Home / Agencies / Treasury / 2025-23460
Final Rule

Excise Tax on Repurchase of Corporate Stock; Correction

Agency
Treasury
Document Number
2025-23460
Published
December 19, 2025
Effective Date
December 19, 2025

Abstract

This document includes corrections to Treasury Decision 10037 published in the Federal Register on Monday, November 24, 2025. Treasury Decision 10037 contains final regulations that provide guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022.

Federal Register Source

This document is published by the Office of the Federal Register, National Archives and Records Administration. Access the full regulatory text, preamble, and docket comments below.

View Full Text on FederalRegister.gov →

Opens in new tab · federalregister.gov

Frequently Asked Questions

What is the 2025-23460 Federal Register document?
Document 2025-23460 is a Final Rule published by the Department of the Treasury in the Federal Register on December 19, 2025, with an effective date of December 19, 2025. This document includes corrections to Treasury Decision 10037 published in the Federal Register on Monday, November 24, 2025. Treasury Decision 10037 contains final regulations that provide guidance regarding the application of the excise tax on repurchases of corporate stock made after December 31, 2022. View the original at https://www.federalregister.gov/documents/2025/12/19/2025-23460/excise-tax-on-repurchase-of-corporate-stock-correction.
Is document 2025-23460 an economically significant rule?
No. Document 2025-23460 is not classified as economically significant under Executive Order 12866. Economically significant rules require OIRA review and are estimated to have impacts of $100 million or more per year.

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