Rev. Proc. 2025-32, Tax inflation adjustments for tax year 2026

Revenue Procedure 2025-32 modifies certain sections of Rev. Proc. 2024-40, 2024-45 I.R.B. 1100, to reflect the amendments to the Internal Revenue Code (Code) by Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill Act. This revenue procedure sets forth inflation-adjusted items for 2026 for various Code provisions as in effect on October 9, 2025.

Revenue Procedure 2025-32 will be in IRB: 2025-44, dated: October 27, 2025.

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