null,"title":"Recapture of Excess Employment Tax Credits Under the American Relief Plan Act of 2021","toc_doc":"Recapture of Excess Employment Tax Credits under the American Relief Plan Act","toc_subject":null,"topics":["Employment taxes","Income taxes","Penalties","Pensions","Railroad retirement","Reporting and recordkeeping requirements","Social security","Unemployment compensation"],"type":"Rule","volume":86}