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Second quarter update to IRS 2023-2024 Priority Guidance Plan

Guidance projects published or released from October 1 through December 31, 2023

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March 20, 2024

The U.S. Treasury Department and IRS released the second quarter update [PDF 271 KB] to the 2023-2024 Priority Guidance Plan.

The Priority Guidance Plan is used each year to identify and prioritize tax issues to be addressed through regulations, revenue rulings, revenue procedures, notices, and other published administrative guidance.

The IRS and Treasury Department in September 2023 released the 2023-2024 Priority Guidance Plan [PDF 272 KB], which identifies priority guidance projects during the 12-month period from July 1, 2023, through June 30, 2024.

The second quarter update (dated March 18, 2024) reflects 39 guidance projects that have been published or released from October 1 through December 31, 2023. The update also includes 12 additional projects that were not on the initial plan.

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