# Application of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to the Refunded Portion of Certain Federal Refundable Tax Credits

**Action Urgency Score:** 20/100

| Field | Value |
|---|---|
| Agency | Treasury Department; Internal Revenue Service |
| Type | Proposed rule |
| Action | Notice of proposed rulemaking and notice of public hearing. |
| Published | 2026-08-20 |
| Comments close | 2026-10-05 |
| Significant | No |
| CFR parts | 26 CFR 1 |
| Summary | This document contains proposed regulations that would provide that the refunded portion of certain refundable Federal income tax credits available to individuals is a "Federal public benefit" under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (PRWORA). As a result, aliens who are not "qualified aliens" under PRWORA would be ineligible to receive the refunded portion of these refundable credits. These regulations would generally affect taxpayers claiming the following Federal income tax credits: the adoption tax credit, the American opportunity tax credit, the ch |
| Document number | 2026-16985 |

## Why this score


Source: Federal Register API (Office of the Federal Register) (https://www.federalregister.gov/documents/2026/08/20/2026-16985/application-of-the-personal-responsibility-and-work-opportunity-reconciliation-act-of-1996-to-the). Last refreshed: 2026-11-04T09:17:43.641Z.
Data from the Federal Register API; the published Federal Register document is authoritative. Informational only, not legal advice.