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Notice 2025-10

SECTION 5. SUBMISSION OF

Internal Revenue Bulletin 2025-6 · 2026-10-03 edition · updated 2026-10-04 · United States

COMMENTS

Written comments should be submitted by April 10, 2025. The subject line for the comments should include a reference to Notice 2025-10. Comments may be submitted in one of two ways:

10 See H.R. 5376, 121st Cong., 2d. Sess. § 136203(d)(2)(E) (Nov. 19, 2021).

11 Available at https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section4101&num=0&edition=prelim.

February 3, 2025 690 Bulletin No. 2025–6

(1) electronically via the Federal eRule­ making Portal at http://www.regulations. gov (type IRS-2025-0002 in the search field on the regulations.gov homepage to find this notice and submit comments); or

(2) by mail to: Internal Revenue Service, CC:PA:01:PR (Notice 2025-10), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically, or on paper, to its public docket on www.regulations.gov.

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▸Contents — Internal Revenue Bulletin 2025-6

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