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The Internal Revenue Bulletin (IRB) is the authoritative instrument for announcing official rulings and procedures of the IRS and for publishing Treasury Decisions, Executive Orders, Tax Conventions, legislation, court decisions, and other items of general interest.
ADMINISTRATIVE
Rev. Proc. 2026-23, page 1542.
This Revenue Procedure provides issuers of qualified mortgage bonds and mortgage credit certificates with (1) the nationwide average purchase price for residences located in the United States, and (2) the average area purchase price safe harbors for residences located in statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam.
Rev. Rul. 2026-10, page 1515.
Interest rates: underpayments and overpayments. The rates for interest determined under Section 6621 of the code for the calendar quarter beginning July 1, 2026, will be 7 percent for overpayments (6 percent in the case of a corporation), 7 percent for underpayments, and 9 percent for large corporate underpayments. The rate of interest paid on the portion of a corporate overpayment exceeding $10,000 will be 4.5 percent.
EMPLOYEE PLANS
TD 10046, page 1512.
This document contains final regulations providing that amounts paid to a member of an Indian Tribe as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified retirement plan benefits and contributions. These regulations affect participants who perform fishing rights-related activities and their beneficiaries, and sponsors and administrators of Tribal plans.
INCOME TAX
Notice 2026-29, page 1537.
This notice publishes the inflation adjustment factor for the carbon oxide sequestration credit under § 45Q for calendar year 2026. The inflation adjustment factor is used to determine the amount of the credit allowable under § 45Q for taxpayers that make an election under § 45Q(b)(3) to have the dollar amounts applicable under § 45Q(a)(1) or (2) apply.
Notice 2026-30, page 1539.
This notice publishes the reference price under § 45K(d)(2) (C) of the Internal Revenue Code for calendar year 2025. The reference price applies in determining the amount of the enhanced oil recovery credit under § 43, the marginal well production credit under § 45I, and the percentage depletion in case of oil and natural gas produced from marginal properties under § 613A.
Rev. Proc. 2026-21, page 1538.
This revenue procedure establishes a significant issue ruling program to allow taxpayers to request rulings on one or more issues that (1) are solely under the jurisdiction of the Associate Chief Counsel (Corporate), (2) are significant, and (3) involve the tax consequences or characterization of a transaction (or part of a transaction) that is described in § 332, 351, 355, 368, or 1036. Rev. Proc. 2026-1, 2026-1 I.R.B. 1, and Rev. Proc. 2026-3, 2026-1 I.R.B. 143, are modified and amplified.
Rev. Proc. 2026-22, page 1541.
This revenue procedure provides indexing adjustments for the applicable dollar amounts under section 4980H(c)(1) and (b)(1) of the Internal Revenue Code. These indexed amounts are used to calculate the employer shared responsibility payments under section 4980H(a) and (b)(1), respectively.