Rev. Proc. 2025-23 is modified to read as

follows:

(5) Certain eligibility rules inapplica- ble .

(a) In general . The eligibility rules in section 5.01(1)(d) and (f) of Rev. Proc. 2015-13, 2015-5 I.R.B. 419, do not apply to a change described in section 7.03(1) (a) of this revenue procedure made by a taxpayer for any taxable year beginning before January 1, 2028.

(b) Changes made in successive tax- able years . A taxpayer may make a change described in section 7.03(1)(a) of this revenue procedure for which it has used an impermissible method of accounting for only one taxable year (that is, for which the taxpayer has used an impermissible method of accounting in the taxable year prior to the year of change).