Skip to Content
Proposed Rule

Withholding on Payments by Government Entities to Persons Providing Property or Services

Action

Withdrawal Of Notice Of Proposed Rulemaking.

Summary

This document withdraws a notice of proposed rulemaking relating to withholding by government entities on payments to persons providing property or services. The proposed regulations are withdrawn because Public Law 112-56, “The 3% Withholding Repeal and Job Creation Act,” repealed the provision of the Internal Revenue Code underlying the proposed rules. The guidance affects government entities that would have been required to withhold and report tax from payments to persons providing property or services and also affects the persons receiving payments for property or services from these government entities.

Unified Agenda

Withholding on Payments by Government Entities to Persons Providing Property or Services

5 actions from May 9th, 2011 to June 2012

  • May 9th, 2011
  • August 8th, 2011
    • NPRM Comment Period End
  • August 17th, 2011
  • September 12th, 2011
    • Public Hearing
  • June 2012
    • Final Action
 

Table of Contents Back to Top

FOR FURTHER INFORMATION CONTACT: Back to Top

A.G. Kelley, (202) 622-6040 (not a toll-free number).

SUPPLEMENTARY INFORMATION: Back to Top

Background Back to Top

Section 3402(t) of the Internal Revenue Code (Code) was added by section 511 of the Tax Increase Prevention and Reconciliation Act of 2005, Public Law 109-222 (TIPRA), 120 Stat. 345, which was enacted on May 17, 2006.

Section 102 of the 3% Withholding Repeal and Job Creation Act (Pub. L. 112-56, 125 Stat. 711), which was enacted on November 21, 2011, repealed section 3402(t) of the Code.

The Treasury Department and the IRS issued proposed regulations under section 3402(t), published in the Federal Register on May 9, 2011 (REG-151687-10, 76 FR 26678, 2011-23 IRB 867). This document withdraws those proposed regulations in light of the repeal of section 3402(t).

At the same time as the issuance of the proposed regulations, the Treasury Department and the IRS issued final regulations under sections 3402(t), 3406, 6011, 6051, 6071, and 6302 of the Code that were published in the Federal Register on May 9, 2011 (TD 9524, 76 FR 26583, 2011-23 IRB 843). A related document (TD 9586, REG-148417-11) removes the final regulations under section 3402(t) and makes conforming amendments to the regulations under other sections reflecting that removal.

List of Subjects in 26 CFR Part 31 Back to Top

Withdrawal of Notice of Proposed Rulemaking Back to Top

Accordingly, under the authority of 26 U.S.C. 7805, the notice of proposed rulemaking (REG-151687-10) that was published in the Federal Register on May 9, 2011 (76 FR 26678) is withdrawn.

Steven T. Miller,

Deputy Commissioner for Services and Enforcement.

[FR Doc. 2012-9886 Filed 4-24-12; 8:45 am]

BILLING CODE 4830-01-P

Site Feedback