Notice 2026-46 TABLE 2
Internal Revenue Bulletin 2026-35 · 2026-10-03 edition · updated 2026-10-04 · United States
INFLATION ADJUSTMENT FACTORS AND PHASE-OUT AMOUNTS Calendar Year Inflation Adjustment Factor Phase-out Amount 1991 1.0000 0 1992 1.0363 0 1993 1.0708 0 1994 1.0992 0 1995 1.1160 0 1996 1.1485 0 1997 1.1720 0 1998 1.1999 0 1999 1.2030 0 2000 1.2087 0 2001 1.2353 0 2002 1.2633 0 2003 1.2785 0 2004 1.2952 0 2005 1.3266 0 2006 1.3743 100 percent 2007 1.4222 100 percent 2008 1.4666 100 percent 2009 1.5003 100 percent 2010 1.5203 100 percent 2011 1.5326 100 percent 2012 1.5686 100 percent 2013 1.5968 100 percent 2014 1.5974 100 percent 2015 1.6245 100 percent 2016 1.6464 0 2017 1.6713 0 2018 1.7008 1.069 percent 2019 1.7334 100 percent 2020 1.7640 100 percent 2021 1.7849 0 2022 1.8607 100 percent 2023 1.9998 100 percent 2024 2.0615 100 percent 2025 2.1115 100 percent 2026 2.1747 6.27 percent
DRAFTING INFORMATION
The principal author of this notice is Glenn Kats of the Office of Associate
Chief Counsel (Energy, Credits & Excise Tax). For further information regarding this notice, contact Mr. Kats at (202) 3173995 (not a toll-free call).
August 24, 2026 184 Bulletin No. 2026–35
B. Notice 2024-65
On September 5, 2024, the Treasury Department and the IRS issued
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