SECTION 6. EFFECTIVE DATE

This notice is effective for taxable years beginning on or after January 1, 2025.

For example, for purposes of section 911 of the Code, an individual who left Ukraine on or after January 13, 2024, will be treated as a qualified individual with

respect to the period during which that individual was a bona fide resident of, or was present in, Ukraine if the individual establishes a reasonable expectation that

However, as provided in Section 4, taxpayers may apply the 2025 adjusted housing limitations contained in Section 3 of this notice to the taxable year beginning in 2024.