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IRS GuideWire September 30, 2025

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Issue Number:    Notice-2025-50

Inside This Issue
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Notice 2025-50 [ [link removed] ] provides a definition for “rural area” under § 1400Z-2(b)(2)(C)(ii) of the Internal Revenue Code (Code), as amended by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act (OBBBA).  This notice is also intended to provide guidance to taxpayers applying the substantial improvement provisions of § 1400Z-2(d)(2)(D)(ii), as amended by OBBBA.

*Notice 2025-50 will be in IRB: 2025-43, dated: October 20, 2025.*

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