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Regulacje i polityka gospodarcza · 20.09.1999

Qualified Lessee Construction Allowances for Short-Term Leases

This document contains proposed regulations concerning an exclusion from gross income for qualified lessee construction allowances provided by a lessor to a lessee for the purpose of constructing long-lived property to be used by the lessee pursuant to a short-term lease. The proposed regulations affect a lessor and a lessee paying and receiving, respectively, qualified lessee construction allowances that are depreciated by a lessor as nonresidential real property and excluded from the lessee's gross income. The proposed regulations provide guidance on the exclusion, the information required to be furnished by the lessor and the lessee, and the time and manner for providing that information to the IRS. This document also provides notice of a public hearing on these proposed regulations.

Source: Federal Register — All DocumentsOpen original release →
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Regulacje i polityka gospodarcza · 10/13/2026

Approved Initiation of a Voluntary Mediation Program

Notice is hereby given that the Federal Labor Relations Authority (Authority) has approved the initiation of a voluntary mediation program administered by the Federal Mediation and Conciliation Service (FMCS) to assist parties with the resolution of negotiability disputes under section 7117(c) of the Federal Service Labor-Management Relations Statute.

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Regulacje i polityka gospodarcza · 10/13/2026

Mortgage and Loan Insurance Programs Under the National Housing Act-Debenture Interest Rates

This Notice announces changes in the interest rates to be paid on debentures issued with respect to a loan or mortgage insured by the Federal Housing Administration under the provisions of the National Housing Act (the Act). The interest rate for debentures issued under Section 221(g)(4) of the Act during the 6-month period beginning July 1, 2026, is 4\1/2\ percent. The interest rate for debentures issued under any other provision of the Act is the rate in effect on the date that the commitment to insure the loan or mortgage was issued, or the date that the loan or mortgage was endorsed (or initially endorsed if there are two or more endorsements) for insurance, whichever rate is higher. The interest rate for debentures issued under these other provisions with respect to a loan or mortgage committed or endorsed during the 6-month period beginning July 1, 2026, is 5 percent.

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Regulacje i polityka gospodarcza · 10/13/2026

Railroad Revenue Adequacy-2025 Determination

On October 8, 2026, the Board served a decision announcing the 2025 revenue adequacy determinations for the nation's Class I railroads. Four Class I railroads (BNSF Railway Company, CSX Transportation, Inc., Norfolk Southern Combined Railroad Subsidiaries, and Union Pacific Railroad Company) were found to be revenue adequate.

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